威尼斯欢乐娱人城v3676学术讲座——Yuan Xie教授
发布者：殳妮 发布时间：2023-12-25 浏览次数：10
时间：2024年1月2日 14:00 – 15:00
地点：东校区财科馆317会议室
报告题目：Internal Control Processes and Employee Satisfaction
Abstract: This paper investigates how employees are impacted by their employer’s internal control processes. Using Glassdoor ratings from current employees as a proxy for employee satisfaction, we find that employees are more dissatisfied when their employers have deficiencies in internal control processes. This effect is more pronounced when internal control deficiencies are personnel-related, among lower-ranked workers, and among employees in labor-intensive firms. Furthermore, we document a positive association between internal control deficiencies and higher employee departure rates. Finally, our findings indicate that workers whose reviews contain internal control related words experience more job dissatisfaction from internal control deficiencies. In summary, this study highlights that employees perceive deficiencies in the internal control processes as detrimental to their well-being.
报告人：Prof. Yuan Xie（Fordham University）
报告人简介：Yuan Xie's research interests include voluntary disclosure, ESG, credit rating agencies, debt contracting, executive contracting and labor markets. His work has been published in the Journal of Financial Economics and Review of Accounting Studies. Professor Xie currently has two working papers under revision for resubmission to The Accounting Review. One of his articles was featured in the Harvard Law School Forum on Corporate Governance and Financial Regulation and in DowJones Financial News. Another paper of his was cited by SEC Chairman Jay Clayton, SEC Chief Accountant Wes Bricker and PCAOB Chairman William D. Duhnke III. Professor Xie has been teaching financial accounting, managerial accounting and capital market research seminar for undergraduate, E.M.B.A. and doctoral students in Gabelli School of Business, where he consistently receives excellent teaching evaluations.
