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Three essays on accounting regulation and accounting irregularity

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Title
Three essays on accounting regulation and accounting irregularity
Name (type = personal)
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He
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Li
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1990-
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Li He
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author
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Sarath
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Bharat
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Bharat Sarath
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chair
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Anantharaman
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Divya
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Divya Anantharaman
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internal member
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Kedia
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Simi
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Simi Kedia
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Advisory Committee
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internal member
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Tandon
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Kishore
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Kishore Tandon
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Advisory Committee
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outside member
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Rutgers University
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degree grantor
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Graduate School - Newark
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Text
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theses
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2015
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2015-10
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2015
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xx
Language
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eng
Abstract (type = abstract)
This dissertation is to study the effects of accounting regulation scrutiny, the interaction between accounting regulation and audit regulation and option market’s perceptions of financial misreporting. In the first essay, I examine whether SEC oversight, specifically the review process, plays a significant role in shaping registrants’ incentive to disclose material weakness in ICFR. My main results show that firms receiving SEC comment letters related to internal control disclosure are more likely to disclose material weaknesses in ICFR in the subsequent fiscal year than other firms. More importantly, I do not find that receiving comment letters related to any other disclosure deficiencies will increase firm’s probability to disclose material weaknesses in the subsequent fiscal year. I also find that the SEC’s scrutiny of one issuer could have a deterrence effect on other issuers, by raising the threat of future review or enforcement actions. In the second essay of my dissertation, I examine the overall effectiveness of the current system of PCAOB inspections by exploring the potential information sharing between PCAOB and the SEC, another regulation authority. I find evidence that firms are more likely to receive the SEC comment letters after their auditors get PCAOB inspection reports that disclose higher rate of audit deficiencies. This finding is not driven by audit specific attributes and other audit quality measures. Moreover, I ruled out the possible spurious relationship and found that firms are more likely to receive SEC comment letters related to revenue recognition after their auditors get PCAOB inspection reports that disclose higher rate of revenue audit deficiencies. In the third chapter, I examine whether option market is informed of financial misreporting. I find that restatement firms have higher implied volatility skew before the revelation date than matched industry peer firms that do not have restatements. My results also indicate that implied volatility skew could predict stock market’s negative reaction to restatements and the volatility skew is positively associated with the materiality of restatements. In addition, short interests are positively associated with volatility skew, suggesting both short sellers and option traders are informative of financial misreporting.
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Topic
Management
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Rutgers University Electronic Theses and Dissertations
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ETD_6646
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electronic resource
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application/pdf
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text/xml
Extent
1 online resource (ix, 134 p. : ill.)
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references
Subject (authority = ETD-LCSH)
Topic
Accounting--Standards
Subject (authority = ETD-LCSH)
Topic
United States--Securities and Exchange Commission
Note (type = statement of responsibility)
by Li He
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Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
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Identifier (type = doi)
doi:10.7282/T3833V1J
Genre (authority = ExL-Esploro)
ETD doctoral
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The author owns the copyright to this work.
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Name
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HE
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LI
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Permission or license
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2015-08-06 00:55:13
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LI HE
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Rutgers University. Graduate School - Newark
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Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
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DateTime (encoding = w3cdtf); (qualifier = exact); (point = start)
2015-10-31
DateTime (encoding = w3cdtf); (qualifier = exact); (point = end)
2017-10-30
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Detail
Access to this PDF has been restricted at the author's request. It will be publicly available after October 30th, 2017.
Copyright
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Copyright protected
Availability
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Open
Reason
Permission or license
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