Parunchana Pacharn

Brock University

Assistant Professor

500 Glenridge Avenue

St. Catherines, Ontario L2S 3A1

Canada

SCHOLARLY PAPERS

7

DOWNLOADS

1,329

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Accounting for Goodwill and Incentive to Invest in Intangible Assets

Number of pages: 40 Posted: 09 Jan 2011
Parunchana Pacharn
Brock University
Downloads 356 (158,783)

Abstract:

Loading...

Intangible Asset, Goodwill Impairment, Management Incentive, Investment Decision

2.

The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation Under Sarbanes-Oxley Act Section 404 (B)

Number of pages: 34 Posted: 17 Jan 2012 Last Revised: 13 Jan 2015
Brock University, Brock University, Brock University, McMaster University - Accounting & Financial Management Services, Brock University-Goodman School of Business and Brock University
Downloads 298 (191,926)

Abstract:

Loading...

SOX 404 (b), compliance, audit attestation, internal control, signaling

3.

Optimal Incentive Contracts with Accounting Method Choice

Number of pages: 46 Posted: 15 Feb 2004
Parunchana Pacharn
Brock University
Downloads 262 (218,751)

Abstract:

Loading...

accounting choice, earnings management, managerial incentive, reporting discretion

4.

Option Backdating: Market Overreaction and Management Motives

CAAA Annual Conference 2011
Number of pages: 46 Posted: 16 Jan 2011
Jennifer Li, Fayez A. Elayan, Thomas O. Meyer and Parunchana Pacharn
Brock University, Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 127 (413,949)

Abstract:

Loading...

Backdating, Employee Stock Options, Overreaction

5.

The Market Response to Mandatory Disclosure of Payments to Foreign Governments under the Extractive Sector Transparency Measures Act

Number of pages: 59 Posted: 09 Mar 2021
Brock University-Goodman School of Business, Brock University, Brock University, Brock University and Brock University - Goodman School of Business
Downloads 115 (445,923)

Abstract:

Loading...

6.

The Economic Consequences of Accelerated Vesting of Employee Stock Options

Investment Management and Financial Innovation, Vol. 7, No. 4, 2010
Number of pages: 16 Posted: 09 Jan 2011
Jennifer Li, Fayez A. Elayan, Thomas O. Meyer and Parunchana Pacharn
Brock University, Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 107 (470,158)

Abstract:

Loading...

accelerating, vesting, employee stock options

7.

Auditee Merger, Audit Fees,and the Market Dominance of Big Four Accounting Firms

Number of pages: 47 Posted: 08 Feb 2024
Brock University-Goodman School of Business, Brock University, Brock University, University of Waterloo - School of Accounting and Finance and Brock University
Downloads 64 (640,247)

Abstract:

Loading...

Big Four Accounting Firms, Auditors, Market Concentration, Auditee Mergers, Audit Fee

Other Papers (3)

Total Downloads: 31
1.

Collusion in Capital Budgeting Process

CAAA Annual Conference 2012
Number of pages: 31 Posted: 15 Jan 2012
Brock University - Accounting, Brock University, affiliation not provided to SSRN and Brock University
Downloads 14

Abstract:

Loading...

Collusion, Capital Budgeting, Ethics

2.

CEO Severance Pay and Risk Taking in the Banking Industry

CAAA Annual Conference 2011
Number of pages: 56 Posted: 17 Jan 2011
Kareen Brown, Ranjini Jha and Parunchana Pacharn
Brock University, University of Waterloo - School of Accounting and Finance and Brock University
Downloads 12

Abstract:

Loading...

Managerial compensation, Severance pay, Risk Taking

3.

Volcker Rule: Liquidity, Systemic Risk, and Financial Reporting Quality

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 16 Dec 2014
Fayez A. Elayan, Rafet Atkas, Kareen Brown and Parunchana Pacharn
Brock University-Goodman School of Business, Ankara Yildirim Beyazit University, Brock University and Brock University
Downloads 5

Abstract:

Loading...

Volcker Rule, systemic risk, proprietary trading, liquidity