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- Creators: Dean, W.P. Carey School of Business
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Description
A Chief Audit Executive (CAE) is the leader of a company’s internal audit function. Because there is no mandated disclosure requirement for the internal audit structure, little is understood about the influence of a CAE on a company. Following the logic that a CAE disclosed in SEC filings is more influential in a company’s oversight function, I identify an influential CAE using the disclosure of the role. I then examine the association between an influential CAE and monitoring outcomes. Using data hand collected from SEC filings for S&P 1500 companies from 2004 to 2015, I find companies that have an influential CAE are generally larger, older, and have a larger corporate board. More importantly, I find that an influential CAE in NYSE-listed companies is associated with higher internal control quality. This association is stronger for companies that reference a CAE’s direct interaction with the audit committee. This study provides an initial investigation into a common, but little understood position in corporate oversight.
ContributorsZhang, Wei (Author) / Lamoreaux, Phillip (Thesis advisor) / Kaplan, Steve (Committee member) / Li, Yinghua (Committee member) / Arizona State University (Publisher)
Created2019
Description
This study investigates the relation between credit supply competition among banks and their clients’ conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to credit supply competition in the banking industry. The increase in credit supply competition weakens banks’ bargaining power in the negotiation process, which in turn may weaken their ability to demand conservative financial reporting from borrowers. Consistent with this prediction, results show that firms report less conservatively after the IBBEA is passed in their headquartered states. The effect of the IBBEA on conditional conservatism is particularly stronger for firms in states with a greater increase in competition among banks, firms whose operations are more concentrated in their headquarter states, firms with greater financial constraints, and firms subject to less external monitoring. Robustness tests confirm that the observed decline in conditional conservatism is causally related to the passage of IBBEA. Overall, this study highlights the impact of credit supply competition on financial reporting practices.
ContributorsHuang, Wei (Author) / Li, Yinghua (Thesis advisor) / Huang, Xiaochuan (Committee member) / Kaplan, Steve (Committee member) / Arizona State University (Publisher)
Created2018
Description当前，上市公司的盈余管理问题已是我国资本市场中普遍存在的突出问题。一般来说，一些企业为了满足资本市场对于上市、增发等条件的要求,以及为有效推动企业的并购、重组等行为的顺利实现,甚至为了谋求公司管理层的个别利益,往往运用盈余管理等举措实施公司财报及关键指标的粉饰修正，让不知情的股民蒙受一定的损失。普遍分析显示，我国股市中民营企业比其他企业遭遇的问题和压力更多、更大、更突出,因此民营企业从客观上来说拥有更强的盈余管理动机。而从当前我国资本市场的实际情况来看，我国相关专家学者对盈余管理的系统性深入研究，一般都瞄准了上市企业群体或持续亏损企业，对盈余管理的研究不系统、不全面、不深入，这将对我国进一步提升盈余管理监管水平构成一定不利影响。当前，由于我国民企在自身管理及发展动力方面的特殊性,我国民企的管理、盈余管理特点和国外上市公司还存在着很大的不同,进一步深入研究我国民企上市公司自身管理方面的突出特点，以及其对企业盈余管理等方面的深层次影响,有助于监管层对症下药，更有针对性地研究出台全新的监管措施,进一步提升管理水平。这还可以为公司发展的决策层及相关会计信息使用人员提供一定的决策参考, 因此其拥有十分重要的意义。
本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。
本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。
ContributorsChen, Hui (Author) / Shen, Wei (Thesis advisor) / Chang, Chun (Thesis advisor) / Huang, Xiaochuan (Committee member) / Arizona State University (Publisher)
Created2019
Description
Our lives are full of possibilities but also of self-imposed limitations. For some, finding their purpose in life and their place in the society is instinctive, but for many of us it requires a deliberate search. For the latter, self-discovery is a journey; an intentional path of many turns and twists, ups and downs, some surprises. It requires a person to slow down and assess oneself. What has been so far, what is right there on the surface, what is hidden deep down, and what is it that one strives for? Now, imagine narrowing down that path even more, and try to answer the question: Who am I as an artist?
ContributorsBlasko, Tanja (Author) / McMahon, Jeff (Thesis director) / Bowditch, Rachel (Committee member) / School of Film, Dance and Theatre (Contributor) / School of Art (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
This project uses Kenneth Burke’s theory of dramatism and the pentad to analyze popular narrative films about human sex trafficking. It seeks to understand the relationship between a film’s dominant philosophy (as highlighted by utilizing Burke’s pentad), its inherently suggested solutions to trafficking, and the effect that the film has on viewers’ perception of trafficking. 20 narrative feature films about sex trafficking such as the 2008 film Taken were analyzed for this study. Three out of five of Burke’s philosophies were uncovered after analysis: idealism, mysticism, and materialism. Films that aligned with idealism were found to implicitly blame women for their own trafficking. Films that aligned with mysticism were found to rally audiences around violence and racism as opposed to women’s freedom. Films that aligned with materialism were found to be the most empathetic towards trafficked women. The conclusion of this paper is that films about sex trafficking have a high potential to be harmful to women who have exited trafficking. This paper asserts that the most valuable films about trafficking are those that are not simply based on a true story but are created by trafficking survivors themselves, such as the 2016 film Apartment 407.
ContributorsHamby, Hannah Mary (Co-author) / Raum, Brionna (Co-author) / Edson, Belle (Thesis director) / Zanin, Alaina (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Hugh Downs School of Human Communication (Contributor) / School of Film, Dance and Theatre (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
This document is a proposal for a research project, submitted as an Honors Thesis to Barrett, The Honors College at Arizona State University. The proposal summarizes previous findings and literature about women survivors of domestic violence who are suffering from post-traumatic stress disorder as well as outlining the design and measures of the study. At this time, the study has not been completed. However, it may be completed at a future time.
