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Full Text Papers: 505,121
Authors: 281,093
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SSRN eLibrary Search Results
JEL Code: M40
1,081,568 Total downloads
Showing Papers 1 - 50 of 3,273
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Incl. Electronic Paper Determinants of Goodwill Impairment: International Evidence
Martin Glaum , Wayne R. Landsman and Sven Wyrwa
WHU - Otto Beisheim School of Management , University of North Carolina Kenan-Flagler Business School and Justus-Liebig-Universität Giessen
Date Posted: May 22, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Garrison Lee Nuttall , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University - Marriott School , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 22, 2015
Working Paper Series
6 downloads

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
Journal of Accounting Research, Vol. 53, No. 2, 2015
Lian Fen Lee , Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management , Boston College - Carroll School of Management and Boston College - Carroll School of Management
Date Posted: May 22, 2015
Accepted Paper Series

Delayed Expected Loss Recognition and the Risk Profile of Banks
Journal of Accounting Research, Vol. 53, No. 3, 2015
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and The Stephen M. Ross School of Business at the University of Michigan
Date Posted: May 22, 2015
Accepted Paper Series

Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, Vol. 53, No. 3, 2015
Timothy B. Bell , Monika Causholli and W. Robert Knechel
KPMG International, LLP - Assurance & Advisory Services Center , University of Kentucky and University of Florida - Fisher School of Accounting
Date Posted: May 22, 2015
Accepted Paper Series

Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?
Journal of Accounting Research, Vol. 53, No. 1, 2015
Jonathan A. Milian
Florida International University (FIU)
Date Posted: May 22, 2015
Accepted Paper Series

Incl. Electronic Paper Audit Committee Members and Restatement-Related Litigation Risk
Chris E. Hogan , Jaime J. Schmidt and Anne Thompson
Michigan State University - Department of Accounting & Information Systems , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: May 20, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper To Be or Not to Be in the Sample? On the Consequences of Using Manipulation Checks in Experimental Accounting Research
Peter Kotzian , Thomas Stoeber , Florian Hoos and Prof. Dr. Barbara E. Weißenberger
University of Duesseldorf , University of Duesseldorf , HEC Paris (Groupe HEC) - Accounting and Management Control Department and Heinrich Heine University Duesseldorf
Date Posted: May 19, 2015
Last Revised: May 21, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Materiality of Accounting Errors: Evidence from SEC Comment Letters and Implications for Research Proxies
Andrew Acito , Jeffrey J. Burks and W. Bruce Johnson
Michigan State University , University of Notre Dame and University of Iowa - Department of Accounting
Date Posted: May 15, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper IFRS 9 Provision Analytics
Vivien Brunel
Société Générale
Date Posted: May 14, 2015
Working Paper Series
51 downloads

Incl. Electronic Paper Standard Setting for Accountants and the Role of the Public Interest Oversight Board
ECGI - Law Working Paper No. 291/2015
Eddy Wymeersch
Ghent University - Financial Law Institute
Date Posted: May 13, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Budgeting in Times of Economic Crisis
HEC Paris Research Paper Forthcoming
Sebastian D. Becker , Matthias D. Mahlendorf , Utz Schäffer and Mario Thaten
HEC Paris (Groupe HEC) - Accounting and Management Control Department , Frankfurt School of Finance & Management gemeinnützige GmbH , WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Date Posted: May 12, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Accounting Standards for Islamic Financial Institutions in United Kingdom and Indonesia
Ahmed Sameer El Khatib
Pontifícia Universidade Católica de São Paulo (PUCSP)
Date Posted: May 11, 2015
Last Revised: May 12, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities
Erica Harris , Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden , College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Date Posted: May 10, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Guardians of the Galaxy: Public Accounting and the Public Interest.
Wm. Dennis Huber
Capella University
Date Posted: May 08, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Measuring the Impact of Faculty Research: A Case Study
Steve Albrecht , T. Jeffrey Wilks and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice
Robert H. Smith School Research Paper No. RHS 2602742
Robert Libby , Kristina M. Rennekamp and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Date Posted: May 05, 2015
Last Revised: May 20, 2015
Working Paper Series
101 downloads

