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SSRN eLibrary Statistics:

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Abstracts: 555,967
Full Text Papers: 458,429
Authors: 258,114
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To date: 77,241,424
Last 12 months: 9,674,097
Last 30 days: 653,526

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Total References: 9,006,948
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  Footnotes:
89,535
Total Footnotes: 9,138,109


SSRN eLibrary Search Results
JEL Code: M40
983,458 Total downloads
Showing Papers 1 - 50 of 3,036
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Incl. Electronic Paper Alvin R. Jennings: Managing Partner, Policy-Maker & Institute President
Martin Emanuel Persson , Vaughan S Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: July 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation
Journal of Accounting Research, 1973
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 21, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper For the Accounting Profession, Leadership Matters Regarding Ethical Climate Perceptions
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Jeffrey N. Barnes , David S. Christensen and Tyler F Stillman
Southern Utah University , Southern Utah University and Southern Utah University
Date Posted: July 18, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper What Do Forward and Backward-Looking Narratives Add to the Informativeness of Earnings Press Releases?
Samuel B. Bonsall IV , Zahn Bozanic and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 18, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Journal of Business Finance and Accounting, Forthcoming
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: July 16, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Goodwill Related Mandatory Disclosure and the Cost of Equity Capital
Francesco Mazzi , Paul André , Dionysia Dionysiou and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , ESSEC Business School - Accounting and Management Control Department , University of Stirling and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Insights on CFOs Perceptions About IAS 36 Reporting
Francesco Mazzi , Giovanni Liberatore and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Shareholder Empowerment and Board of Directors Effectiveness
George Drymiotes and Haijin Lin
Texas Christian University and University of Houston
Date Posted: July 07, 2014
Working Paper Series
13 downloads

Addressing Unobserved Endogeneity Bias in Accounting Studies: Control and Sensitivity Methods by Variable Type
Accounting and Business Research, early (online), 2014
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: July 06, 2014
Accepted Paper Series

Incl. Electronic Paper Factors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm
Wendy Beekes , David Otley and Valentine Ururuka
Lancaster University - Department of Accounting and Finance , Lancaster University and Lancaster University - Department of Accounting and Finance
Date Posted: July 05, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Paradigms of Business Administration and the Concepts of the Balanced Scorecard and the Strategy Map
J. Strikwerda
Universiteit van Amsterdam - Amsterdam Business School
Date Posted: July 04, 2014
Working Paper Series
12 downloads

Corporate Governance and Earnings Management in Malaysian Government Linked Companies: The Impact of GLCs’ Transformation Policy
Asian Review of Accounting, Vol. 20, No. 3, pp. 241-258, 2012, DOI: 10.1108/13217341211263283
Muslim Har Sani Mohamad , Hafiz Majdi Abdul Rashid and Fekri Ali Mohammed Shawtari
International Islamic University Malaysia , Independent and Independent
Date Posted: July 02, 2014
Accepted Paper Series

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Egypt
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: July 02, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper How Do Auditors Use Valuation Specialists When Auditing Fair Values?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 02, 2014
Working Paper Series
44 downloads

Incl. Electronic Paper Audit Materiality Disclosures and Credit Lending Decisions
Moritz Michel
Free University of Berlin (FUB)
Date Posted: June 30, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Governance, Tax and Folk Tales
Accounting, Organizations and Society, 39(2), 134-147, 2014
Kevin Morrell and Penelope Tuck
University of Warwick - Warwick Business School and University of Birmingham - The Birmingham Business School
Date Posted: June 30, 2014
Accepted Paper Series
8 downloads

The Role of Bank Monitoring in Borrowers' Discretionary Disclosure: Evidence from Covenant Violations
Journal of Accounting & Economics (JAE), Vol. 57, No. 2-3, 2014
Rahul Vashishtha
Duke University
Date Posted: June 28, 2014
Accepted Paper Series

