The Next Generation

This summer saw thesis proposals from three promising young scholars in the doctoral program in accounting at the Sauder School of Business. They cover a range of topics, from the precision or vagueness of auditing standards to the efficacy of international financial reporting standards in developing economies.

Serena Wu, entering her fifth year in our program, is studying the effect of corporate governance on the efficiency of executive compensation. Needless to say, both parts of her study, corporate governance and executive compensation, are of keen interest to many stakeholders.

Hers is a difficult study to execute because the benchmark for the optimal or ideal …