Earnings Restatements and Characteristics of Corporate Executives: Evidence from Japan

2015 ◽  
Author(s):  
Masashi Okumura
Keyword(s):  
Earnings Restatements ◽  
Corporate Executives

A retrospective study of escalation and problematic approaches of corporate executives: An analysis of one Fortune 50 company.

2017 ◽  
Vol 4 (1) ◽  
pp. 12-19
Author(s):  
Sheldon J. Beddo ◽  
Jake Lanum ◽  
Cary Kawamoto
Keyword(s):  
Retrospective Study ◽  
Corporate Executives

What do Analysts Really Predict? Inferences from Earnings Restatements and Managed Earnings

2008 ◽  
Author(s):  
Dan Givoly ◽  
Carla Hayn ◽  
Timothy R. Yoder
Keyword(s):  
Earnings Restatements

Aggressive Informed Trading by Corporate Executives and Shareholder Value

2010 ◽  
Author(s):  
Katherine Gunny ◽  
Bin Ke ◽  
Tracey Chunqi Zhang
Keyword(s):  
Shareholder Value ◽  
Informed Trading ◽  
Corporate Executives

Earnings Restatements and Credit Default Swaps

2012 ◽  
Author(s):  
Xiaoling Pu ◽  
Tzveta Vateva
Keyword(s):  
Credit Default Swaps ◽  
Earnings Restatements ◽  
Credit Default

Clients' Workplace Environment and Corporate Audits

2017 ◽  
Vol 36 (4) ◽  
pp. 89-113 ◽  
Author(s):  
Minjie Huang ◽  
Adi Masli ◽  
Felix Meschke ◽  
James P. Guthrie
Keyword(s):  
Audit Fees ◽  
Risk Assessments ◽  
Audit Report ◽  
Accounting Firms ◽  
Workplace Environment ◽  
Workplace Satisfaction ◽  
Going Concern ◽  
Corporate Executives ◽  
Workplace Environments ◽  
Jel Classifications

SUMMARY We obtain a novel dataset of workplace satisfaction ratings submitted by about 100,000 employees working for large public U.S. companies. We document that lower workplace ratings are associated with higher audit fees and longer audit report lags. Lower workplace ratings also increase the likelihood of firms receiving modified going concern opinions. Our study shows that organizational workplace environments affect auditor risk assessments and auditing outcomes and provide insights for practicing auditors and corporate executives. Our interviews with practicing auditors at large U.S. accounting firms also provide insights as to how workplace quality affects the corporate audit. JEL Classifications: G3; J28; M14; M42.

Disciplinary power in corporate governance: A Foucauldian analysis of the emergence and development of proxy advisors

2021 ◽  
pp. 103237322098623
Author(s):  
Damien Lambert
Keyword(s):  
Corporate Governance ◽  
Institutional Investors ◽  
Historical Analysis ◽  
General Meeting ◽  
Global Scale ◽  
Disciplinary Power ◽  
Record Keeping ◽  
Corporate Executives ◽  
Proxy Advisors ◽  
Foucauldian Analysis

Prior research in corporate governance has extensively investigated the mechanisms through which a variety of actors (financial analysts, investment managers, shareholder activists) monitor and discipline corporate executives. However, one recently emerged actor has received little attention so far: the proxy advisory firm. Mobilising Foucault’s concept of disciplinary power, this study uses historical analysis to examine the role of proxy advisors in corporate governance. This article shows that proxy advisors actively contributed to developing and implementing disciplinary mechanisms. This involves (1) hierarchical observations of corporations and their executives on a global scale. These observations are made available to institutional investors on proxy advisors’ voting platforms which have Panopticon-like features; (2) normalisation of judgements through the provision of generic voting policies, generic voting recommendations and corporate governance ratings prepared by proxy advisors and delivered to many institutional investors; (3) ritualised examination of the performance of corporations and of their executives during the annual general meeting, including record-keeping of all past voting results.

An empirical investigation of earnings restatements by Australian firms

2007 ◽  
Vol 47 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Kamran Ahmed ◽  
John Goodwin
Keyword(s):  
Empirical Investigation ◽  
Earnings Restatements

The Evolving Concept of the Japanese Security Strategy

2021 ◽  
pp. 648-658
Author(s):  
Yoko Nitta
Keyword(s):  
Information Security ◽  
National Security ◽  
Critical Infrastructure ◽  
Action Plan ◽  
Global Risk ◽  
Security Strategy ◽  
Corporate Executives ◽  
Foreign State ◽  
Prime Concern ◽  
Present Information

This chapter studies how the significant cyberattacks perpetrated against the Japan Pension Services (JPS) served to heighten awareness of the significance of cyber threats among political and corporate executives. According to the Japanese cybersecurity strategy, cyberattacks constitute a global risk and remain a prime concern for the development of appropriate countermeasures. As a result, Japan has regarded the strengthening of cybersecurity as a priority and outlined this to the National Security Council in 2014. At present, information security institutions in Japan are chaperoned by the cybersecurity strategy headquarters, which aims to promote constructive and efficient cybersecurity policies. In addition, Japan has implemented its third action plan on information security for critical infrastructure and revised its cybersecurity strategy in 2015. By working in partnership with countries around the world, Japan pursues its own national security as well as the peace and stability of the international community. International cooperation and partnerships also contribute to the international campaign against cyberattacks, especially those in which foreign state actors may be implicated.

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