Rosemond Desir

University of Massachusetts Amherst - Isenberg School of Management

Associate Professor of Accounting

777 Glades Rd

Boca Raton, FL Florida 33431

United States

SCHOLARLY PAPERS

8

DOWNLOADS

1,277

SSRN CITATIONS

12

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period

Auditing: A Journal of Practice & Theory, Vol. 33, No. 2, 2014
Number of pages: 22 Posted: 22 Dec 2012 Last Revised: 21 Feb 2015
Jeffrey R. Casterella, Rosemond Desir and Julia Kokina
University of Auckland, University of Massachusetts Amherst - Isenberg School of Management and The University of Texas at El Paso
Downloads 387 (141,758)
Citation 6

Abstract:

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audit fees, audit firm rotation, independence, lowballing

2.

Are Revisions to SFAS No. 5 Needed?

Number of pages: 26 Posted: 15 Oct 2009
Rosemond Desir, Kirsten Fanning and Ray J. Pfeiffer
University of Massachusetts Amherst - Isenberg School of Management, DePaul University and Texas Christian University - Neeley School of Business
Downloads 314 (178,008)
Citation 3

Abstract:

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loss contingency, SFAS No. 5, disclosure

3.

How Do Managers of Non-Announcing Firms Respond to Intra-Industry Information Transfers?

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 57 Posted: 18 Sep 2008 Last Revised: 01 May 2012
Rosemond Desir
University of Massachusetts Amherst - Isenberg School of Management
Downloads 278 (202,132)

Abstract:

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Voluntary Disclosures, Intra-Industry Information Transfers

4.

Managerial Ability, CEO Age and the Moderating Effect of Firm Characteristics

Desir, R., Rakestraw, J., Seavey, S., Wainberg, J., & Young, G. (2023). Managerial ability, CEO age and the moderating effect of firm characteristics. Journal of Business Finance & Accounting, 00, 00– 00. https://doi.org/10.1111/jbfa.12689
Number of pages: 60 Posted: 26 Jan 2023
University of Massachusetts Amherst - Isenberg School of Management, Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Downloads 123 (416,272)

Abstract:

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Chief Executive Officer (CEO), Age, Managerial Ability, Mandatory Retirement, Firm Characteristics

5.

Does Managerial Ability Improve the Predictability and Relevance of Earnings?

Number of pages: 51 Posted: 14 Sep 2022
Rosemond Desir, Jiwon Nam and Ray Pfeiffer
University of Massachusetts Amherst - Isenberg School of Management, Florida Atlantic University - School of Accounting and Simmons University
Downloads 109 (455,461)
Citation 2

Abstract:

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Managerial Ability, Analyst Forecast Accuracy, Earnings Response Coefficient, MBE, Abnormal Stock Returns

6.

When Cash Is not King: An Examination of the Relative Effectiveness of Tangible vs. Cash Incentives on Whistleblower Reporting

Accounting Horizons (2022), https://doi.org/10.2308/HORIZONS-2020-189
Number of pages: 30 Posted: 02 Feb 2023
Rosemond Desir, Stephen Perreault and James Wainberg
University of Massachusetts Amherst - Isenberg School of Management, Providence College and Florida Atlantic University - School of Accounting
Downloads 66 (618,839)

Abstract:

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mental accounting, fraud, whistleblowing, incentive program

7.

Information Transfer of CEO Turnover: Evidence from Firm-CEO Mismatch

Journal of Corporate Finance, Forthcoming
Posted: 22 Nov 2023
Rosemond Desir, Scott Seavey and Maya Thevenot
University of Massachusetts Amherst - Isenberg School of Management, Florida Atlantic University - School of Accounting and Florida Atlantic University

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CEO turnover, Firm-CEO mismatch, Information transfer

8.

Intra-Industry Information Transfer Effects of Leading Firms’ Earnings Narratives

Posted: 13 Feb 2015 Last Revised: 26 Sep 2015
Lumina Albert, Rosemond Desir and Ray J. Pfeiffer
Colorado State University, Fort Collins, University of Massachusetts Amherst - Isenberg School of Management and Texas Christian University - Neeley School of Business

Abstract:

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narrative disclosure; attribution; intra-industry information transfers

Other Papers (1)

Total Downloads: 30
1.

Do Cross-Listed Firms Get More than They Deserve from Listing in Us Markets?

Number of pages: 26 Posted: 15 Sep 2006
Rosemond Desir and Ray J. Pfeiffer
University of Massachusetts Amherst - Isenberg School of Management and Texas Christian University - Neeley School of Business
Downloads 30

Abstract:

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