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Sara Kern

The Effect of Deregulation and Capital Market Incentives on Voluntary Disclosure in the Electric Utility Industry – D.G. Deboskey & Sara Kern

There are many incentives that impact managers’ disclosure decisions. This paper primarily examines one of these incentives – the capital market incentive. …

Monitoring Legal Compliance: The Growth of Compliance Committees – Dr. Sara Kern

The Committee of Sponsoring Organizations’ (COSO) framework outlines three objectives of internal control. This paper addresses the third and least emphasized component, …

Commentary from the American Accounting Association’s 2011 Annual Meeting Panel on Emerging Issues in Fraud Research- Dr. Sara Kern

At one of the forensic and investigative accounting panels at the American Accounting Association’s 2011 Annual meeting, panelists discussed some of the …