Research
Title
Keywords
Beasley, M.S., Clune, R., and Hermanson, D.R. 2005. Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of Implementation. Journal of Accounting and Public Policy 24:521531.
Enterprise risk management; Corporate governance; Board of directors; Chief risk officer
Beasley, M.S., Carcello, J.V., and Hermanson, D.R. 1999. Fraudulent Financial Reporting: 19871997, An Analysis of U.S. Public Companies. Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Financial fraud; Small public companies
Beasley, M.S., Carcello, J.V., Hermanson, D.R., and Neal, T.L. (forthcoming). The Audit Committee Oversight Process. Contemporary Accounting Research.
Audit Committee; Oversight; Process; Effectiveness
Bereskin, Frederick L. and Cicero, David C.. (forthcoming). CEO Compensation Contagion: Evidence from an Exogenous Shock. Journal of Financial Economics.
CEO Compensation; Poison pills
Bronson, S. N., Carcello, J.V., Hollingsworth, C.W., and Neal, T.L. (forthcoming). Are Fully Independent Audit Committees Really Necessary? Journal of Accounting and Public Policy.
Audit Committee; 100% Independent; Auditor Changes; GC Reporting
Bronson, S.N., Carcello, J.V., and Raghunandan, K. 2006. Firm Characteristics and Voluntary Management Reports on Internal Control. Auditing: A Journal of Practice & Theory (November), 2539.
Management reports on internal control; Firm characteristics; Corporate governance
Butler , A. W. and Fauver, L. 2006. Institutional Environment and Sovereign Credit Ratings. Financial Management 35:5379.
Sovereign credit ratings; Legal environment; Law and finance
Butler , A. W., Fauver, L. and Mortal, S. 2008. Corruption, Political Connections, and Municipal Finance.
Review of Financial Studies (forthcoming).
Political integrity; Corruption; Pay to play; Municipal finance
Carcello, J.V. Forthcoming. Governance and the Common Good. Journal of Business Ethics.
Corporate Governance; Board of Directors; Audit Committee; Common Good
Carcello, J.V., Hermanson, D.R., and Raghunandan, K. 2005. Factors Associated with U.S. Public Companies Investment in Internal Auditing. Accounting Horizons (June), 69-84.
Public companies; Internal audit
Carcello, J.V., Hollingsworth, C.W., and Neal, T.L. 2006. Audit Committee Financial Experts: A Closer Examination Using Firm Designations. Accounting Horizons (December), 351-373.
Audit committee financial expert; Firm designation
Carcello, J.V., and A.L. Nagy. 2004. Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice & Theory, 55-69.
Auditor tenure; Fraudulent financial reporting
Carcello, J.V., and Neal, T.L. 2000. Audit Committee Composition and Auditor Reporting. The Accounting Review (October), 453-467.
Independent audit committees; Going-concern reports
Carcello, J.V., and T.L. Neal. 2003. Audit Committee Characteristics and Auditor Dismissals following New Going-Concern Reports. The Accounting Review (January), 95-117.
Audit committee characteristics; Auditor dismissals; Going-concern reports
Carcello, J.V., Hermanson, D.R., and Neal, T.L. 2002. Disclosures in Audit Committee Charters and Reports. Accounting Horizons (December): 291-304.
Audit committee disclosure; Audit committee charter; Audit committee report
Carcello, J.V., Hermanson, D.R., Neal, T.L., and Riley, R.A. 2002. Board Characteristics and Audit Fees. Contemporary Accounting Research (Fall), 365-384.
Board characteristics; Audit fees
Cicero, David C., Wintoki, M. Babjide, and Yang, Tina. 2010. Do Firms Adjust to a Target Board Structure? CELS 2009 4th Annual Conference on Empirical Legal Studies Paper (February)
Board independence, board size, board structure, board reform, corporate governance, regulation, endogeneity, dynamic adjustment
Cicero, David C. Forthcoming. The Manipulation of Executive Stock Option Exercise Strategies: Information Timing and Backdating (May 1, 2009) Journal of Finance.
Executive compensation, options, backdating, corporate governance, internal controls, option exercise, insider trading, informed trading
Combs, J.G., Penney, C.R., Short, J.C., & Crook, T.R. 2010. The Impact of Family Representation on CEO Compensation. Conditionally accepted by Entrepreneurship: Theory & Practice.
Compensation; Family representation
Daves, P.R., and Ehrhardt, M.C. 2005. The Impact of Corporate and Personal Taxes on the Valuation of Employee Stock Options. 2005 Financial Management Association European Meeting.
Employee stock options; Accounting for stock-based compensation; Corporate and personal taxes
DeZoort, F.T., Hermanson, D.R., and Houston, R.W. 2003. Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective. Auditing: A Journal of Practice & Theory, 189-205.
Report timing; Audit adjustments; EPS
DeZoort, F.T., Hermanson, D.R., and Houston, R.W. 2003. Audit Committee Support for Auditors: The Effects of Materiality Justification and Accounting Precision. Journal of Accounting and Public Policy 22 (2):175199.
