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JEL Code: M41
4,277,471 Total downloads
Showing Papers 1 - 50 of 9,387
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Managerial Ownership and Financial Analysts’ Information Environment
Sam Han ,
Justin Y. Jin
,
Tony Kang
and
Gerald J. Lobo
Korea University Business School
,
McMaster University - DeGroote School of Business
,
Oklahoma State University - School of Accounting
and
University of Houston - C.T. Bauer College of Business
Date Posted: May 20, 2013
Working Paper Series
4 downloads
On the Interplay between Environmental Reporting and Management Accounting Change
Management Accounting Research, Forthcoming
Lies Bouten and
Sophie Hoozée
Iéseg School of Management
and
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: May 18, 2013
Accepted Paper Series
The Fundamental Problem of Accounting
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 46, Issue 2, pp. 634-655, 2013,
Robert D. Cairns
McGill University - Department of Economics
Date Posted: May 18, 2013
Accepted Paper Series
The Relative Effect of Performance Measures on Managerial Time Orientation: Empirical Evidence from Sales Managers in the Oil and Gas
Andson Braga Aguiar
,
Paulo Natal Pinheiro
and
Jose Carlos Tiomatsu Oyadomari Sr.
University of Sao Paulo (USP)
,
University Mackenzie Rio
and
Mackenzie Presbyterian University
Date Posted: May 16, 2013
Working Paper Series
1 downloads
An Analysis of the Auditors’ Liability to Third Parties in Australia
Common Law World Review, Vol. 37, No. 1, pp. 9-24, 2008
Vylan Nguyen
and
Pelma Jacinth Rajapakse
SANH NGUYEN & ASSOCIATES
and
Griffith University - Griffith Business School
Date Posted: May 14, 2013
Accepted Paper Series
2 downloads
Expectations Management
Tsahi Versano and
Brett Trueman
Yale University School of Management
and
University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: May 14, 2013
Working Paper Series
8 downloads
The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components
European Accounting Review, Forthcoming
Audrey Hsu
,
John O'Hanlon and
Ken V. Peasnell
National Taiwan University
,
Lancaster University - Department of Accounting and Finance
and
Lancaster University - Department of Accounting and Finance
Date Posted: May 14, 2013
Accepted Paper Series
Corporate Reporting on the Internet by Irish Companies
Irish Accounting Review 7(1): 37-68, 1999
Niamh M. Brennan
and
Denis Hourigan
University College Dublin (UCD) - Quinn School of Business
and
Independent
Date Posted: May 12, 2013
Accepted Paper Series
2 downloads
Corruption, Political Institutions, and Accounting Environment: A Cross-Country Study
International Journal of Accounting Symposium, May 2013
Nurul Houqe and
Reza Monem
Victoria University of Wellington - Victoria Business School
and
Griffith University - Griffith Business School
Date Posted: May 12, 2013
Working Paper Series
6 downloads
Financial Statement Fraud: Incidents, Methods and Motives
Australian Accounting Review, 17(2)(42)(July 2007): 49-61
Niamh M. Brennan
and
Mary McGrath
University College Dublin (UCD) - Quinn School of Business
and
Independent
Date Posted: May 12, 2013
Accepted Paper Series
12 downloads
'All in the Family': Earnings Management Through Non-Listed Subsidiaries
Massimiliano Bonacchi ,
Fabrizio Cipollini and
Paul Zarowin
University of Naples "Parthenope"
,
Universita di Firenze, Dipartimento di Statistica
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: May 08, 2013
Working Paper Series
43 downloads
Unfunded Public Pension Liabilities and Local Citizen Oversight
Kevin T. Rich
and
Jean X. Zhang
Marquette University - Department of Accounting
and
Virginia Commonwealth University
Date Posted: May 06, 2013
Working Paper Series
11 downloads
Dividend Payouts and Information Shocks
Luzi Hail ,
Ahmed Tahoun
