2021 Fiscal Year Research-status Report
Does Reputation Matter? Evidence from Share Repurchases
| Project/Area Number |
19K13866
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| Research Institution | Waseda University |
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Principal Investigator |
ラオ デービッド 早稲田大学, 商学学術院(経営管理研究科), 准教授 (70835214)
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| Project Period (FY) |
2019-04-01 – 2023-03-31
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| Keywords | Accounting / Auditing / Finance / Share repurchases |
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| Outline of Annual Research Achievements |
I have published three papers in A ranked and B ranked journals, namely, Journal of The Japanese and International Economies, International Journal of Auditing, and Accounting Research Journal. With respect to the paper published in JJIE, I investigated ToSTNeT Tokyo Stock Exchange Trading Network for share repurchases and I discovered a loophole in the system. This paper offers recommendations to close the loophole and improve the system. With respect to the paper published in IJA, I examined the influence of audit partner narcissism on financial reporting quality. Interestingly, I found a positive relationship between audit partner narcissism and financial reporting quality. Finally, with respect to the paper published in ARJ, I examined the relationship between credit ratings and audit quality, and ascertained a positive relationship. I am continuing to work hard on future research projects with co-authors from around the world.
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| Current Status of Research Progress |
Current Status of Research Progress
1: Research has progressed more than it was originally planned.
Reason
I have several research projects with both Japanese and international researchers. I have exceeded my expectations.
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| Strategy for Future Research Activity |
Working on two promising research projects:
(1) "The Need for Speed: An Intuitive Approach to Understanding the Relationship Between Audit Quality and Management Earnings Forecasts"
(2) "Signal Strength Adjustment Behavior"
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| Causes of Carryover |
To pay for Open Access Publication and capital expenditures (e.g., PC laptops)
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Research Products
(3 results)
