Accounting - Costello

The SEC’s communications with equity issuers are a potential treasure trove for info-hungry investors, according to research by accounting professor David Koo. But they are not always getting into the public eye early enough to make a difference.

Bridging the information gap between HQ and the local level is one of the main challenges for consolidated companies. In a forthcoming paper in Management Science, Barbara Su, assistant professor of accounting at Costello, explores how multi-bank holding companies rely on internal accounting information as a complement to financial performance, to help them make intramural investment decisions.

A George Mason University accounting professor explains how information on the behavior of companies that have been under SEC investigation reveals a variety of changes and opens the way for a step forward in accounting research.

Managers’ attempts to distract investors from bad news have serious implications for market efficiency.

Taxing “book” income may result in worse information for shareholders and creditors.

After taking the Survey of Accounting 203 course with Muhammad Awais (BS Accounting ‘13, MS Accounting ‘14), an adjunct instructor at the Costello College of Business, Khaled Alkurd knew everything he needed to know to switch his area of study from marketing to accounting.

Boards with higher social capital enjoy more market freedom to engage in potentially risky strategic alliances — to the ultimate benefit of their firms.

Auditors with less common first names are more likely to deviate from auditing norms. But is their individualism an asset or a liability?

To predict how a CEO’s compensation may change through the years, you first need to know how corporate boards monitor earnings histories for potential long-term risks.

Companies looking to bend reporting rules need to find accountants who will play ball. That’s why job postings can be a reliable indicator of intent.