Alexander Kogan

Publications with PhD Students and Alumni:

Cong Y. Kogan A. and Vasarhelyi M. "The Association between Firms' Nature and Financial Statement Presentation Formats: On the Comparability of Income Statement Formats" Working Paper, Towson, 2005.

A.Kogan. M.Alles. M.Vasarhelyi. J.Wu. Continuity Equations in Continuous Assurance. Presented at AAA annual meeting. Orlando, 2004.

Early Summer Research Projects of Current PhD Students:

Name: Udi Hoitash
Project Title: Detecting Patterns in Board of Directors across Companies Using Network Analysis

Date: Summer 2005

Abstract:

This paper describes the use of network analysis for detecting patterns among board of director members of different companies. The use of network analysis provides a platform for empirical testing of theories that could not be tested using conventional methodologies, or could be tested but needed manually coding of the data. We offer six different models that use network modeling and analysis to test different theories. We also provide some preliminary results of running those models. More specifically using network analysis we challenge the traditional definition of an independent outside board member by offering supplemental indicators to the level of the independence of the board. Those indicators measure the level of "familiarity" between senior executives and a board member and level of familiarity and connection between "independent" board members. We can also test four more theories.  The theory of social cohesion specifies that board members are a close elite group which nominates one another. The theory of collusion stipulates that interlocks using board members between competitors provide a means of restricting competition. According to resource dependency theory, interlocks using board members is due to dependence on other companies for resources and cooperation. Bank control theory applies the same logic used by resource dependency theory, except that capital is a key resource that all firms must have.

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Dissertations Supervised:

Name: Chan, David
Graduation Date: 2012/May
Thesis Title: The Relationship between an Independent Audit and Financial Reporting Quality: Evidence from Small Private Commercial Banks