國立虎尾科技大學 |

Labor Market Outcomes of Restatements for Corporate Accountants.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Labor Market Outcomes of Restatements for Corporate Accountants./
作者:	Shen, Lulu.
面頁冊數:	1 online resource (63 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
Contained By:	Dissertation Abstracts International79-09A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355914085

Labor Market Outcomes of Restatements for Corporate Accountants.
Shen, Lulu.

Labor Market Outcomes of Restatements for Corporate Accountants. - 1 online resource (63 pages)

Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.

Thesis (Ph.D.)--Michigan State University, 2018.

Includes bibliographical references

This study examines the impact of restatements on the labor market outcomes for corporate accountants. I use LinkedIn to identify a comprehensive sample of corporate accountants who work for firms that restated their financial statements between 2004 and 2014. Using a difference-in-differences research design, I find that corporate accountants experience a higher turnover and a worse promotion prospect after restatements are announced, compared to a control sample of human resources professionals within the same firm. The increase in turnover is more pronounced for senior internal auditors, and in firms with more severe restatements. I also find that senior internal auditors experience a higher turnover but not a worse promotion prospect before restatements are announced, compared to senior corporate accountants. Overall, my findings suggest that corporate accountant experience adverse labor market outcomes after restatements are announced. Internal auditors could minimize the adverse labor market outcomes of restatements by proactively departing.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355914085Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Labor Market Outcomes of Restatements for Corporate Accountants.
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500 $a Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
500 $a Adviser: John Xuefeng Jiang.
502 $a Thesis (Ph.D.)--Michigan State University, 2018.
504 $a Includes bibliographical references
520 $a This study examines the impact of restatements on the labor market outcomes for corporate accountants. I use LinkedIn to identify a comprehensive sample of corporate accountants who work for firms that restated their financial statements between 2004 and 2014. Using a difference-in-differences research design, I find that corporate accountants experience a higher turnover and a worse promotion prospect after restatements are announced, compared to a control sample of human resources professionals within the same firm. The increase in turnover is more pronounced for senior internal auditors, and in firms with more severe restatements. I also find that senior internal auditors experience a higher turnover but not a worse promotion prospect before restatements are announced, compared to senior corporate accountants. Overall, my findings suggest that corporate accountant experience adverse labor market outcomes after restatements are announced. Internal auditors could minimize the adverse labor market outcomes of restatements by proactively departing.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Michigan State University. $b Business Administration - Doctor of Philosophy. $3 1181066
773 0 $t Dissertation Abstracts International $g 79-09A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10812876 $z click for full text (PQDT)