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September 11, 2024September 11, 2024
The Wilbur O. and Ann Powers College of Business has appointed three College of Business faculty members as Emerging Fellows, beginning in the 2024/2025 academic year. Emerging Fellows have demonstrated outstanding achievements in research and teaching or service activities prior to their tenure.
Brian Goodson, Associate Professor, Department of Accounting
Goodson’s research concerns the unintended consequences of accounting and financial regulation. In a co-authored study recently published in Contemporary Accounting Research, Goodson examined how requiring auditors to disclose their tenure with audit clients affects investor decisions about the clients. The results of this study show that mandatory tenure reporting leads investors to make suboptimal investment decisions because they place undue weight on tenure information in their judgments relative to objectively relevant financial measures. More recently, she has been working on a study examining how social ties between audit engagement partners bias partners’ evaluations of clients’ financial statements and how this bias manifests differently when audit engagements face regulatory scrutiny. The study’s goal is to show that regulatory requirements for audit partners to review each other’s work may reduce rather than enhance audit quality.
Jonathan Leganza, John E. Walker Assistant Professor of Economics
Leganza’s research focuses on public, labor, and health economics, particularly how individuals respond to government policies. His primary research focuses on social security and retirement policies, including how changes in pension age affect labor market participation. He also studies how physicians respond to health policy. In a co-authored study recently published in the American economic journal Economic Policy, Leganza and his colleagues analyzed a Danish reform that raised the pension age and found that people who delayed retirement had higher earnings and retirement savings. Furthermore, their study showed that people who continued to contribute to employer-sponsored savings accounts accounted for the majority of the increase in retirement savings.
Li Hwa, Assistant Professor, School of Management
Li’s research interests include strategic IT decisions, including cybersecurity, digital platform ecosystems, and the impact of digital platforms on the trucking industry. Recently, his research focus has been on strategic decisions in cybersecurity investments. This area of research is particularly challenging because many companies do not have in-house direct experience of cybersecurity breaches to learn from, even though cybersecurity breaches are now more frequent. Furthermore, the effectiveness of cybersecurity investments is often indicated by the lack of breaches, which is difficult to measure. For the past decade, Li has worked on a long-term collaborative study of US hospitals, revealing that hospitals learn from peers in the same medical referral region as they implement cybersecurity systems. This effect is most pronounced in companies with stable IT leadership and strong inter-organizational collaboration.
To learn more about research in the Powers College of Business, visit our Research Highlights page.
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