Faculty Perceptions Of Attendance Policy In An AACSB School

The issue of attendance policies has been studied by higher education professionals for nearly a century. Prior research has shown a strong statistical link between class attendance and student grades. The aim of our research project is to gauge the attitudes and policies of business school professors in an AACSB accredited school on this topic. An online survey was conducted during the early Fall 2018 semester. Results suggest the vast majority of respondents institute an attendance policy in their classes. Respondents taught courses at both the graduate and undergraduate levels and are a diverse set of faculty as indicated by academic rank, age, gender and level of education

A Risk Assessment of Intangible Asset Valuation: The Post-Hoc Association between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions

We tested whether the change from SFAS 141 to SFAS 141r/ASC 805 had any effect on restatements due to goodwill impairment. Our findings suggest that the implementation of SFAS 141r increased the likelihood of a financial restatement by 2.5 times. Board of Director and Audit Committee involvement in the goodwill impairment decision reduced the likelihood of a restatement occurring. Service industry companies were 3.2 times more likely to restate their assets due to goodwill impairment. Companies who were audited by a Big4 firm reduced the odds of restatement by 47%