Auditor-management disagreement; Materiality; Financial expert
Durnev, A. and Fauver, L. 2007. Stealing from Thieves: Firm Governance and Performance When States are Predatory. Working paper.
Managerial Incentives; Corruption; Expropriation; Property rights protection; Taxes; Governance; Disclosure; Valuation
Ehrhardt, M.C. 2005. The Inadequacy of Disclosure Regarding Employee Stock Options. Working paper.
Employee stock options; Disclosure; Corporate valuation
Fauver, L. and Fuerst, M.E. 2006. Does Good Corporate Governance Include Employee Representation? Evidence from German Corporate Boards. Journal of Financial Economics 82:673710.
Labor representation; Corporate governance; Firm value
Gilpatric, S. 2005. Competition and Cheating: Malfeasance in Tournaments. Working paper.
Incentive; Competition; Monitoring
Gilpatric, S., Evans, M., McKee, M., and Vossler, C. 2005. The Effects of Financial Distress, Organizational Structure, and Auditing Rules on Firm Emissions and Compliance with Environmental Information Disclosure Programs. Grant from U.S. Environmental Protection Agency.
Environmental disclosure; Emissions decisions; Incentive
Gilpatric, S. 2005. Tournaments, Risk-Taking, and the Role of Carrots and Sticks. Working paper.
Risk-taking; Competition; Incentive; Reward
Heminway, J. 2006. Caught in (or on) the Web: A Review of Course Management Systems for Legal Education. Albany Law Journal of Science and Technology 16(2):265309.
Legal education; Teaching; Technology; Course management system
Heminway, J. 2008. Does Sarbanes-Oxley Foster the Existence of Ethical Executive Role Models in the Corporation? Journal of Business & Technology Law 3(2):221242.
Corporate governance; Role model; Ethics; Corporate culture
Heminway, J. 2003. Enron's Tangled Web: Complex Relationships; Unanswered Questions. University of Cincinnati Law Review 71(4):11671186.
Enron; Sarbanes-Oxley Act of 2002; Agency relationships
Heminway, J. 2007. Hell Hath No Fury Like an Investor Scorned: Retribution, Deterrence, Restoration, and the Criminalization of Securities Fraud under Rule 10b-5. Journal of Business & Technology Law 2(1):324.
Securities fraud; 10b-5; White collar crime; Criminal justice
Heminway, J. 2006. Martha Stewart Saved! Insider Violations of Rule 10b-5 for Misrepresented or Undisclosed Personal Facts. Maryland Law Review 65(2):374426.
Martha Stewart; Securities fraud
Heminway, J. 2003. Materiality Guidance in the Context of Insider Trading: A Call to Action. American University Law Review 52(5):11311212.
Insider trading; Materiality
Heminway, J. 2007. Personal Facts About Executive Officers: A Proposal for Tailored Disclosures to Encourage Reasonable Investor Behavior. Wake Forest Law Review 42(3):749802.
Disclosure; Officer; Executive; Personal facts; Securities regulation
Heminway, J. 2005. Rock, Paper, Scissors: Choosing the Right Vehicle for Federal Corporate Governance Initiatives. Fordham Journal of Corporate and Financial Law 10(2):225383.
Corporate governance; Law; Rulemaking; Federalism; Institutional choice
Heminway, J. 2003. Save Martha Stewart? Observations About Equal Justice In U.S. Insider Trading Regulation. Texas Journal of Women & the Law 12(2):247285.
Martha Stewart; Insider trading; Selective enforcement; Bias
Heminway, J. 2007. Sex, Trust, and Corporate Boards. Hastings Women's Law Journal 18(2):173198.
Trust; Gender; Board; Directors; Independence; Diversity; Bias; Corporate governance
Heminway, J., Bartow, A., Graglia, F. C., and Kennedy, D. A. Forthcoming. The Feminist Pervasion: How Gender-Based Scholarship Informs Law and Law Teaching. Southern California Review of Law and Women's Studies.
Feminism; Sex; Gender; Law school; Law; Legal scholarship
Heminway, J., Epstein, J. I. and Ramage, W. E. 2007. Acquisition Licenses in Tennessee: An Annotated Model Tennessee Acquisition License Agreement. Transactions: Tennessee Journal of Business Law, 8(2):359380.
License; Intellectual property; Asset purchase; Acquisition; Disposition; Contract drafting; Tennessee
Heminway, J. and Hamilton, A. H. 2003. Buying Assets in Tennessee: An Annotated Model Tennessee Asset Purchase Agreement. Transactions: Tennessee Journal of Business Law 4(2):209257.
Asset purchase; Acquisition; Disposition; Contract drafting; Tennessee
Heminway, J. and McLemore, T. M. 2006. Acquisition Escrows in Tennessee: An Annotated Model Tennessee Acquisition Escrow Agreement. Transactions: Tennessee Journal of Business Law 7(2):273-293.
Escrow; Asset purchase; Acquisition; Disposition; Contract drafting; Tennessee
Heminway, J. and Prester, J. G. 2005. Bank Mergers in Tennessee: An Annotated Model Tennessee Bank Merger Agreement. Transactions: Tennessee Journal of Business Law 6(2):247-319.
