Yoshie Saito

Old Dominion University - College of Business & Public Administration

assistant professor

Norfolk, VA 23529-0222

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 27,821

SSRN RANKINGS

Top 27,821

in Total Papers Downloads

2,794

SSRN CITATIONS

3

CROSSREF CITATIONS

7

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 375 (120,632)

Abstract:

Loading...

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 345 (132,418)

Abstract:

Loading...

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 Keio University
Downloads 316 (145,357)
Citation 3

Abstract:

Loading...

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 292 (157,856)

Abstract:

Loading...

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 246 (187,703)

Abstract:

Loading...

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 237 (194,600)

Abstract:

Loading...

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 228 (202,019)
Citation 2

Abstract:

Loading...

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 144 (301,882)

Abstract:

Loading...

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 133 (321,111)

Abstract:

Loading...

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 119 (348,656)

Abstract:

Loading...

Valuation, CEO compensation, nonrecuring items

11.

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 89 (424,009)

Abstract:

Loading...

Discontinued Operations, Firm Performance, Corporate Focus, Accounting

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 88 (426,961)

Abstract:

Loading...

Regulatory loop-holes, Discontinued operations, Corporate focus

13.

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 87 (429,846)

Abstract:

Loading...

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

14.

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 48 (581,774)

Abstract:

Loading...

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

15.

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 45 (597,168)

Abstract:

Loading...

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 2 (944,100)

Abstract:

Loading...

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

Posted: 06 Apr 2004
Yoshie Saito
Old Dominion University - College of Business & Public Administration

Abstract:

Loading...

18.

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

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

Abstract:

Loading...