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Charles P. Cullinan
Researcher at Bryant University
Publications - 64
Citations - 1133
Charles P. Cullinan is an academic researcher from Bryant University. The author has contributed to research in topics: Audit & Corporate social responsibility. The author has an hindex of 18, co-authored 63 publications receiving 970 citations. Previous affiliations of Charles P. Cullinan include University of Kentucky & University of Central Florida.
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Audit Pricing in the Pension Plan Audit Market
TL;DR: In this article, the authors examined the generalisability of the audit fee model by applying the model in the pension plan audit context and found that client characteristics, including client size and risk, are associated with pension-plan audit fees.
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Are CSR activities associated with shareholder voting in director elections and say-on-pay votes?
TL;DR: In this paper, the authors consider whether shareholders may also consider CSR activities when voting in board elections and say-on-pay votes and find that CSR performance is associated with shareholder support in both board election and sayon pay votes.
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Directors & Corporate Social Responsibility: Joint Consideration of Director Gender and the Director’s Role
Abstract: We examined the relationship between Corporate Social Responsibility (CSR) and director characteristics, including director gender and director role. Directors can have different roles on t...
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Free Cash Flow, Growth Opportunities, And Dividends: Does Cross-Listing Of Shares Matter?
TL;DR: The authors found that cross-listed companies pay higher dividends than non-cross-listed ones when there are excess resources (measured by free cash flow), thereby reducing the potential for overinvestment/misuse of the resources by cross listed companies.
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The Auditor's Approach to Subsequent Events: Insights from the Academic Literature
Janne O. Y. Chung,Charles P. Cullinan,Michele Frank,James H. Long,Jennifer Mueller-Phillips,Dennis M. O'Reilly +5 more
TL;DR: In this article, the authors integrated the psychology and behavioral accounting literatures to develop a model of the factors that influence the effectiveness of subsequent events audit procedures, which is largely influenced by the auditor's cognitive processing mode which is initially affected by environmental, individual, and task-specific factors.