Incl. Electronic Paper The Real Effects of Corporate Fraud: Evidence from Class Action Lawsuits
Accounting and Finance, Forthcoming
Qingbo Yuan and Yunyan Zhang
University of Melbourne and University of Melbourne
Date Posted: June 27, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Toward a Greater Understanding of Buy-Side Analysts
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: June 25, 2014
Working Paper Series
487 downloads

Incl. Electronic Paper Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps
Gauri Bhat , Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: June 24, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Targeting Subsidies Considering the Applied Models in Iran
International Journal of Business and Social Science, Vol. 3, No. 7, April 2012
Nasrollah Maghsoudi and Fateme Tohidy Ardahaey
Islamic Azad University - Islamshahr Branch and Islamic Azad University, Science and Research Branch
Date Posted: June 23, 2014
Last Revised: June 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Calculating the Added-Value of Iran's Economy by the Use of 'Input-Output Table' (The Year of 2001)
International Journal of Business and Social Science, Vol. 3, No. 8, Special Issue - April 2012
nasrollah maghsoudi and Fateme Tohidy Ardahaey
Science and Research Branch of Islamic Azad University and Islamic Azad University, Science and Research Branch
Date Posted: June 23, 2014
Last Revised: June 24, 2014
Accepted Paper Series
3 downloads

Auditor-Provided Non-Audit Services in Listed and Private Family Firms
Managerial Auditing Journal, Vol. 29 (2014), No. 5, pp. 427-454
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: June 22, 2014
Accepted Paper Series

Incl. Electronic Paper Real Effects of Frequent Financial Reporting
Arthur G. Kraft , Rahul Vashishtha and Mohan Venkatachalam
City University London - Cass Business School , Duke University and Duke University - Fuqua School of Business
Date Posted: June 20, 2014
Working Paper Series
70 downloads

Incl. Electronic Paper The Impact of Environmental Strengths and Concerns on the Accounting Performance of Firms in the Energy Sector
Forthcoming in the Energy Technology and Valuation Issues, Springer (2015)
Özgür Arslan-Ayaydin and James Thewissen
University of Illinois at Chicago - Department of Finance and KU Leuven - Faculty of Business and Economics (FBE)
Date Posted: June 16, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries
Aaron Saiewitz and Thomas Kida
University of Nevada, Las Vegas and University of Massachusetts at Amherst
Date Posted: June 14, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Do Transparent Disclosures About Activity in Judgmental Accounts Affect Earnings Quality?
Cory A. Cassell , Linda A. Myers and Timothy A. Seidel
University of Arkansas , University of Arkansas and Utah State University
Date Posted: June 14, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Non-Executive Employee Ownership and Corporate Risk
Accounting Review, Forthcoming
Francesco Bova , Kalin S. Kolev , Jacob K. Thomas and Frank Zhang
University of Toronto - Rotman School of Management , Yale School of Management , Yale School of Management and Yale School of Management
Date Posted: June 13, 2014
Last Revised: June 21, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper Does Auditor Tenure Impact the Effectiveness of Auditors’ Response to Fraud Risk?
Cory A. Cassell , James N. Myers , Linda A. Myers and Timothy A. Seidel
University of Arkansas , University of Arkansas , University of Arkansas and Utah State University
Date Posted: June 13, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper An Analysis of Auditors’ Risk Assessment and Client Acceptance Decisions in Family Firms
Gopal V. Krishnan and Marietta Peytcheva
American University and Lehigh University
Date Posted: June 09, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?
Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: June 07, 2014
Working Paper Series
40 downloads

Incl. Electronic Paper Audit Partner Tenure and Reported Internal Control Deficiencies: U.S. Evidence from the Not-for-Profit Sector
Brian C. Fitzgerald , Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group , University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: June 07, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Organizational Structure and Gray Markets
Marketing Science, Forthcoming, Rotman School of Management Working Paper No. 2446617
Romana L. Autrey , Francesco Bova and David Soberman
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: June 06, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper When Gray is Good: Gray Markets and Market-Creating Investments
Production and Operations Management, Forthcoming, Rotman School of Management Working Paper No. 2446608
Romana L. Autrey , Francesco Bova and David Soberman
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: June 06, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper CEO Narcissism and Corporate Tax Policies
Kari Joseph Olsen and James Stekelberg
University of Southern California - Marshall School of Business and University of Arizona - Department of Accounting
Date Posted: June 06, 2014
Working Paper Series
194 downloads

