The 2023 Convocation speaker for the David Eccles School of Business was Elizabeth Ramsay Liongitau. Liongitau is from Tonga and graduated from the Master of Accounting (MAcc) Program. Her father always said she would graduate from a "prestigious college in America." Inspired by her father and her determination to make him proud, she pursued her dream of higher education and graduated from that [...]
Listen or watch this new podcast from the School of Accounting hosted by Dr. Brian Cadman. A...count Me In is an interview series in video and podcast formats that focuses on the role of accounting in our communities. Stories range from healthcare to breweries. Cyber risk to government budgets. Banking to entrepreneurs. Prepare to be amazed to learn how accountants save the world! Listen [...]
Associate Professor and Director of the Accounting Ph.D. Program, Ed Owens, was recently accepted for publication by The Accounting Review. His paper is titled, “Lender Capital Management and Financial Covenant Strictness”. The study provides evidence that lenders with lower regulatory capital issue loans with lower financial covenant strictness, consistent with such lenders viewing borrower covenant violations as costlier. This is because a borrower covenant [...]
Stephen Stubben is a professor of accounting and associate dean for faculty and research at the David Eccles School of Business. His paper, co-authored with Wayne Landsman, and Jing Pan (one of our own Ph.D. student graduates!), "Equity Market Fragmentation and Capital Investment Efficiency, has been published Management Science, which is a is a scholarly journal with an analytical focus on scientific research on the [...]
Associate professor Ed Owens has a new forthcoming paper in the Journal of Accounting and Economics entitled "Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from U.S. Private Firms”. Public companies in the United States are generally required by the SEC to have their annual financial statements audited by a CPA firm. A financial statement audit requires the CPA firm to compare [...]
Assistant professor Sara Malik has a forthcoming paper in the Journal of Accounting Research entitled "Financial Reporting Quality and Wage Differentials: Evidence from Worker-level Data." Accounting researchers have known for a long time that the quality of a public firm’s financial reporting (i.e., the value relevance and accuracy of the financial statements) is important to firm’s cost of capital. When firm financial information is [...]
Finals at the David Eccles School of Business are now felt half-way around the world. Fall 2022 is the first semester for the University of Utah Asia Campus in South Korea to offer business degree majors as part of their academic curriculum. Students now have the option to earn an undergraduate degree in either Information Systems (IS) or Accounting. Students have already enrolled in [...]
Congress is taking steps and starting to put pressure on China when it comes to complying with oversight on exchanges. Roger Silvers, of our School of Accounting, shared his thoughts on why this action is critical with Barron's opinion page.
Investors and analysts trying to forecast the volatility of a company’s stock returns can find crucial insights in publicly available corporate disclosures, according to a new study. Under SEC disclosure requirements, corporate managers report their forecasts of a company’s stock-return volatility over the next few years, as Eccles School professors Atif Ellahie and Xiaoxia Peng note in their paper "Management Forecasts of Volatility." While [...]
Happy *almost* end of the semester everybody! We are kicking off the finals season by continuing our #futurealumnifriday series. Have you met Claire Morawski here at the David Eccles School of Business? If you haven’t met her within the walls of the Eccles School, we are certain you have seen her around because she is the CEO of BLinc and involved with Chi [...]