Latest Spotlights
Kelley professor’s M-Score model remains most viable means of predicting corporate fraud
BLOOMINGTON, Ind. — Enhanced oversight over the auditing profession and firms’ financial reporting has led to a proliferation of models to predict financial statement fraud. But ...
‘Boilerplate language’ is preventing non-professional investors from making sound decisions, new research finds
Aston University’s Dr Ozlem Arikan looked at the impact of the style of corporate information on investor decisions Companies arguably avoid being specific by ...
Aston Law School corporate governance experts launch new book on investor stewardship
Dr Daniel Cash and Robert Goddard co-wrote Investor Stewardship and the UK Stewardship Code: The Role of Institutional Investors in Corporate Governance The book will ...
Locking down your data. Are lawmakers finally waking up to the importance of privacy?
Data collection and data control are becoming international issues. As the lucrative and important pieces of customer data collection become a priority for major tech ...
Smooth Operator: When earnings management is a good thing
New research from the Kelley School of Business makes the case that smoothing the numbers can be beneficial – if you’ve got the right team ...
Reducing home equity bias through transparency
One of the goals of global stock exchange mergers is to create a consolidated trading platform that makes listed firms available to a greater number ...
The process behind auditor judgement
Auditors are required to use considerable judgment in their job, assessing information from a number of sources to create financial reports, critique accounting estimates, and ...
Repo transactions and bank risk
In a research study from Edward Owens, assistant professor of accounting, and Joanna Shuang Wu (U of Rochester), the authors examine bank reporting of short-term ...