Insights From

Shane Dikolli

The Secrets of CEO Performance and Integrity Hidden in Accounting Data

Professor Shane Dikolli has used analytical modeling and empirical analysis to evaluate CEOs for much of his career, and he and the Batten Institute’s Sean Carr discuss why the insights hidden in plain sight within accounting disclosures have important implications for business managers at every level.

Account Ability and Accountability: Leadership Changes and Financial Controls

A new leader can turn around a failing organization — or drive it further into the ground. Strategy, leadership and success are intertwined phenomena, and accounting controls can make all the difference. This Case in Point examines a new pastor in a low-income community, confident he could turn around a small church — and the following controversy.

Quantifying the Quality of Integrity: CEOs, Auditors and Outcomes

The value of a culture of integrity: Using linguistic analysis of public communications, researchers studied which CEOs are likely to mislead investors and fail to follow through on promises. The CEO behavioral integrity index provides systematic evidence of the consequences of low integrity — here’s what it means for auditors and the bottom line.

The CEO-CFO Relationship and Executive Compensation

It’s not uncommon for incoming CEOs to hire new senior staff when they join companies. But when they hire new CFOs, might those CFOs be pressured to manage earnings in a way that benefits the CEOs’ pay? New research examines these C-suite relationships and what they might mean for the long-term health of a company.