Charlton College of Business at UMass Dartmouth

Observatory Open House The Moon & Saturn will be featured

Hirshfeld Dowd Observatory

Charlton College of Business celebrates Career Week. The Career Center kicks off its collaborative programming with a Handshake Launch Party. Stop by to activate and complete your Handshake Profile! Students who complete their profiles will be ready for job and internship success. Don't forget to bring your device! Have questions about career and/or internships? We can also inform you about the career resources we offer and help you make an appointment with the Career Center! Registration is encouraged but not required.

Claire T. Carney Library, Room 122, Grand Reading Room

Connect with Charlton College of Business alumni to gain career advice and discover how their experiences at CCB have shaped their current roles. Meet young CCB Alumni from Bristol County Savings Bank, Citizens, Ernst & Young, Fidelity, Roger Williams School of Law, Withum, and UMass Dartmouth! Contact: Charlton College of Business Dean's Office, CCB 112

Charlton College of Business, Room 149

Fall 2024 Pass/Fail deadline ends for the First 7-week session.

Online

The Department of Accounting & Finance announces the following research seminar. Speaker: Professor. Jian Zhou (University of Hawaii) Title: Do Auditors Matter to SPACs? Date: Friday, September 20, 2024 Time: 1:15-2:30 PM Location: via Zoom Meeting https://umassd.zoom.us/j/4387551509?pwd=bVB2QzdtRmFCdkk1WTVQSUxHMS9iQT09 Meeting ID: 438 755 1509 Abstract: The life of a Special Purpose Acquisition Company (SPAC) can be divided into two periods: SPAC period and deSPAC period. The SPAC period is the phase between the SPAC IPO and the completion of the business combination or the SPAC liquidation. deSPAC period starts on the first trading day as a merged company when there is a merger. In the SPAC period, two niche audit firms (Marcum and WithumSmith+Brown) dominated the IPO market instead of the Big Four. SPACs with general-purpose target firms, larger sizes, and more reputable underwriters tend to hire Big Four as their auditors. Auditor choice during the SPAC period does not affect the success of the merger but the timing of the merger. SPACs audited by the Big Four take a significantly shorter time to finish the merger. In the deSPAC period, the Big Four dominate the audit market. Firms with a larger size, higher leverage, higher current ratio, and higher inventories and receivables are more likely to hire Big 4 as their auditors. SPACs that are growing and have negative net incomes tend to change auditors during the deSPAC period. Specifically, larger SPACs with more cash tend to upgrade their auditors to the Big Four. SPACs with shorter-tenure auditors and more enormous risks tend to make lateral auditor changes. Big Four clients are less likely to receive modified opinions and internal control weaknesses. For additional information, please contact Prof. Hongkang Xu at hxu5@umassd.edu.

See description for location

Fall 2024 Course Withdrawal period (grade of a W) ends for the First 5-week session MLT-MLS Program classes.

Online