Sydney Qing Shu

Miami University of Ohio - Department of Accountancy

310 Laws Hall

Oxford, OH 45056-1675

United States

SCHOLARLY PAPERS

5

DOWNLOADS

795

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

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 271 (113,344)

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 202 (151,708)

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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 Services: Evidence from Deloitte’s 2007 PCAOB Part II Inspection Report

Number of pages: 55 Posted: 04 Jul 2016 Last Revised: 18 Sep 2019
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 148 (199,351)

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

4.

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 100 (267,367)

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

5.

Does the PCAOB International Inspection Access Affect Voluntary Disclosure? Evidence From Management Forecast Accuracy

Number of pages: 54 Posted: 20 Jan 2019 Last Revised: 18 Sep 2019
Lijun (Gillian) Lei, Sydney Qing Shu and Wayne B. Thomas
University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 74 (322,122)

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PCAOB international inspection; voluntary disclosure; management earnings forecast; legal institution; internal control quality

Other Papers (1)

Total Downloads: 27
1.

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

Number of pages: 48 Posted: 04 Jul 2016 Last Revised: 18 Sep 2019
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 27 (482,462)

Abstract:

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