Doctoral Research Seminar
Course Title: Doctoral Research Seminar
Instructor: Professors Al Ghosh
Department: Stan Ross Department of Accountancy
Zicklin School of Business
Baruch College
City University of New York
Phone: 646.312.3184
E-mail: Aloke.Ghosh@baruch.cuny.edu
Background and Course Requirements:
This course presents a broad overview of the theoretical and empirical research on topics in corporate governance, auditing.
Students are required to present articles from the reading list. Each presentation must be accompanied by a two or three page critical summary for each article. Each student is required to write an independent empirical research paper that is based on an original idea. The final grade weights are as follows:
Mission
The mission of the Stan Ross Department of Accountancy is to help students obtain both the technical tools and necessary background for successful careers in accounting. In addition, students should be prepared to build upon this knowledge to advance to positions of higher responsibility. The overall goal is to continue the tradition of Baruch’s accounting graduates as leaders in business, non-for-profit organizations and government.
Day 1
Morning
Auditor Resignations
· A Theory of Auditor Resignation. By: Bockus, Keith; Gigler, Frank. Journal Of Accounting Research, Autumn98, Vol. 36 Issue 2, P191-208
· Auditor Resignations and Adverse Outcomes. By Al Ghosh and Doocheol Moon, Working Paper, Baruch College, New York, NY
· Pricing Of Initial Audit Engagements By Large And Small Audit Firms. By: Ghosh, Aloke; Lustgarten, Steven. Contemporary Accounting Research, Summer2006, Vol. 23 Issue 2, P333-368
讨论人：王雪
Day 1
Afternoon
Auditor Tenure
· Auditor Tenure and Perceptions of Audit Quality. By: Ghosh, Aloke; Moon, Doocheol. Accounting Review, Apr2005, Vol. 80 Issue 2, P585-612
· 讨论人：孙婷
· Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. By: Mansi, Sattar A.; Maxwell, William F.; Miller, Darius P. Journal of Accounting Research, Sep2004, Vol. 42 Issue 4, P755-793
· 讨论人：步丹璐
· Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? By: Myers, James N.; Myers, Linda A.; Omer, Thomas C. Accounting Review, Jul2003, Vol. 78 Issue 3, P779-799(未能打开)
Day 2
Morning
Auditor’s Litigation Risk
· Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory And Cross-Country Evidence. By: Jong-Hag Choi; Jeong-Bon Kim; Xiaohong Liu; Simunic, Dan A.. Contemporary Accounting Research, Spring2008, Vol. 25 Issue 1, P55-99
· Litigation Risk And Auditor Resignations. By: Krishnan, Jagan; Krishnan, Jayanthi. Accounting Review, Oct97, Vol. 72 Issue 4, P539（打不开）
· Litigation Risk and Audit Fees: Evidence From UK Firms Cross-Listed On US Markets. By: Seetharaman, Ananth; Gul, Ferdinand A.; Lynn, Stephen G.. Journal Of Accounting & Economics, Feb2002, Vol. 33 Issue 1, P91-115
· 讨论人：吉利
· 讨论人：唐雪松
Day 2
Afternoon
Earnings Management
· Discretionary Accounting Accruals, Managers Incentives, And Audit Fees. by: Gul, Ferdinand A.; Chen, Charles J. P.; Tsui, Judy S. Contemporary Accounting Research, Fall2003, Vol. 20 Issue 3, P441-464
· 讨论人：瞿旭
· The Relation Between Auditors Fees For Nonaudit Services And Earnings Management. By: Frankel, Richard M.; Johnson, Marilyn F.; Nelson, Karen K. Accounting Review, Oct2002 Supplement, Vol. 77 Issue 4, P71
· 讨论人：李越冬
· The Differential Effects of Auditors Nonaudit And Audit Fees On Accrual Quality. By: Srinidhi, Bin N.; Gul, Ferdinand A. Contemporary Accounting Research, Summer2007, Vol. 24 Issue 2, P595-629
· 讨论人：王木
· Audit and non-audit fees and capital market perceptions of auditor independence, Aloke Ghosh, Sanjay Kallapur and Doocheol Moon, Journal of Accounting and Public Policy Forthcoming 2010.
· 讨论人：陈旭东
Day 3
Morning
Financial Misstatements
· Desai, H., C. E. Hogan, and M. S. Wilkin, 2006, The reputational penalty for aggressive accounting: earnings restatements and management turnover, The Accounting Review 81, 83-112.
讨论人：邹燕
· Srinivasan, S., 2004, Consequences of financial reporting failure for outside directors: Evidence from Accounting restatements and audit committee members, Journal of Accounting Research 2005, 43, p 291-334.
· Pourciau, S, 1993, Earnings management and nonroutine executive change, Journal of Accounting and Economics 16, 317-336.
· Karpoff, J. M., D. S. Lee, and G. S. Martin, 2008, The consequences of managers for financial misrepresentation, Journal of Financial Economics 88, 193-215.
· Ghosh, A., and d. Moon, CEO Tenure and Financial Reporting Misstatements, Working Paper, Baruch College, City University of New York
Day 3
Afternoon
CEO Turnover
· Kaplan, S, and B. A. Minton, 2006, How has CEO turnover changed? Increasingly performance sensitive boards and increasingly uneasy CEOs, Working paper, University of Chicago, Chicago, IL.
· Huson, M. R., R. Parrino, and L. T. Starks, 2001, Internal monitoring mechanisms and CEO turnover: A long-term perspective, Journal of Finance 55, 2265-2297.
· Ghosh, A., and d. Moon, Managerial Exposure to Losses, Working Paper, Baruch College, City University of New York
所有的paper在课程教授的qq公共邮箱中，请老师同学自行下载。
安排及讨论顺序如有变更，我们将另行通知。
2010年1月8日
