P.O. Box 6015
Binghamton, NY 13902-6015
State University of New York at Binghamton - School of Management
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audit committee financial expertise, auditor independence, internal control weakness
Internal control weakness, Audit committee, Financial expertise, Auditor independence
Internal control weaknesses, Client risk management, Audit fee and audit opinion, Auditor resignation
CEO power, audit committee, financial expertise, internal control
Sort Interest, Short Sale Against the Box, Tax Payer Relief Act of 1997
Short interest, Short sale against the box, Taxpayer Relief Act of 1997
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short selling, financial crisis, subprime mortgage, asset write‐downs
employee treatment policy, ineffective internal control, financial restatement
Clawback, Audit Committee, Financial Expertise, Restatement
foreign ownership; real earnings management; earnings quality; Japan
Audit Committee, Accounting Experts, Expected Rate of Return (ERR), Pension Accounting
Corporate Social Responsibility, Internal Control Weakness, Employee Relations, Agency Costs
Audit Committee Financial Experts, Insider Trading, SOX 407
Discretionary accruals, Derivative, Income smoothing, Corporate governance
Short interest, post-earnings-announcement drift, demand curves
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