Audit Committee Auditor-Director Interlocking, Audit Pricing and Industry Specialization
Using a sample of S&P1500 firms in the U.S. during the years 2004-2014, we find…
Author Susan Albring
Susan Albring
Professor Albring is an associate professor of accounting. Her research is focused on the effect of repatriation of foreign earnings on firm capital structure decisions.
Management Earnings Forecasts, CEO Incentives and Risk-Taking
We find more disclosure to be associated with less risk-taking activities that can enhance long-term…
“Does the firm information environment influence financing decisions? A test using disclosure regulation”
Firms with deteriorated firm info environments increase their use of less information-sensitive debt, while firms…
“Do debt constraints influence firms’ sensitivity to a temporary tax holiday on repatriations?”
U.S. multinationals with greater access to external debt markets have more flexibility to time their…