Yoshie Saito

Old Dominion University - College of Business & Public Administration

assistant professor

Norfolk, VA 23529-0222

United States

SCHOLARLY PAPERS

18

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Top 19,543

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2,390

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Top 30,690

in Total Papers Citations

7

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Scholarly Papers (18)

1.

The Economic Value of Auditing and its Effectiveness in Public School Operations

Contemporary Accounting Research, Forthcoming
Number of pages: 37 Posted: 11 Sep 2009
Yoshie Saito and Christopher S. McIntosh
Old Dominion University - College of Business & Public Administration and University of Idaho
Downloads 332 (88,678)

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Auditing effectiveness, public school auditing, agency theory, economic value of auditing

2.

The Value Added by Auditing and the Hidden Costs of Regulation: Public School Operation

AAA 2007 Management Accounting Section (MAS) Meeting Paper
Number of pages: 57 Posted: 01 Aug 2006
Yoshie Saito and Christopher S. McIntosh
Old Dominion University - College of Business & Public Administration and University of Idaho
Downloads 329 (89,606)

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Auditing effectiveness, public school auditing, agency theory, the costs of regulation

3.

Global Audit Firm Networks and Their Reputation Risk

Journal of Accounting, Auditing & Finance 29(3): 203-237, 2014
Number of pages: 53 Posted: 13 Jan 2009 Last Revised: 26 Jun 2016
Yoshie Saito and Fumiko Takeda
Old Dominion University - College of Business & Public Administration and University of Tokyo - Department of Technology Management for Innovation
Downloads 286 (104,335)

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international spillovers, event study, assurance value, insurance value

4.

Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007

Journal of Applied Finance, Forthcoming
Number of pages: 38 Posted: 14 Nov 2009
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 278 (107,542)

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CEO Compensation, Equity Holding, Price-Performance-Sensitivity, Industry Analysis

5.

Informational and Managerial Inefficiency and Conservatism for Intangible-Intensive Firms

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 67 Posted: 08 Aug 2009 Last Revised: 17 Jan 2010
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 226 (132,936)

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Efficiency Analysis, Resource Allocation, ROA and Conservatism

6.

Managerial Decisions to Discontinue Operations and Future Firm Performance

Number of pages: 57 Posted: 07 Aug 2011
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 197 (151,325)

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discontinued operations, future performance, managerial decisions

7.

Trends in CEO Compensation and Equity Holdings for S&P 1500 Firms: 1994-2007

Journal of Applied Finance (Formerly Financial Practice and Education), Vol. 20, No. 2, 2010
Number of pages: 17 Posted: 24 Nov 2015
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 136 (208,052)

Abstract:

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8.

What Roles Can Nonrecurring Items Play?

(CAAA) 2008 Annual Conference Paper
Number of pages: 61 Posted: 03 Jan 2008
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 133 (211,843)

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9.

The Effects of Idiosyncratic Risks Borne by Managers on the Design of CEO Compensation Contracts

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 14 Aug 2006
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 119 (230,601)

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10.

The Value and Incentive Relevance of Nonrecurring Items: Under Conservative Accounting

CAAA Annual Conference 2012
Number of pages: 56 Posted: 16 Jan 2012
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 105 (252,269)

Abstract:

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Valuation, CEO compensation, nonrecuring items

11.

The Role of Transitory Earnings for Managerial Effort Allocation to Intangibles

Number of pages: 30 Posted: 20 Aug 2013
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 66 (334,145)

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intangible-based activities, non-recurring earnings, CEO incentives, compensation

12.

The Effect of Regulatory Loop-Holes on the Choice to Discontinued Operations

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 14 Jan 2016
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 61 (347,794)

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Regulatory loop-holes, Discontinued operations, Corporate focus

13.

Performance Before and After Discontinued Operations

Number of pages: 68 Posted: 16 Dec 2014
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 60 (350,668)

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Discontinued Operations, Firm Performance, Corporate Focus, Accounting

14.

The Signaling Value of Nonrecurring Items and CEO Market-Based Compensation

Number of pages: 62 Posted: 16 Jan 2014
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 35 (437,226)

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15.

Efficient Contracting or Rent Seeking for Long-Tenured CEOs

Number of pages: 52 Posted: 14 Jan 2016
Yoshie Saito
Old Dominion University - College of Business & Public Administration
Downloads 26 (479,171)

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Long-tenured CEO, Cash Compensation, Efficient contract, rent seeking

16.

Does Compensation Structure Alleviate Personal CEO Risks?

Journal of Business Finance & Accounting, Vol. 39, Issue 9‐10, pp. 1272-1297, 2012
Number of pages: 26 Posted: 12 Jan 2013
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 1 (639,245)
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CEO compensation structure, personal CEO risk bearing, executive stock holdings, delta of executive equity portfolios

17.

The Analysis of Valuation Model for NASDAQ and Intangible Intensive Firms: Implication of Uncertainty

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Yoshie Saito
Old Dominion University - College of Business & Public Administration

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18.

Relationship of the Managerial Compensation Package with Managerial Equity Holdings and Firm Characteristics

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 05 Apr 2004
Richard A. Lord and Yoshie Saito
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration

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