Sydney Qing Shu

Miami University of Ohio - Department of Accountancy

3094 Farmer School of Business

800 E. High St.

Oxford, OH 45056

United States

SCHOLARLY PAPERS

6

DOWNLOADS

959

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

Managerial Equity Holdings and Income Smoothing Incentives

Journal of Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 20 Aug 2015 Last Revised: 04 Mar 2017
Sydney Qing Shu and Wayne B. Thomas
Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 298 (110,872)
Citation 1

Abstract:

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stock holdings; option holdings; executive compensation; income smoothing; earnings predictability; earnings management incentive

2.

Financial Constraints and Future Tax Outcome Volatility

Number of pages: 49 Posted: 04 Jul 2016 Last Revised: 25 Jul 2019
Herita T. Akamah, Thomas C. Omer and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 220 (151,011)

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tax outcome volatility; financial constraint; cash taxes; non-tax costs

3.

The Effect of Disclosing Audit Quality Control Deficiencies on Non-Audit Tax Services: Evidence from Deloitte’s 2007 PCAOB Part II Inspection Report

Number of pages: 57 Posted: 04 Jul 2016 Last Revised: 25 Mar 2020
Jaehan Ahn, Herita T. Akamah and Sydney Qing Shu
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 165 (195,801)

Abstract:

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PCAOB Part II report; auditor-provided tax service; audit quality control deficiency; non-audit service

4.

Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence from PCAOB Inspection Access and Management Forecast Accuracy

Number of pages: 53 Posted: 20 Jan 2019 Last Revised: 23 Apr 2020
University of Oklahoma, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 123 (247,945)

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PCAOB international inspection; voluntary disclosure; management forecast accuracy; audit regulation

5.

Large Shareholders with Diversified Equity Portfolios and Voluntary Disclosure: International Evidence

Number of pages: 61 Posted: 22 Dec 2016 Last Revised: 13 Jan 2018
Herita T. Akamah and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 115 (260,557)

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Large shareholder; portfolio diversification; voluntary disclosure; information technology infrastructure; secrecy culture; investor relations; positive externality

6.

Does Ex Ante Severance Pay Affect the Timeliness of Bad News Disclosure? The Role of Managerial Exit Costs

Number of pages: 41 Posted: 04 Jul 2016 Last Revised: 24 Mar 2020
Herita T. Akamah, Bryan Brockbank and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy, University of Oklahoma - School of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 38 (467,088)
Citation 1

Abstract:

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ex ante severance pay; disclosure timeliness; managerial exit costs; bad news disclosure; efficient contracting