Bank; Merger; Acquisition; Disposition; Contract drafting; Tennessee
Heminway, J. and Roberts, J. A. 2008. Bills of Sale in Tennessee: An Annotated Model Tennessee Bill of Sale. Transactions: Tennessee Journal of Business Law 9(2):305315.
Bill of sale; Asset purchase; Acquisition; Disposition; Contract drafting; Tennessee
Heminway, J. and Gentle, T. J. 2004. Buying Stock in Tennessee: An Annotated Model Tennessee Stock Purchase Agreement. Transactions: Tennessee Journal of Business Law 5(2):211289.
Stock purchase; Acquisition; Disposition; Contract drafting; Tennessee
Kuney, G.W. (2006). A Taxonomy and Evaluation of Successor Liability. 3 Fla. St. Bus. L. Rev. 1.
Successor liability
Kuney, G.W. (2003). All I Ever Needed to Know about Enron I Learned in Kindergarten (and Graduate School). Enron: Corporate Fiascos & Legal Implications, Lessons for JDs, MBAs, and JD/MBAs, Foundation Press.
Enron
Kuney, G.W. The Fiduciary Duties of Officers and Directors of Insolvent Corporations. 16 CEB California Business Law Practitioner 73 (Summer 2002).
Fiduciary duty; Insolvent condition
Lapides, P.D., Hermanson, D.R., Beasley, M.S., Carcello, J.V., DeZoort, F.T., and Neal, T.L. (2002). 21st Century Governance and Financial Reporting Principles.
Corporate governance; Financial reporting principles; IIA
Murphy, D.L., Shrieves, R.E., and Tibbs, S.L. Determinants of the Stock Price Reaction to Allegations of Corporate Misconduct: Earnings, Risk, and Firm Size Effects. Working paper.
Allegations of misconduct; Market-imposed penalties
Neel, C.W. (2006). Investors Can't Just Hit and Run. Directors and Boards 3 (3) (March).
Shareholder activism; Hidden agenda; Short sellers
Robison, D. and Santore R. 2010. Managerial Incentives, Fraud, and Monitoring. The Financial Review (forthcoming).
Financial fraud, Monitoring, Governance, Executive compensation, Incentive contracts, Agency theory
Santore, R., Bruner, D., and McKee, M. 2008. Hand in the Cookie Jar: An Experimental Investigation of Equity-Based Compensation and Managerial Fraud. Southern Economic Journal 75(2):261278.
Equity-based compensation; Management fraud
Santore, R. and Cotton, S. 2008. Managerial Teams, Whistle-Blowing, and Accounting Fraud. Working paper.
Accounting fraud, Sarbanes-Oxley Act of 2002, Whistle-blowing
Santore, R. and Tackie, M. 2008. Stock Option Compensation and Managerial Fraud. Working paper.
Managerial fraud, Compensation
Shrieves, R.E., and Gal, P. 2002. Earnings Management and Executive Compensation: a Case of Overdose of Option and Underdose of Salary? Working paper.
Earnings management; Compensation; Incentive
Woidtke, T. 2002. Agents Watching Agents?: Evidence from Pension Fund Ownership and Firm Value. Journal of Financial Economics, 63 (1).
Pension fund ownership; Conflict of interest; Firm valuation
Woidtke, T. (with Len Bierman and Chris Tuggle). 2003. Reining in Activist Funds. Harvard Business Review, March.
Shareholder activism; Public pension funds
Woidtke, T. (with D. Del Guercio and L. Seery). 2008. Do Boards Pay Attention when Institutional Investor Activists "Just Vote No"?, Journal of Financial Economics, forthcoming.
Shareholder activism; CEO turnover; Director reputation; Public pension funds; Director elections
Woidtke, T. (with E. Kelley). 2006. Investor Protection and Real Investment by U.S. Multinationals. Journal of Financial and Quantitative Analysis 41(3):541572.
Foreign multinationals; Investor protection; Cross-border investment
Woidtke, T. (with S. Krishnamurthy , P. Spindt and V. Subramaniam). 2005. Does Investor Identity Matter in Equity Issues?: Evidence from Private Placements. Journal of Financial Intermediation 14:210238.
Investor identity; Private placement
Woidtke, T. (with Y. Yeh). 2005. Commitment or Entrenchment?: Controlling Shareholders and Board Composition. Journal of Banking and Finance 29:1857-1885.
Board composition; Corporate governance; Taiwan; Firm value
Woidtke, T. (with Yin-Hua Yeh). 2008. Corporate Governance and the Informativeness of Accounting Earnings: The Role of the Audit Committee, Working Paper.
Corporate governance; Ownership; Earnings Informativeness; Audit Committee
Woidtke, T. (with Yin-Hua Yeh and Tsun-Siou Lee). 2001. Family Control and Corporate Governance: Evidence from Taiwan. International Review of Finance 2:(1/2).
Family control; Corporate governance; Taiwan; Conflict of interest