and
Clare Wang
University of Pennsylvania - The Wharton School
,
London Business School
and
Northwestern University - Kellogg School of Management
Date Posted: May 06, 2013
Working Paper Series
69 downloads
The Effects of Corporation/Country Characteristics and the Level of Corporate Governance on Corporate Risk Disclosure: The Case of the Gulf Cooperative Council (GCC) Countries
Abed Al-Nasser Abdallah
and
Mostafa Kamal Hassan
American University of Sharjah
and
Independent
Date Posted: May 05, 2013
Working Paper Series
Corporate Investment and Changes in CEO Stock Option Grants
Vasiliki E. Athanasakou
,
Daniel Ferreira
and
Lisa Goh
London School of Economics & Political Science (LSE) - Department of Accounting
,
London School of Economics & Political Science (LSE) - Department of Finance
and
London School of Economics & Political Science (LSE) - Department of Accounting
Date Posted: May 04, 2013
Working Paper Series
32 downloads
Disclosure and Firm Separation: A Text-Based Examination
Christopher Ball
,
Gerard Hoberg
and
Vojislav Maksimovic
Meta Heuristica, LLC
,
University of Maryland - Department of Finance
and
University of Maryland - Robert H. Smith School of Business
Date Posted: May 04, 2013
Last Revised: May 05, 2013
Working Paper Series
11 downloads
GAAP, GFS and AASB 1049: Perceptions of Public Sector Stakeholders
Accounting & Finance, Vol. 53, Issue 2, pp. 471-496, 2013
Ralph Kober ,
Janet Lee and
Juliana Ng
Monash University
,
Australian National University (ANU)
and
Australian National University - School of Business & Information Systems
Date Posted: May 04, 2013
Accepted Paper Series
Is Forecast Disaggregation Always Beneficial?
Lei Dong
,
Bernard Wong-On-Wing
and
Gladie Lui
Washington State University
,
Washington State University
and
Independent
Date Posted: May 04, 2013
Working Paper Series
The Relation between Earnings Management and Pro Forma Reporting
Ervin L. Black Sr. ,
Theodore E. Christensen ,
T. Taylor Joo
and
Roy Schmardebeck
Brigham Young University - Marriott School of Management
,
Brigham Young University - Marriott School of Management
,
University of Arkansas - Department of Accounting
and
University of Arkansas
Date Posted: May 03, 2013
Working Paper Series
51 downloads
The Choice between Audit and Consulting Services in the Post-SOX Environment
Ronen Gal-Or
Northeastern University - Accounting Area
Date Posted: May 03, 2013
Working Paper Series
20 downloads
The Influence of the Audit Committee on Auditor Provided Tax Planning Services
Dan S. Dhaliwal ,
Ronen Gal-Or
,
Vic Naiker
and
Divesh Sharma
University of Arizona - Department of Accounting
,
Northeastern University - Accounting Area
,
Monash University - Department of Accounting and Finance
and
Florida International University
Date Posted: May 03, 2013
Working Paper Series
36 downloads
Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations
Journal of International Accounting Research, Volume 12 (1): 55-76, 2013
Maria T. Caban-Garcia and
Haihong He
University of South Florida, St. Petersburg
and
University of Connecticut - School of Business
Date Posted: May 03, 2013
Last Revised: May 09, 2013
Accepted Paper Series
Performance Gains via Synergies Between Learning-by-Doing and Dynamic Self-Selection: An Experimental Analysis
John A. Brozovsky and
Jie Luo
Virginia Polytechnic Institute & State University - Pamplin College of Business
and
Concord University - Division of Business
Date Posted: May 02, 2013
Working Paper Series
Valuation Implications of Accounting Conservatism
Jae B. Kim
,
Alexander Nekrasov ,
Pervin K. Shroff and
Andreas Simon
Singapore Management University
,
University of California, Irvine - Paul Merage School of Business
,
University of Minnesota - Twin Cities - Carlson School of Management
and
Pepperdine University - Graziadio School of Business and Management
Date Posted: May 02, 2013
Working Paper Series
65 downloads
Family Ownership and CEO Turnovers
Contemporary Accounting Research, Forthcoming
Xia Chen ,
Qiang Cheng and
Zhonglan Dai
Singapore Management University
,
Singapore Management University
and
University of Texas at Dallas - School of Management
Date Posted: May 02, 2013
Last Revised: May 07, 2013
Accepted Paper Series
28 downloads
Exploring Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality
Patrick J. Hurley
and
Brian W. Mayhew
University of Wisconsin - Madison - Department of Accounting and Information Systems
and
University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: May 02, 2013
Working Paper Series
37 downloads
CEO Implicit Motives: Their Impact on Firm Investment and Firm Performance
Kevin J. Veenstra
McMaster University - DeGroote School of Business
Date Posted: May 01, 2013
Working Paper Series
22 downloads
Accountants’ Reports on Profit Forecasts: Regulation and Practice
Managerial Auditing Journal, 15(9): 447-458 (2000)
Niamh M. Brennan
and
Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business
and
University of Sydney
Date Posted: May 01, 2013
Accepted Paper Series
2 downloads
Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids
Journal of Business Finance & Accounting, 26(7/8): 883-917 (1999)
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
1 downloads
An Empirical Examination of Forecast Disclosure by Bidding Companies
Accounting and Business Research, 30(3): 175-194 (2000)
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
2 downloads
Accounting Expertise in Litigation and Dispute Resolution
Journal of Forensic Accounting, VI(2): 13-35
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
4 downloads
Accounting in Crisis: A Story of Auditing, Accounting, Corporate Governance and Market Failures
Irish Banking Review, Summer, pp. 2-17 (2003)
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
11 downloads
The Impact of Materiality: Accounting's Best Kept Secret
Asian Academy of Management Journal of Accounting and Finance, 1: 1-31 (2005)
Niamh M. Brennan
and
Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business
and
University of Sydney
Date Posted: May 01, 2013
Accepted Paper Series
3 downloads
Corporate Governance, Accountability and Mechanisms of Accountability: An Overview
Accounting, Auditing and Accountability, Vol. 21, No. 7, 2008
Niamh M. Brennan
and
Jill F. Solomon
University College Dublin (UCD) - Quinn School of Business
and
University of Wales System - Cardiff University
Date Posted: May 01, 2013
Accepted Paper Series
10 downloads
Rhetoric, Argument and Impression Management in Hostile Takeover Defence Documents
British Accounting Review, Vol. 42, No. 4, 2010
Niamh M. Brennan
,
Caroline Daly
and
Claire Harrington
University College Dublin (UCD) - Quinn School of Business
,
Deloitte (Ireland)
and
Deloitte (Ireland)
Date Posted: May 01, 2013
Accepted Paper Series
4 downloads
An Exploration of the Relationship between Language Choice in CEO Letters to Shareholders and Corporate Reputation
Accounting Forum, 36(3): 166-177, 2012
Russell Craig and
Niamh M. Brennan
Australian National University (ANU) - School of Business and Information Management
and
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
12 downloads
Executive Hubris: The Case of a Bank CEO
Accounting, Auditing and Accountability, Vol. 26, No. 2, 2013
Niamh M. Brennan
and
John P. Conroy
University College Dublin (UCD) - Quinn School of Business
and
Independent
Date Posted: May 01, 2013
Accepted Paper Series
25 downloads
Reporting Intellectual Capital in Annual Reports: Evidence from Ireland
Accounting, Auditing and Accountability, Vol. 14, No. 4, 2001
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
8 downloads
A Comparative Analysis of Required Financial Disclosures in US, UK and International Accounting Standards
Asia Pacific Journal of Accounting, 6(2): 229-253 (1999)
Niamh M. Brennan
and
Claire Marston
University College Dublin (UCD) - Quinn School of Business
and
Heriot-Watt University
Date Posted: May 01, 2013
Accepted Paper Series
8 downloads
Product Space Location as a Competitive Strategy in the Small-Firm Audit Market
Kenneth L. Bills
,
Nathaniel M. Stephens and
Marleen Willekens
Colorado State University
,
Utah State University - Jon M. Huntsman School of Business
and
Katholieke Universiteit Leuven (KUL)
Date Posted: April 30, 2013
Working Paper Series
32 downloads
How Do Individual Investors React to Earnings Announcements? Evidence from Google Insights
Tawei Wang
and
Roger Debreceny
University of Hawaii at Manoa - School of Accountancy
and
University of Hawaii at Manoa - Shidler College of Business
Date Posted: April 30, 2013
Working Paper Series
Managing Earnings with Intercorporate Investments
Journal of Business Finance and Accounting Vol. 33, 2006, pp. 671-695
Øyvind Bøhren and
Jørgen Haug
Norwegian Business School (BI) - Department of Financial Economics
and
Norwegian School of Economics
Date Posted: April 30, 2013
Accepted Paper Series
12 downloads
Compliance with Flexible Accounting Standards
International Journal of Accounting, Vol. 39, 2004
Øyvind Bøhren ,
Jørgen Haug and
Dag Michalsen
Norwegian Business School (BI) - Department of Financial Economics
,
Norwegian School of Economics
and
BI Norwegian Business School
Date Posted: April 30, 2013
Accepted Paper Series
10 downloads
Auditors Consideration of Corporate Governance
Australian Journal of Basic and Applied Sciences, 5(12): p.p. 1622-1628.
Masood Fooladi
Islamic Azad University, Mobarakeh Branch
Date Posted: April 30, 2013
Accepted Paper Series
8 downloads
Board Characteristics and Firm Performance
Journal of Modern Accounting and Auditing, Vol. 8, No. 5, 688-694
Masood Fooladi
Islamic Azad University, Mobarakeh Branch
Date Posted: April 30, 2013
Accepted Paper Series
23 downloads
Revisiting the Effects of Industry Expertise on Audit Pricing
John Goodwin and
Donghui Wu
Sabanci University
and
The Chinese University of Hong Kong
Date Posted: April 29, 2013
Working Paper Series
19 downloads
Voluntary Disclosure of Profit Forecasts: Factors Influencing Information Disclosed During UK Takeover Bids
in Rechnungswesen als Instrument für Führungsentscheidungen (Accounting as an Instrument for Management’s Decisions), Hans Peter Möller and Franz Schmidt (eds), Schäffer-Poeschel Verlag, Stuttgart. ISBN 3-7910-1250-9, pp. 447-475, 2013,
Niamh M. Brennan
and
Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business
and
University of Sydney
Date Posted: April 28, 2013
Accepted Paper Series
10 downloads
Rhetoric and Argument in Financial Reporting: Disclosures in Profit Forecasts and Takeover Documents
ACCA Occasional Research Paper No. 31, Certified Accountants Educational Trust, London, ISBN 1-85908-317-X, 2000
Niamh M. Brennan
and
Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business
and
University of Sydney
Date Posted: April 28, 2013
Accepted Paper Series
3 downloads
Disclosure of Profit Forecasts during Takeovers: Evidence from Directors and Advisors
Institute of Chartered Accountants of Scotland, Edinburgh, 1998, ISBN 1-871250-63-3, x 106 pp.
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: April 28, 2013
Accepted Paper Series
3 downloads
Classification Shifting Using the 'Corporate/Other' Segment
Accounting Horizons, Forthcoming
Bradley E. Lail
,
Wayne B. Thomas and
Glyn J. Winterbotham
Baylor University
,
University of Oklahoma, Michael F. Price College of Business
and
Winthrop University
Date Posted: April 28, 2013
Accepted Paper Series
34 downloads
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