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Spring 2014
The two essays in this dissertation help us to better understand the types, functions, and effects of management and accounting requirements within non-governmental organizations (NGOs) and the way they are implicated in the process of constructing and managing international development in...
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2021-02-01
SSHRC IDG awarded 2021: This study addresses a critical gap in the current understanding of climate risk and disclosure by linking (a) physical climate risk (i.e., risk of financial loss from climate disasters), (b) investor demand for disclosure about the same, and © firms’ response to both. We...
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2019-02-01
SSHRC IDG awarded 2019: In December 2015, after several rounds of consultation, the Public Company Accounting Oversight Board (PCAOB) adopted a new rule (i.e., Rule 3211) to require disclosure of the audit engagement partner’s name in Form AP (PCAOB 2009, 2011, 2013, 2015). This requirement is...
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Spring 2013
Professional accountants in business are expected to not only fulfill legitimate organizational objectives, but also to recognize and deal with the ethical impact of their decisions on a diverse set of stakeholders. Prior research has investigated accountants’ ethical reasoning, but little is...