• The long-term consequences of disclosure complexity on a firm’s information environment: evidence that disclosure complexity reduces information asymmetry 

  Lawson, James (University of Alabama Libraries, 2021)

  Motivated by recent regulatory discussion on the effects of disclosure length and complexity on investors—which mirrors disagreement in the academic literature on how disclosure “complexity” affects market participants— I ...
• Is financial reporting and audit quality lower when auditors lack independence 

  Robinson, Ranier Michael (University of Alabama Libraries, 2020-08)

  The Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) are concerned about circumstances that threaten auditor independence based on their belief that auditor independence ...
• An investigation of the relationship between mindsets and tasks in an audit environment 

  Blum, Emily (University of Alabama Libraries, 2020)

  This dissertation consists of two studies that investigate the connection between mindset and task in the audit environment. The first study, presented in Chapter 2, investigates how a creative mindset will influence auditor ...
• An examination of analysts’ target price forecasts after accounting misstatements 

  Street, Daniel Alan (University of Alabama Libraries, 2020)

  I investigate the magnitude, accuracy, and informativeness of analysts’ target price forecast revisions after material negative accounting misstatements. Although prior researchers find that analysts’ earnings forecasts ...
• Donors, distance, and the influence of accounting information 

  Mercado, Julie (University of Alabama Libraries, 2020)

  In this study, I test a practical intervention to a problematic occurrence in nonprofit organizations: the overemphasis of spending ratios, specifically the program ratio, when assessing nonprofit performance. Prior research ...
• Three papers on non-gaap earnings 

  McCoy, Christopher (University of Alabama Libraries, 2018)

  This dissertation explores non-GAAP earnings reporting. The first paper investigates the role that a lack of analyst following plays in the value relevance of non-GAAP earnings. I find that firms without analyst following ...
• Cowboys, fathers, and everyone else: examining race in the walking dead through the myths of white masculinity 

  Pressnell, Levi Addison (University of Alabama Libraries, 2017)

  This study offers an analysis of three different series within The Walking Dead franchise: the comics, the AMC television series, and Telltale’s video games. The critical and commercial popularity of all three make them ...
• Visions of after the end: a history and theory of the post-apocalyptic genre in literature and film 

  Stifflemire, Brett Samuel (University of Alabama Libraries, 2017)

  Textual genre criticism and close readings of novels and films reveal that, in addition to chronicling catastrophes’ aftermaths, the post-apocalyptic genre envisions a future world in which traditional apocalyptic ideology ...
• Censorship in public libraries: an analysis using gatekeeping theory 

  Steele, Jennifer Elaine (University of Alabama Libraries, 2017)

  One pressing issue in libraries today is the censorship of information. This study applies Kurt Lewin's gatekeeping theory to examine the decision-makers as well as the different pressures and constraints that are at issue ...
• Understanding organization environmental sustainability messages on social media and testing the communication effectiveness 

  Shin, Sumin (University of Alabama Libraries, 2017)

  Organizations have communicated about their environmental protection activities with publics via various media channels. As social media have become popular in the past decade, organizations have begun to communicate about ...
• Luxury fashion brands: how brand personality, mediated by perceived brand luxury, and moderated by brand experience, contributes to brand equity 

  Jia, Han (University of Alabama Libraries, 2017)

  The purpose of this dissertation was to gain a better understanding of brand personality, perceived brand luxury, and brand experience, and how these variables impact brand equity for luxury fashion brands. The study ...
• A global election: analyses of Chinese, Russian, and Saudi Arabian news coverage of the 2016 U.S. presidential election 

  Stokes, Ethan Christopher (University of Alabama Libraries, 2017)

  This dissertation was designed to investigate how state-owned news media outlets from China, Russia, and Saudi Arabia covered the 2016 U.S. presidential election. More specifically, this study includes analyses of Chinese, ...
• A theory-centered model of debate assessment: the rhetorical judging paradigm 

  Corbit, Ken W. (University of Alabama Libraries, 2017)

  This study investigated collegiate debate and the ways in which it is judged. Debate has long been considered an academic process used to advance argumentation theory and critical thinking skills in its participants. ...
• Clicking and sharing health risk information on social media: how perception and emotion affect behavioral intentions 

  Zhang, Xueying (University of Alabama Libraries, 2017)

  The dissemination of health risk information is a topic of key importance in health communication. With an explosion of information, health risk messages on social media need to elicit users’ intention to click and to ...
• Is the character of SEC comment letters relevant to recipients?: empirical evidence of constraining allowance for doubtful accounts 

  Rippy, Jordan (University of Alabama Libraries, 2017)

  Prior research has provided mixed results regarding changes in firm behavior in response to comment letters from the Securities and Exchange Commission (SEC) (Johnston and Petacchi 2016; Kubick, Mayberry, Omer, and Lynch ...
• Is corporate social responsibility associated with perceived financial reporting credibility 

  Bordere, Jasmine (University of Alabama Libraries, 2016)

  I examine the association between corporate social responsibility (CSR) and the perceived credibility of corporate financial reporting. Using the analyst forecast dispersion and the earnings response coefficient as measures ...
• The effect of off-site audit work on the judgment quality and development of staff auditors 

  Carrasco, Heather (University of Alabama Libraries, 2016)

  This study experimentally examines the effects of recent increases in off-site audit work (e.g., task-specific experience and social environment) on the judgment quality and development of staff auditors. First, I examine ...
• The delay in recognizing goodwill impairment: flawed audit methodology or insufficient effort 

  Sorensen, Trevor (University of Alabama Libraries, 2016)

  In this study I examine whether the delay in recognizing goodwill impairment is associated with an audit process failure. Prior research finds that economic indicators of goodwill impairment precede the actual recognition ...
• The lingering effects of multi-tasking on auditors' judgment quality 

  Mullis, Curtis (University of Alabama Libraries, 2015)

  Auditors must frequently multi-task in order to complete audit tasks efficiently, but the potential negative impact of multi-tasking on auditors' judgment quality is poorly understood. In this study, I address this issue ...
• How and why does real earnings management affect auditors' evaluations of management's estimates? 

  Commerford, Benjamin P. (University of Alabama Libraries, 2015)

  Prior research often asserts that, because real earnings management (REM) does not violate Generally Accepted Accounting Principles (GAAP), it is not likely to draw auditor scrutiny. However, informed by Correspondent ...

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