DePaul University

About: DePaul University is a education organization based out in Chicago, Illinois, United States. It is known for research contribution in the topics: Population & Context (language use). The organization has 5658 authors who have published 11562 publications receiving 295257 citations.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Abstract: SUMMARY: A primary goal of both financial reporting research and audit research is to understand the determinants of quality, and researchers in both areas have identified a wide set of variables ...

Longitudinal linkages between intended and realized operations strategies

Abstract: Compares the intended operations strategy of 112 manufacturing plants in the metal‐working industries with the realized strategy, as measured by investments designed to improve both the manfucturing structure and infrastructure. Data were collected via a mail survey administered to 202 plants in 1994, and re‐administered to 112 of the same plants in 1996. Examines how the emphasis placed on four key competitive priorities (cost, flexibility, delivery and quality) is associated with investment a company makes to support these objectives. The data indicate that companies support their key competitive priorities both through investments in structural improvement and through investments in infrastructural improvement. Two findings contradict the established literature. First, investments in design‐based advanced manufacturing technologies are not associated with a strategic emphasis on any of the four competitive priorities. Second, plants which emphasized flexibiltiy as a key component of their operations strategy did not invest in either structural or infrastructural improvements to support this objective.

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions

Abstract: A vast literature following Hayn [1995] and Burgstahler and Dichev [1997] attributed the so-called 'discontinuities' in earnings distributions around zero to earnings management. Despite recent evidence that these discontinuities are likely caused by other factors, researchers and teachers continue to point to the shapes of these distributions as evidence of earnings management. We provide three sets of further evidence that these discontinuities are likely caused by factors other than earnings management: (1) we provide, as an example, a detailed analysis of the severe effects of sample selection in a recent study; this study erroneously concludes that the shape of an earnings distribution is evidence of earnings management, (2) we provide a simple explanation for the shape of the earnings distribution that is most often cited as evidence of earnings management; the relation between earnings and prices differs with the magnitude and the sign of earnings, and (3) we provide further examples that support the main point of our paper; evidence beyond the mere shape of a distribution must be brought to bear before researchers can draw conclusions regarding the presence/absence of earnings management.

Natural mentoring under the microscope: an investigation of mentoring relationships and latino adolescents' academic performance

Abstract: The current study examined the role of natural mentoring relationships in the academic performance of urban, diverse, Latino high school students. Participants reported up to three mentors in their lives, and they were asked about their mentors' demographic characteristics and the characteristics of their mentoring relationships. The presence of a mentor was associated with fewer absences, higher educational expectations, and greater expectancies for success and sense of school belonging. Further, the number of reported mentors predicted fewer absences, higher educational expectations and a greater sense of school belonging. Mentors' educational level, frequency of contact, relationship duration, and total form of support provided by mentors were related to participants' academic outcomes. Mentor type also made a difference in youth's academic outcomes. Implications for future mentoring research and programs are discussed. © 2008 Wiley Periodicals, Inc.