Incl. Electronic Paper Returns to Informational Advantages: The Case of Analysts' Forecast Revisions
Accounting Review, Vol. 57, No. 4, 1982
A. Rashad Abdel-Khalik and Bipin B. Ajinkya
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: June 05, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Expectations Data and the Predictive Value of Interim Reporting
Journal of Accounting Research, Vol. 16, No. 1, 1978
A. Rashad Abdel-Khalik and Jose Espejo
University of Illinois at Urbana-Champaign - Department of Accountancy and Duke University
Date Posted: June 05, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Entropy Law, Accounting Data, and Relevance to Decision-Making
Accounting Review, Vol. 47, No. 2, 1974
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: June 04, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Fair Value Accounting and Stewardship
Accounting Perspectives, Vol. 9, No. 4, 2009
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: June 04, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Industry-Level Earnings Management and IPO Pricing
Joseph Rakestraw , Raman Kumar and John J. Maher
Virginia Polytechnic Institute & State University - Pamplin College of Business , Virginia Polytechnic Institute & State University - Pamplin College of Business and Virginia Tech
Date Posted: June 04, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper The Effect of Alternative Accounting Measurement Bases on Financial Statement Users’ Resource Allocation Decisions and Assessments of Managers’ Stewardship
Spencer B. Anderson , Jason Brown , Leslie D. Hodder and Patrick E. Hopkins
Indiana University - Kelley School of Business - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: June 03, 2014
Working Paper Series
54 downloads

Incl. Electronic Paper Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads
Pepa Kraft and Wayne R. Landsman
New York University (NYU) - Leonard N. Stern School of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: June 02, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: May 31, 2014
Working Paper Series
7 downloads

How Could Board Diversity Influence Corporate Disclosure?
Corporate Board: Role, Duties & Composition, Volume 9, Issue 3, 2013
Nermeen F. Shehata
The American University in Cairo
Date Posted: May 29, 2014
Accepted Paper Series

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Case of Egypt
Corporate Ownership and Control, Vol.11, No. 2, 2014
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: May 29, 2014
Last Revised: June 14, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The State of Accounting in Egypt: A Case
Journal of Business Cases and Applications, Vol. 3
Khaled M. Dahawy , Nermeen F. Shehata and Tad D. Ransopher
The American University in Cairo , The American University in Cairo and Georgia State University
Date Posted: May 29, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Theories and Determinants of Voluntary Disclosure
Accounting and Finance Research (AFR), Vol. 3, No. 1
Nermeen F. Shehata
The American University in Cairo
Date Posted: May 29, 2014
Accepted Paper Series
38 downloads

Incl. Electronic Paper The Relationship between Firm Characteristics and Mandatory Disclosure Level: When Egyptian Accounting Standards Were First Adopted
Mustang Journal of Accounting and Finance, Vol. 5, No. 4, 2014
Nermeen F. Shehata , Khaled M. Dahawy and Tariq Hassaneen Ismail
The American University in Cairo , The American University in Cairo and Cairo University - Faculty of Commerce
Date Posted: May 29, 2014
Last Revised: May 30, 2014
Accepted Paper Series
17 downloads

Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments
Auditing: A Journal of Practice & Theory, Forthcoming
Martin Schmidt
ESCP Europe, Berlin
Date Posted: May 29, 2014
Last Revised: June 20, 2014
Accepted Paper Series

Incl. Electronic Paper Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia)
Wiwi Idawati
Magister Akuntansi STEI Indonesia
Date Posted: May 28, 2014
Working Paper Series
39 downloads


 

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