Naomi Soderstrom

The impact of country institutional factors on firm disclosure: Cybersecurity disclosures in Chinese cross-listed firms

Thomas Barry, Jonathan Jona, Naomi Soderstrom

Journal article  |  2022  |  JOURNAL OF ACCOUNTING AND PUBLIC POLICY

This paper explores differences in qualitative disclosures between Chinese firms that cross-list in the US and their US domestic c..

Career Concerns, Contract Choice, and “Unpaid” Executives

Hui Chen, Wei Luo, Naomi Soderstrom

Journal article  |  2022  |  Journal of Management Accounting Research

We examine a unique setting of publicly listed Chinese state-owned enterprises (SOEs), where some top executives are paid by gover..

Task Force on Climate-related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series

Wai Fong Chua, Ramana James, Adrian King, Eric Lee, Naomi Soderstrom

Journal article  |  2022  |  AUSTRALIAN ACCOUNTING REVIEW

The article provides an overview of recent developments and the regulatory position on sustainability reporting in Australia. It s..

Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?

Margaret Abernethy, Kevin Chin, Sujay Nair, Naomi Soderstrom

Journal article  |  2022  |  EUROPEAN ACCOUNTING REVIEW

Recent advancements in 1 technology have resulted in more sophisticated employee monitoring systems. We study the impact of a tech..

Professional financial statement users' perceived value of carbon accounting disclosures and decision context

Paul Coram, Brad Potter, Naomi Soderstrom

Journal article  |  2022  |  MEDITARI ACCOUNTANCY RESEARCH

Purpose: This study aims to investigate how professional financial statement users use carbon accounting information in their deci..

Reporting Bias and Monitoring in Clean Development Mechanism Projects

Hui Chen, Peter Letmathe, Naomi Soderstrom

Journal article  |  2021  |  Contemporary Accounting Research

The Clean Development Mechanism (CDM) is a flexible carbon market mechanism managed by the United Nations. The program grants trad..

Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not-for-profit Sectors

Warren McGregor, Brad Potter, Naomi Soderstrom, Kevin Stevenson

Journal article  |  2021  |  AUSTRALIAN ACCOUNTING REVIEW

We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We ..

Restatement of CSR Reports: Frequency, Magnitude, and Determinants*

Matthew Pinnuck, Ajanee Ranasinghe, Naomi Soderstrom, Joey Zhou

Journal article  |  2021  |  CONTEMPORARY ACCOUNTING RESEARCH

We provide the first direct analysis of the magnitude of unreliable quantitative information disclosed in corporate social respons..

Heaping of Executive Compensation

Bjorn N Jorgensen, Paige H Patrick, Naomi S Soderstrom

Journal article  |  2020  |  Journal of Management Accounting Research

We investigate whether compensation grants are subject to "heaping", the tendency of less informed individuals to provide round va..

Air pollution and analyst information production

Chao Kevin Li, Jin-hui Luo, Naomi S Soderstrom

Journal article  |  2020  |  Journal of Corporate Finance

Recent studies investigate the impact of air pollution on labor productivity. We extend this literature by showing that air pollut..