As part of their professional responsibilities, external auditors must assess a cornerstone assumption of financial accounting: namely, whether there is substantial doubt that the company, whose financials they are examining, will continue to operate as a ‘going concern’ (GC). If they conclude that such doubt exists, they must disclose this in their audit opinion. Continue Reading
A Message from the Associate Dean of Research
Spring has arrived in Connecticut and, with it a renewed sense of excitement, growth and accomplishment both in our classrooms and through our research commitment. I would like to share with you some of our recent milestones. Continue Reading
School Honors Faculty Whose Accomplishments Shine Brightly; Professor Golec Awarded ‘Research Excellence’ Honor
Finance professor Joe Golec, a scholar who keeps a running list of at least 100 potential research topics at all times, was awarded the School of Business’ top honor this spring, its Award for Research Excellence.
Meanwhile accounting professors Yanhua “Sunny’’ Yang and Michael Willenborg earned the School of Business’ Best Paper award for a highly regarded research paper about IPO prices. One of the reasons she chose to work at UConn, Yang said, was the value the University places on research distinction. Continue Reading
What is the Role of Financial Information in IPO Pricing?
When pricing is being discussed for IPOs, are underwriters overlooking important financial information that could more accurately reflect the value of a start-up’s publicly offered stock?Continue Reading