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Teaching Formulaic Sequences: The Same as or Different From Teaching Single Words?
Formulaic language is an important component of discourse and needs to be addressed in teaching pedagogy. Unfortunately, there has been little research into the most effective ways of teachingExpand
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The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market
This study examines the value relevance of accounting information under International Financial Reporting Standards (IFRS) in the Abu Dhabi Stock Exchange (ADX, henceforth). Based on models developedExpand
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Characteristics of Failed U.S. Commercial Banks: An Exploratory Study
This study uses survival analysis to determine how early the indications of bank failure can be observed. We find that banks with high loan to asset and high personal loan to assets ratios are moreExpand
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The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case
Abstract This study examines disclosure practices on the websites of companies listed on the Buenos Aires Stock Exchange. We perform content analysis to provide evidence on Internet reportingExpand
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The Effect of Corporate Governance on Firm’s Credit Ratings: Further Evidence Using Governance Score in the United States
We investigate whether corporate governance affects firms’ credit ratings and whether improvement in corporate governance standards is associated with improvement in investment grade rating. We useExpand
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Earnings versus capital ratios management: role of bank types and SFAS 114
We document in this paper that large banks use Loan Loss Provisions (LLP) more than small banks to manage reported earnings, but we find no significant difference in the use of LLP to manage capitalExpand
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Cloud Computing: Overview and Risk Analysis
We provide an overview of cloud computing: evolution, benefits, and challenges. Expand
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The effect of IT controls on financial reporting
Purpose - The purpose of this paper is to examine information technology (IT) control deficiencies and their affect on financial reporting. Design/methodology/approach - This study examines 278Expand
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Determinants of audit report lag in the banking industry: updated evidence
This study examines the determinants of audit report lag (ARL) in the banking industry. Using data from 2001–2010 and models developed from prior research for banks, the pooled sample results showExpand
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Audit fees and discretionary accruals: compensation structure effect
Purpose - The purpose of this paper is to examine the relationship between discretionary accruals (DAs) and audit fees and whether this relationship is affected by the chief financial officer's (CFO)Expand
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