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You searched for +publisher:"Penn State University" +contributor:("Hal Derric White, Committee Member"). Showing records 1 – 3 of 3 total matches.

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Penn State University

1. Carnes, Robert Ronald. RIDING THE MERGER WAVE: THE GATEKEEPING ROLE OF AUDITORS.

Degree: 2018, Penn State University

I investigate whether auditors engage in greater monitoring of firms during industry merger waves. Merger waves are time periods of industry transformation (i.e. disruption) that are accompanied by higher uncertainty about industry prospects, limited analyst and board monitoring, and poorer deal performance. These factors threaten the quality of firm financial reports. I test whether auditors increase effort during these periods and whether auditors are effective in achieving high audit quality. I do this using a sample where all firms engaged in an acquisition, which allows for comparison of audits conducted inside versus outside merger waves, both within and across industries. For in-wave audits, I find audit fees are higher, financial statements are less likely to be restated, auditors are more likely to timely identify and report internal control deficiencies, and auditor turnover is higher. Overall, these findings are consistent with auditors adapting to merger waves and effectively navigating industry disruptions. Advisors/Committee Members: Karl A Muller III, Dissertation Advisor/Co-Advisor, Karl A Muller III, Committee Chair/Co-Chair, Orie Edwin Barron, Committee Member, Hal Derric White, Committee Member, David Haushalter, Outside Member, Dane M. Christensen, Committee Member.

Subjects/Keywords: Merger Waves; Audit; Industry Environment

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Carnes, R. R. (2018). RIDING THE MERGER WAVE: THE GATEKEEPING ROLE OF AUDITORS. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/15984rrc157

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Carnes, Robert Ronald. “RIDING THE MERGER WAVE: THE GATEKEEPING ROLE OF AUDITORS.” 2018. Thesis, Penn State University. Accessed April 11, 2021. https://submit-etda.libraries.psu.edu/catalog/15984rrc157.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Carnes, Robert Ronald. “RIDING THE MERGER WAVE: THE GATEKEEPING ROLE OF AUDITORS.” 2018. Web. 11 Apr 2021.

Vancouver:

Carnes RR. RIDING THE MERGER WAVE: THE GATEKEEPING ROLE OF AUDITORS. [Internet] [Thesis]. Penn State University; 2018. [cited 2021 Apr 11]. Available from: https://submit-etda.libraries.psu.edu/catalog/15984rrc157.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Carnes RR. RIDING THE MERGER WAVE: THE GATEKEEPING ROLE OF AUDITORS. [Thesis]. Penn State University; 2018. Available from: https://submit-etda.libraries.psu.edu/catalog/15984rrc157

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Penn State University

2. Alhusaini, Badryah Y. Peer Information and Managerial Myopia.

Degree: 2019, Penn State University

This paper examines the effect of peer information on managerial myopia. If greater peer information is beneficial, investors will face less uncertainty about the firm’s own prospects and thus fixate less on current earnings. As a result, managers can face less pressure to focus on boosting short-term performance to signal high firm type. Using the percentage of public firms in the industry (i.e. “public firm presence”) as a measure of peer information, I find that managers in industries with greater public firm presence are less myopic. This effect of peer information reducing myopia is less pronounced in instances in which the manager is more pressured to meet short-term benchmarks, as measured by analyst coverage and transient ownership. Finally, I find that, for firms with greater public firm presence, investors face less information asymmetry and react less negatively when those firms miss an earnings benchmark, consistent with greater levels of peer information reducing myopia by facilitating investors to assess the firm more effectively. Advisors/Committee Members: Karl Muller, Dissertation Advisor/Co-Advisor, Karl A Muller, III, Committee Chair/Co-Chair, Dan Givoly, Committee Member, Hal Derric White, Committee Member, Peter G Iliev, Outside Member.

Subjects/Keywords: Managerial Myopia; Peer Information

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Alhusaini, B. Y. (2019). Peer Information and Managerial Myopia. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/17037bya101

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Alhusaini, Badryah Y. “Peer Information and Managerial Myopia.” 2019. Thesis, Penn State University. Accessed April 11, 2021. https://submit-etda.libraries.psu.edu/catalog/17037bya101.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Alhusaini, Badryah Y. “Peer Information and Managerial Myopia.” 2019. Web. 11 Apr 2021.

Vancouver:

Alhusaini BY. Peer Information and Managerial Myopia. [Internet] [Thesis]. Penn State University; 2019. [cited 2021 Apr 11]. Available from: https://submit-etda.libraries.psu.edu/catalog/17037bya101.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Alhusaini BY. Peer Information and Managerial Myopia. [Thesis]. Penn State University; 2019. Available from: https://submit-etda.libraries.psu.edu/catalog/17037bya101

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Penn State University

3. Sikochi, Anywhere. Corporate families and creditor recovery rates.

Degree: 2016, Penn State University

I examine whether the legal separation between a parent company and its subsidiaries within a corporate family affects creditors’ recovery rates in the event of the parent company default. A substantial body of academic and practitioner research explores the determinants and benefits of legal separation. However, there is limited empirical evidence on the potential risks associated with this organizational form. Using default events from Moody’s Default and Recovery Database, I show that legal separation in US corporate families reduces creditor recovery rates, an important risk factor in pricing financial contracts. In particular, lower recovery rates are more pronounced for US firms that are holding companies with significant overseas operations in countries with weak governance. Advisors/Committee Members: Karl A Muller Iii, Dissertation Advisor/Co-Advisor, Karl A Muller Iii, Committee Chair/Co-Chair, Dan Givoly, Dissertation Advisor/Co-Advisor, Dan Givoly, Committee Chair/Co-Chair, Hal Derric White, Committee Member, Jeremiah Ross Green, Committee Member, Fenghua Song, Committee Member.

Subjects/Keywords: Creditor recovery rates; Organizational form; Subsidiaries

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Sikochi, A. (2016). Corporate families and creditor recovery rates. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/29622

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Sikochi, Anywhere. “Corporate families and creditor recovery rates.” 2016. Thesis, Penn State University. Accessed April 11, 2021. https://submit-etda.libraries.psu.edu/catalog/29622.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Sikochi, Anywhere. “Corporate families and creditor recovery rates.” 2016. Web. 11 Apr 2021.

Vancouver:

Sikochi A. Corporate families and creditor recovery rates. [Internet] [Thesis]. Penn State University; 2016. [cited 2021 Apr 11]. Available from: https://submit-etda.libraries.psu.edu/catalog/29622.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sikochi A. Corporate families and creditor recovery rates. [Thesis]. Penn State University; 2016. Available from: https://submit-etda.libraries.psu.edu/catalog/29622

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.