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International audience seeks expertise of SBA professors

Friday, August 27, 2010
International audience seeks expertise of SBA professors

Papers by two SBA professors recently have been among the top ten downloaded papers on the Social Science Research Network (SSRN.) The Internet network serves as an international clearinghouse for social science research.


Sherman Folland, professor of economics, received notification that his paper "Does 'Community Social Capital' Contribute to Population Health?" was listed on SSRN's Top Ten download list for Population, Health & Economic Development eJournal, with more than 112 downloads.


Seeking to extend the body of research published in social scientist Robert Putnam’s 2000 best-selling book Bowling Alone, by testing the social capital and health hypothesis to an expanded set of rigorous tests to determine the strength of the association of social capital and health. (For more about Folland's work see Spring 2008 OU Magazine article here.)

Mohinder Parkash, professor of accounting and chair, Accounting and Finance, and Rajeev Singhal, associate professor, finance, were notified their paper "Earnings Quality and Perceived Auditor Independence: Irrelevance of Nonaudit Services Time Period", was listed on SSRN's Top Ten download list for Auditing, Litigation & Tax eJournal, with more than 76 downloads.

The paper addresses how the substantial growth in consulting services provided by auditors may influence investors' perception of auditor independence. The results of the study suggest impairment of auditor independence by the provisions of non-audit services based on research in audit and non-audit fees.