San Diego, CA 92182-0763
United States
San Diego State University
Accounting regulation, standard-setting, defined benefit pension, IAS 19R, SFAS 132R
Lender Distraction, Workplace Safety, ESG, Renegotiation Pressure, Employee Workload JEL Classification: G02, G30, J28, K32, M41
Economic consequences of accounting standards, ASU 2016-09, earnings usefulness, excess tax benefits and tax deficiencies, FASB Simplification Initiative
Child Labor Abuse, ESG, Event Studies, Investor Under-reaction, Post-Announcement Drifts
The "Big 4 Effect, " Customer Perceptions, Audit Quality, Auditor Change, U.S. Government Procurement Market
administrative support, innovation, employee satisfaction, employee job separations, human capital, firm performance, stock returns