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
Have large financial companies secretly circumvented government regulations designed to safeguard vulnerable investors from bad decision-making? Continue Reading
As manufacturers rely more heavily on the use of suppliers today, how can they foster enough competition to keep their expenses low without alienating the companies they depend on? Continue Reading
When entrepreneur Peter J. Werth pledged more than $22 million to the University of Connecticut last winter, for the creation of the Werth Institute for Entrepreneurship & Innovation, a new chapter was written in UConn’s history.Continue Reading
There are many problems that business researchers can help solve, from improving the global supply chain to creating clean energy and livable cities. At the University of Connecticut School of Business, we are committed to cutting-edge research that has the potential to impact our world in new and exciting ways. Continue Reading
The Management Department at the University of Connecticut is one of the most productive among universities from across the country.Continue Reading
How Much of a Role Should Default Options Play in Equity Values?
A large collection of finance literature argues that equity securities are subject to potential misvaluation by investors, where the sources of misvaluation are attributed primarily to behavioral biases, such as overconfidence, conservatism and others. Continue Reading