Incl. Electronic Paper Econometric Identification of Causal Effects: A Graphical Approach with a Case Study
Indian School of Business Research Paper Series
Sanjay Kallapur
Indian School of Business
Date Posted: May 02, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions
Journal of Taxation, Vol. 122, No. 2, p. 74 (2015)
Timothy M. Todd
Liberty University School of Law
Date Posted: May 02, 2015
Last Revised: May 19, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets
Marcio Andre Veras Machado , Marcelo Alvaro da Silva Macedo and Márcia Reis Machado
Federal University of Paraiba (UFPB) , Universidade Federal do Rio de Janeiro (UFRJ) and Federal University of Paraiba (UFPB)
Date Posted: May 02, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper The Essential Role of Accounting Earnings in Return-Maximizing CEO Compensation Contracts
Gurupdesh S. Pandher and Jagdish Pathak
University of Windsor, Odette School of Business and University of Windsor - Odette School of Business
Date Posted: May 01, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper Is There a CEO Honeymoon Period?
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: May 01, 2015
Working Paper Series
25 downloads

Incl. Electronic Paper Cost Stickiness and Cost Inertia: A Two-Driver Model of Asymmetric Cost Behavior
Mark C. Anderson , Joo Hyung Lee and Raj Mashruwala
Haskayne School of Business , University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business
Date Posted: April 27, 2015
Working Paper Series
56 downloads

Incl. Electronic Paper On the Hegemony of Accounting Research: A Survey of Accounting Research seen from a Global Perspective
Wm. Dennis Huber
Capella University
Date Posted: April 27, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Day 30: The Tacit Quarterly Information Event in the Banking Industry
Brad A Badertscher , Jeffrey J. Burks and Peter D. Easton
University of Notre Dame , University of Notre Dame and University of Notre Dame - Department of Accountancy
Date Posted: April 25, 2015
Last Revised: May 15, 2015
Working Paper Series
76 downloads

Bond Yield Spreads and Board of Director Characteristics: The Role of Cross-Acceleration
Anne Beatty and Anthony Meder
Ohio State University (OSU) - Department of Accounting & Management Information Systems and State University of New York at Binghamton - School of Management
Date Posted: April 23, 2015
Working Paper Series

Incl. Electronic Paper The Paradoxical Impact of Corporate Inversions on US Tax Revenue
Rita Nevada Gunn and Thomas Z. Lys
Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 21, 2015
Last Revised: May 22, 2015
Working Paper Series
127 downloads

Incl. Electronic Paper Modelling Metadata in Central Banks
David M. Bholat
Bank of England
Date Posted: April 20, 2015
Working Paper Series
2 downloads

The Audit Mandatory Rotation Rule: The State of the Art
Journal of Financial Perspectives, Forthcoming
Mara Cameran , Giulia Negri and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

Incl. Electronic Paper Examining the Link between Outsourcing and Performance: The Leverage Effect of the Interactive Use of Management Accounting and Control Systems
Forthcoming in Spanish Journal of Finance and Accounting
Jacobo Gomez-Conde
Universidad Autonoma de Madrid
Date Posted: April 18, 2015
Accepted Paper Series
35 downloads

Incl. Electronic Paper Examining Key Determinants of International Financial Reporting Standards (IFRS) Adoption in Vietnam: An Institutional Perspective
PhD thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, Swinburne University of Technology, 2014
Duc Hong Thi Phan
RMIT University Vietnam
Date Posted: April 17, 2015
Accepted Paper Series
25 downloads

Incl. Electronic Paper The Relationship between Sustainability Performance and Sustainability Disclosure Quality – Hard Numbers Beat Smooth Talk
University of Zurich, Institute of Business Administration, UZH Business Working Paper No. 355
Katrin Hummel and Christian Schlick
University of Zurich and University of Zurich - Department of Business Administration
Date Posted: April 17, 2015
Working Paper Series
92 downloads

