Over the past few months, Professor of Accounting and Ernst & Young Research Fellow Jeffrey Cohen has co-authored “Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions,” which was published in the Journal of Business Ethics; “How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?” in Accounting Horizons; “A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Projects” in Auditing: A Journal of Practice and Theory; and “The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process” in The Accounting Review.
Nadya Malenko, assistant professor of finance, along with her co-author, presented “The Labor Market for Directors and Externalities in Corporate Governance” at the fourth annual conference of the Foundation for the Advancement of Research in Financial Economics in October.
In its decision on Zisumbo v. Ogden Regional Medical Center, the U.S. Court of Appeals for the Tenth Circuit cited “The Law of After-Acquired Evidence in Employment Discrimination Cases: Clarification of the Employer’s Burden, Remedial Guidance, and the Enigma of Post-Termination Misconduct” by Christine Neylon O’Brien, professor of business law. Also, an article on intellectual property defense in the October 2013 edition of Columbia Law Review cited “Managing the Risk of Trade Secret Loss Due to Job Mobility in an Innovation Economy with the Theory of Inevitable Disclosure,” which O’Brien co-authored with Margo E.K. Reder, adjunct lecturer in business law.
At the Review of Accounting Studies 2013 Conference in November, Associate Professor of Accounting Sugata Roychowdhury and a co-author presented “Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures.”
Ronnie Sadka, professor of finance, co-authored “Big Data Presents Opportunities for Hedge Funds,” which was published in November 2013 by the Hedge Funds Review. That same month, Sadka lectured on “Liquidity Risk and Asset Prices” at CFA Quebec’s Risk Management Seminar 2013.
Richard Spinello, associate research professor of management and organization, co-authored “Privacy, Property Rights, and Gene Ownership,” which appears in the book Bioinformatics Law: Legal Issues for Computational Biology in the Post-Genome Era (American Bar Association, 2014).
In December, Mary Tripsas, associate professor of management and organization, delivered a lecture on “Exploring the Interaction between Organizational Identity and Organizational Design in Technological Transitions” at the second CRIOS Conference on Strategy, Organization, Innovation and Entrepreneurship.
Professor of Marketing Arch Woodside co-authored “Critical Tests of Multiple Theories of Cultures’ Consequences: Comparing the Usefulness of Models by Hofstede, Inglehart and Baker, Schwartz, Steenkamp, as well as GDP and Distance for Explaining Overseas Tourism Behavior,” published by the Journal of Travel Research in November. Woodside also co-authored “Animals, archetypes, and advertising (A3): The theory and the practice of customer brand symbolism,” which appeared in the Journal of Marketing Management.
The U.S. Department of Justice investigation of KPMG’s sales of tax shelters provided a testing ground for the theory that independent audits confer an implicit form of insurance on investments. Billy Soo and Susan Shu, both associate professors of accounting, and fellow scholars examined the circumstances in Accounting: A Journal of Practice & Theory. More »
Accenture Professor of Marketing Katherine (Kay) Lemon and collaborators developed a dynamic hurdle model and used a hidden Markov chain to study customer dynamics over time. The researchers found that marketing activities affect each of four segments of the customer base—the deal-prone, dependable, active, and event-driven—differently. Catalogs, however, appear to influence purchasing among all groups. More »
Firms involved in asbestos litigation suffered significant increases in legal liabilities in the wake of a 1999 U.S. Supreme Court ruling that favored plaintiffs. But defendant firms experienced only minor indirect costs of financial distress, writes Assistant Professor of Finance Jerome Taillard in the Journal of Corporate Finance. More »