ContributorsKunst, Jessica (Author) / Hernandez Ruiz, Eugenia (Thesis director) / Belgrave, Melita (Committee member) / School of Music (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
How do you convey what’s interesting and important to you as an artist in a digital world of constantly shifting attentions? For many young creatives, the answer is original characters, or OCs. An OC is a character that an artist creates for personal enjoyment, whether based on an already existing story or world, or completely from their own imagination.
As creations made for purely personal interests, OCs are an excellent elevator pitch to talk one creative to another, opening up opportunities for connection in a world where communication is at our fingertips but personal connection is increasingly harder to make. OCs encourage meaningful interaction by offering themselves as muses, avatars, and story pieces, and so much more, where artists can have their characters interact with other creatives through many different avenues such as art-making, table top games, or word of mouth.
In this thesis, I explore the worlds and aesthetics of many creators and their original characters through qualitative research and collaborative art-making. I begin with a short survey of my creative peers, asking general questions about their characters and thoughts on OCs, then move to sketching characters from various creators. I focus my research to a group of seven core creators and their characters, whom I interview and work closely with in order to create a series of seven final paintings of their original characters.
As creations made for purely personal interests, OCs are an excellent elevator pitch to talk one creative to another, opening up opportunities for connection in a world where communication is at our fingertips but personal connection is increasingly harder to make. OCs encourage meaningful interaction by offering themselves as muses, avatars, and story pieces, and so much more, where artists can have their characters interact with other creatives through many different avenues such as art-making, table top games, or word of mouth.
In this thesis, I explore the worlds and aesthetics of many creators and their original characters through qualitative research and collaborative art-making. I begin with a short survey of my creative peers, asking general questions about their characters and thoughts on OCs, then move to sketching characters from various creators. I focus my research to a group of seven core creators and their characters, whom I interview and work closely with in order to create a series of seven final paintings of their original characters.
ContributorsCote, Jacqueline (Author) / Button, Melissa M (Thesis director) / Dove-Viebahn, Aviva (Committee member) / School of Art (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
The Beauty Within is a ceramics show displaying human body anatomy, which seeks to bridge aspects of my biological sciences major in the School of Life Sciences with aspects of my studio art minor in the Herberger Institute for Design and the Arts. My goal in creating the show was to change the opinion of people on human body organs from unease to admiration by recreating these organs in an artistic light. By stylizing the construction of the pieces and bringing in the contemporary form of art \u2014 makeup art \u2014 I hoped to bring a new light to the pieces and highlight the beauty within the human body. By leaving the pieces partly unfinished I further hoped to draw attention to the natural beauty within the pieces regardless of the makeup that covers them. By holding the show in the human anatomy lab room on campus and having both animal and human organs on display I was able to create that sense of disgust toward the organs in the viewers. The beauty of my created pieces was then directly contrasted with the disgust felt about the real organs by displaying each of my pieces next to a real organ. The reactions of the viewers reflected a change in view from the actual organs to my re-created organs, and therefore the goal of the show was achieved.
ContributorsThomas, Brandon Lee (Author) / Weiser, Kurt (Thesis director) / Chung, Samuel (Committee member) / School of Art (Contributor) / School of Life Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
I saw a Dove ad called "Real Beauty Sketches" where a group of women described themselves to a sketch artist, and then a complete stranger described them to the same artist. By the end of the ad, it's apparent that the women, when describing themselves, were very critical of all their features. When total strangers described them the resulting portrait was more beautiful to the women. The take-away from the campaign was that others see more beauty in you than you do in yourself. I explored that idea through my thesis. My aim in this project was to learn to see the beauty in myself through personal artistic expression. I completed a series of self-portraits; for about four months straight I drew one portrait of myself every single day. I also recorded my thoughts in a diary entry as I drew my portrait, hoping to capture my emotions and moods during that day. The resulting outcome of my creative project is twofold. The physical outcome is about 100 self-portraits and daily diary entries that represent the creative thesis project I pursued. The second outcome cannot be physically seen. I have discovered more about myself in four months than I have in twenty years. I have begun to see myself differently, and positively. This thesis project turned into a journey of self-exploration, and I'm looking forward to what the future holds for me.
ContributorsRao, Rachana Sai (Author) / Hood, Mary (Thesis director) / Button, Melissa (Committee member) / School of Art (Contributor) / W. P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Dressler Makes Things (DMT), as a thesis project, explores the viability of DMT as a monetized blog. DMT is a life improvement blog with a focus on cooking. Its blog niche sits between nostalgic, sensory food blogs and professional, actionable life improvement blogs. Because blogs that bridge this gap are rare, DMT aims to fill this need by making cooking easy, affordable, and attainable for anyone, but particularly females in their early twenties. This thesis explores marketing topics like brand, blog niche, unique value proposition, current viewers, and user personas, as well as information about the current blogging environment and an analysis of relevant competitors. It also develops marketing objectives for DMT, as well as positioning, conversion, referral, content promotion, and partnership strategies to reach these goals. Finally, it discusses distribution, pricing, and promotional tactics, as well as an operational plan and financial projections.
ContributorsParsons, Dressler Eileen (Author) / Gray, Nancy (Thesis director) / Bitter, Gary (Committee member) / School of Art (Contributor) / Department of Marketing (Contributor) / W. P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05