Events Calendar

Evolution of Accounting Skills & Incentives for Managerial..

Date:
Friday, January 17, 2020
Time:
10:00 am
Location:
Social Science Centre (SSC)
Room: 2024
Cost:
Free
Andrew Bauer will present The Evolution of Accounting Skills and Incentives for Managerial Rent Extraction: Evidence from Executive Jet Perquisites

The Evolution of Accounting Skills and Incentives for Managerial Rent Extraction: Evidence from Executive Jet Perquisites

Friday, January 17th
10:00 am
SSC 2024

Andrew Bauer
School of Accounting and Finance
University of Waterloo

The first part of the talk invites a discussion of what “Big Data” and “Data Analytics” mean for accounting – in practice and in education (and even in research).

How do we fit these concepts into our traditional frameworks for resolving accounting issues and encourage the learning and training of related techniques that prevent future accounting professionals from being shut out of labor markets?

The second part of the talk discusses a research paper that examines an agency issue companies face using computer-assisted data techniques to better understand the issue. Here’s the issue: is perquisite compensation for executives sub-optimal contracting?

Our research paper not only collects the data using machine-assisted techniques, but uses various tests of several theories to evaluate whether executive jet perks are such a bad thing for companies and their shareholders after all.

Andrew Bauer is the Canada Research Chair in taxation, governance, and risk at the University of Waterloo. His primary area of research involves corporate tax. More specifically, he examines the influence of agency issues on tax planning, including governance mechanisms, and the role of uncertainty in shaping tax planning, including risk assessment. Other specific research interests include internal control, risk more generally, and data analytics.

Presented by the DAN Department of Management & Organizational Studies

Contact:
DAN Management
dan@uwo.ca
Event Type:


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