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

7

DOWNLOADS

1,063

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (7)

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 317 (117,954)
Citation 1

Abstract:

Loading...

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

2.

Financial Constraints and Future Tax Outcome Volatility

Journal of Business, Finance & Accounting
Number of pages: 44 Posted: 04 Jul 2016 Last Revised: 25 Aug 2020
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 241 (156,319)

Abstract:

Loading...

tax rate volatility; financial constraint; cash effective tax rate; cash tax avoidance; tax strategy

3.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 58 Posted: 04 Jul 2016 Last Revised: 18 Mar 2021
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 187 (198,237)
Citation 1

Abstract:

Loading...

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: 55 Posted: 20 Jan 2019 Last Revised: 30 Jul 2020
University of Oklahoma, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 155 (232,731)

Abstract:

Loading...

PCAOB 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 123 (278,986)

Abstract:

Loading...

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

Journal of Accounting, Auditing, and Finance
Number of pages: 41 Posted: 04 Jul 2016 Last Revised: 25 Aug 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 40 (512,304)
Citation 1

Abstract:

Loading...

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

7.

Large Shareholder Portfolio Diversification and Voluntary Disclosure

Contemporary Accounting Research, Forthcoming
Posted: 28 Jun 2021
Herita T. Akamah and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy

Abstract:

Loading...

large shareholder, portfolio diversification, voluntary disclosure, private information, alternative information channel, firm complexity