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Hossain to present at Plenary Session of Annual Journal of Contemporary Accounting and Economics symposium

For release:  November 8, 2010

One of Dr. Mahmud Hossain’s paper, “Information Quality and Industry Specialist Audits of Firms with Internal Control Weaknesses under SOX Section 404,” has been accepted at the Plenary Session of the Annual Journal of Contemporary Accounting and Economics (JCAE) Symposium to be held at The Hong Kong Polytechnic University, Hong Kong on 4-5 January 2011.  This research symposium is held every year at a prestigious educational institution in Asia, and only a very few accounting and auditing scholars from all around the world, are invited to attend it. This year the guest speakers are: Dr. Eli Barton (New York University), Dr. Katherine Schipper (Duke University), and Dr. Jerold Zimmerman (University of Rochester). JCAE is considered as a premiere journal at the Asia Pacific region. This gives the FCBE and School of Accounting international visibility on research at a most prestigious international conference.

The empirical analyses of this paper show that industry specialist auditors adequately compensate for the ineffective internal controls of business enterprises by evading the opportunistic earnings management behavior of management associated with internal control weakness. The study also demonstrates that by mitigating ineffective internal control behavior, industry specialist auditors improve the financial reporting quality at the post Sarbanes-Oxley regime.

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