5 resultados para director

em Digital Commons at Florida International University


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Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.

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This flyer promotes the event "Adio Kerida (Goodbye Dear Love) Film Screening and Discussion with Director and Author Ruth Behar" hosted by the Cuban Research Institute.

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This flyer promotes the event "Rumba Clave Blen Blen Blen: Film Screening and Panel Discussion with Director Arístides Falcón Paradí".

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The purpose of this study was to examine whether a middle school band director's attire had an effect on off-task student behaviors in his classroom. One male middle school band director participated and three of his classes were observed. The study lasted twenty days and consisted of three treatments (casual attire, business casual attire, and formal business attire). A tally sheet was used to determine the number of off-task behaviors per student per minute. The results indicated that in this classroom, the students (of all three classes) were off-task less often when the band director wore business casual attire. This was the clothing that he wore consistently from the beginning of the school year. Straying from this consistency made off-task behaviors in the classroom rise. The most off-task behaviors occurred when the band director wore casual clothing. Off-task behaviors also rose when the band director wore business formal attire.