Incl. Electronic Paper Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO
Greg Clinch , Wei Li and Yunyan Zhang
University of Melbourne - Department of Accounting , University of Melbourne and University of Melbourne
Date Posted: April 17, 2015
Working Paper Series
72 downloads

Incl. Electronic Paper Looking Through the Fraud Triangle: A Review and Call for New Directions
Clinton Free
UNSW School of Business
Date Posted: April 07, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Do Accounting Errors Breed Fraud?
Kelley School of Business Research Paper No. 15-29
Vivian W. Fang , Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Department of Accounting , Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
117 downloads

Incl. Electronic Paper Say-on-Pay Votes: The Role of the Media
European Accounting Review, Forthcoming
Reggy Hooghiemstra , Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business , VU University Amsterdam and University of Amsterdam
Date Posted: April 04, 2015
Accepted Paper Series
38 downloads

Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting , Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 03, 2015
Last Revised: May 21, 2015
Accepted Paper Series

Incl. Electronic Paper Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
Gilberto R. Loureiro and Alvaro G. Taboada
University of Minho - School of Economics and Management and University of Tennessee
Date Posted: April 01, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Customer Concentration, Corporate Social Responsibility and Idiosyncratic Risk
Ahsan Habib , Mostafa Monzur Hasan and Md. Borhan Uddin Bhuiyan
Massey University , Curtin University and Massey University
Date Posted: March 30, 2015
Last Revised: April 22, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Expanding Financial Education and Planning Opportunities Through Service-Learning
Financial Services Review, 18(3), 157-175, 2009
Lance Palmer , Joseph W. Goetz and Swarn Chatterjee
University of Georgia , University of Georgia and University of Georgia
Date Posted: March 29, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Impact of IFRS Adoption on Financial Statements of Select Indian Companies
Osmania Journal of International Business Studies, Vol. X, No. 1, January-June 2015
Achalapathi Venkat Kamarajugadda and P. Bhanu Sireesha
Osmania University (OU) and Freelance Researcher
Date Posted: March 28, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper Commentary on Prospects for Global Financial Reporting
Stanford University Graduate School of Business Research Paper No. 15-22
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: March 25, 2015
Working Paper Series
194 downloads

Incl. Electronic Paper CFO Narcissism and Financial Reporting Quality
Robert H. Smith School Research Paper No. RHS 2581157
Charles (Chad) Ham , Mark H. Lang , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of North Carolina at Chapel Hill , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina - Kenan-Flagler Business School
Date Posted: March 21, 2015
Last Revised: April 14, 2015
Working Paper Series
288 downloads

Incl. Electronic Paper Mapping Management Accounting 2002–2012
Florian Herschung , Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control , Frankfurt School of Finance & Management gemeinnützige GmbH and WHU - Otto Beisheim School of Management
Date Posted: March 19, 2015
Working Paper Series
190 downloads

Incl. Electronic Paper The Resolution of Audit-Detected Misstatements
Martin Schmidt
ESCP Europe, Berlin
Date Posted: March 19, 2015
Working Paper Series
67 downloads

Incl. Electronic Paper Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Date Posted: March 18, 2015
Working Paper Series
87 downloads

Incl. Electronic Paper Shariah Governance Practices in Malaysian Islamic Financial Institutions
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 17, 2015
Working Paper Series
110 downloads

Disclosure Timing and Real Earnings Management
2015 American Accounting Association, Mid-Atlantic Conference
Dina F. El-Mahdy
Morgan State University
Date Posted: March 16, 2015
Working Paper Series

Incl. Electronic Paper Shariah Committee Independence: An Insider's View
INCEIF Quarterly Research Bulletin, Volume 6
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 16, 2015
Last Revised: April 16, 2015
Accepted Paper Series
29 downloads


 

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