Browsing Accounting and Finance by Title
Now showing items 39-44 of 44
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An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses
(University of Waterloo, 2014-08-08)A critical role of the internal auditor is to design and monitor their organization's system of internal controls (COSO, 2004). In addition, they may be expected to objectively assess the quality of internal controls as ... -
Unprofitable Affiliates and Income Shifting Behavior
(American Accounting Association, 2017-05)Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches ... -
The Use of Fair Values to Assess Management's Stewardship: An Empirical Examination of UK Real Estate Firms
(University of Waterloo, 2010-09-29)The Financial Accounting Standards Board (FASB)/ International Accounting Standards Board (IASB) proposed Conceptual Framework solidifies stewardship as a primary financial reporting objective. Concurrently, fair value ... -
The Valuation of Economic Earnings and Income Shifting of U.S. Multinationals in Domestic and Foreign Jurisdictions
(University of Waterloo, 2022-02-15)I study U.S. multinationals' economic earnings and income shifting across their domestic and foreign jurisdictions. This study develops the concept of economic earnings, measures economic and shifted earnings, tests their ... -
Variable pay: Is it for the worker or the firm?
(Elsevier, 2019-10)Why do firms pay their workers with variable pay? The standard explanation appeals to a problem that the worker faces, e.g., agency. We develop a model of variable pay endogenously driven by the capital structure problem ... -
Working Smarter and Working Harder: Combining Learning and Performance Goals to Improve Performance in a High-Complexity Task Environment
(University of Waterloo, 2018-12-20)In a high-complexity task environment individual productivity can be improved through exerting more effort (i.e., working harder) as well as by learning improved task strategies. I examine the productivity effects of both ...