Accounting - Theses

Permanent URI for this collection

Search Results

Now showing 1 - 2 of 2
  • Item
    Thumbnail Image
    Three essays on voluntary disclosures
    Wallis, Mark ( 2018)
    This thesis consists of three distinct papers that examine different aspects of voluntary disclosure. In addition to contributing to the voluntary disclosure literature, this thesis also contributes to three other research areas: debt contracting, corporate governance and revenue-expense mismatching. Essay 1 tests the effects of voluntary and mandatory disclosure quality on the cost of public debt. Essay 2 tests the effects of audit committee oversight over management guidance. Essay 3 tests different explanations for why managers issue sales guidance.
  • Item
    Thumbnail Image
    Organizational leaders and management control systems: three essays
    Nair, Sujay ( 2018)
    This thesis comprises of three essays which examine how management controls are used by organizational leaders to influence the behaviors of employees. It is grounded in a combination of economic and psychological theories such as reciprocity (Blau, 1964; Akerlof, 1982), relational contracting (Bull, 1987; Gibbons and Henderson, 2012) and theories on organizational culture and work norms (e.g., Ouchi, 1979; Van den Steen, 2010; Graham, Harvey, Popadak and Rajgopal, 2017).