Charles P. Cullinan

TL;DR: In this article, the authors explore whether individuals with higher organizational commitment are more or less likely to engage in questionable behaviors that benefit the organization, regardless of whether the behaviors are organization-harm or organizational-gain issues.

TL;DR: In this article, the authors examined the risk and return profiles of stock indices composed of companies meeting environmental, social and governance (ESG) screening criteria [such as the Dow Jones Sustainability Indices (DJSI)] and conventional composite indices of eight Asian countries from 2002 to 2014.

TL;DR: In this article, the authors examine the effects of industry expertise on audit fees in the multi-employer pension plan context and find that non-Big 6 firms with industry expertise (as measured by market share) receive fee premiums over nonspecialist firms.

TL;DR: Bebchuk et al. as mentioned in this paper found that compensation for outside directors with stock options may weaken their independent oversight, and they found that companies whose independent directors do not receive stock options are less likely to misstate revenues than companies who meet the Sarbanes-Oxley definition of independence.

TL;DR: In this article, the authors investigated the impact of three of Hofstede's cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. They found that cultural characteristics do not affect the participants' abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts.