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Date Posted: November 16, 2009
Last Revised: November 24, 2009
Working Paper Series
5 downloads

Implications of Regulatory Prescriptions & Audit Standards on the Evolution of Forensic Accounting in the Audit Process
James A. DiGabriele
Montclair State University
Date Posted: November 16, 2009
Last Revised: November 16, 2009
Working Paper Series
12 downloads

The Multiple Faces of Corruption: Typology, Forms and Levels
José G. Vargas-Hernández
University Center for Economic and Managerial Sciences, University of Guadalajara
Date Posted: November 15, 2009
Last Revised: November 15, 2009
Working Paper Series
15 downloads

Business Valuation, DLOM and Daubert
Robert Comment
Johns Hopkins University - Carey Business School
Date Posted: November 12, 2009
Last Revised: November 12, 2009
Working Paper Series
17 downloads

Protecting Directors and Officers from Liability Arising from Aggressive Earnings Management
CIRANO - Scientific Publications 2009s-35
M. Martin Boyer and Hanon Amandine
HEC Montreal - Department of Finance and Procter and Gamble
Date Posted: November 12, 2009
Last Revised: November 12, 2009
Working Paper Series
14 downloads

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management
Journal of Business Finance & Accounting, Vol. 36, Nos. 9-10, pp. 1087-1116, November/December 2009
Salma Ibrahim
Morgan State University - Department of Accounting and Finance
Date Posted: November 11, 2009
Last Revised: November 13, 2009
Accepted Paper Series

History of Methodology in the Professional Valuation of Capital
Andrey Igorevich Artemenkov
The Russian Society of Appraisers and State University of Management
Date Posted: November 9, 2009
Last Revised: November 9, 2009
Working Paper Series
15 downloads

Large Shareholders and the Pressure to Manage Earnings
Katherine Guthrie and Jan Sokolowsky
College of William and Mary - Mason School of Business and University of Michigan
Date Posted: October 14, 2009
Last Revised: October 14, 2009
Working Paper Series
104 downloads

Accounting Discretion of Banks During a Financial Crisis
IMF Working Paper No. 09/207
Luc Laeven and Harry Huizinga
International Monetary Fund (IMF) and CentER, European Banking Center (EBC), Tilburg University
Date Posted: October 13, 2009
Last Revised: October 22, 2009
Working Paper Series
107 downloads

The Strategic Interaction Between Committing and Detecting Fraudulent Misreporting
Paris December 2009 Finance International Meeting AFFI - EUROFIDAI
Buhui Qiu and Steve L. Slezak
Rotterdam School of Management Erasmus University and University of Cincinnati - Department of Finance - Real Estate
Date Posted: October 8, 2009
Last Revised: October 22, 2009
Working Paper Series
23 downloads

Finding Bernie Madoff: Predicting Fraud by Investment Managers
Stephen G. Dimmock and William Christopher Gerken
Michigan State University - Department of Finance and Auburn University - Department of Finance
Date Posted: September 11, 2009
Last Revised: September 20, 2009
Working Paper Series
171 downloads

Accounting/Finance Lessons of Enron: A Case Study
H. Bierman, ACCOUNTING/FINANCE LESSONS OF ENRON: A CASE STUDY, World Scientific, 2008, Johnson School Research Paper Series No. #41-09
Harold Bierman
Cornell University - Johnson Graduate School of Management
Date Posted: September 9, 2009
Last Revised: October 26, 2009
Accepted Paper Series
67 downloads

Accounting Irregularity, Resolution of Shareholder Litigation and CEO Turnover*
Nana Y. Amoah
Old Dominion University
Date Posted: September 6, 2009
Last Revised: September 13, 2009
Working Paper Series
29 downloads

Internal Corporate Governance, CEO Turnover, and Earnings Management
Sonali Hazarika , Jonathan M. Karpoff and Rajarishi Nahata
Baruch College, CUNY , University of Washington - Michael G. Foster School of Business and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: September 6, 2009
Last Revised: September 6, 2009
Working Paper Series
79 downloads

Beware of the Beta Flip! Pitfalls in DCF-Valuations of Temporarily and Sustainably Distressed Companies and How to Avoid Them
Matthias Meitner
Allianz AG
Date Posted: September 4, 2009
Last Revised: September 4, 2009
Working Paper Series
54 downloads

Corporate Fraud: An Analysis of Malaysian Securities Commission Enforcement Release*
Norhayati Alias
Lincoln University
Date Posted: September 3, 2009
Last Revised: November 3, 2009
Working Paper Series
25 downloads

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions
Accounting Review, Forthcoming
Jacqueline S. Hammersley , E. Michael Bamber and Tina Carpenter
University of Georgia - J.M. Tull School of Accounting , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: September 3, 2009
Last Revised: September 13, 2009
Accepted Paper Series

Real Earnings Management and Subsequent Operating Performance*
Denise Leggett , Linda M. Parsons and Austin L. Reitenga
University of Alabama , University of Alabama-Culverhouse School of Accountancy and University of Alabama
Date Posted: September 2, 2009
Last Revised: September 2, 2009
Working Paper Series
132 downloads

Bankruptcy Classification of Firms Investigated by the US Securities and Exchange Commission: An Evolutionary Ensemble Computing Model Approach
Sergio Davalos , Fei Leng , Ehsan H. Feroz and Zhiyan Cao
affiliation not provided to SSRN , University of Washington, Tacoma , University of Washington - Tacoma-Milgard School of Business and University of Washington - Tacoma
Date Posted: August 31, 2009
Last Revised: September 1, 2009
Working Paper Series
34 downloads

Estimating JP Morgan Chase’s Profits from the Madoff Deposits
Linus Wilson
University of Louisiana at Lafayette
Date Posted: August 25, 2009
Last Revised: September 6, 2009
Working Paper Series
142 downloads

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