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Date Posted: November 13, 2009
Last Revised: November 14, 2009
Working Paper Series

Review of the Russian Professional Valuation (Анализ российской профессиональной оценки: ее история, институты и состояние методологических дебатов) (Russian)
Andrey Igorevich Artemenkov
The Russian Society of Appraisers and State University of Management
Date Posted: November 8, 2009
Last Revised: November 8, 2009
Working Paper Series
4 downloads

Performance Outcomes in Empirical Management Accounting Research: Recent Developments and Implications for Future Research
International Journal of Productivity and Performance Management, Forthcoming
Lili-Anne Kihn
University of Tampere - School of Economics and Business Administration
Date Posted: November 3, 2009
Last Revised: November 5, 2009
Accepted Paper Series

The Role of Control System in Increasing Corporate Social Performance: The Use Of Levers of Control
Issues in Social and Environmental Accounting, Vol. 2, No. 1, pp. 131-144, June 2008
Hasan Fauzi and Azhar Abdul Rahman
Sebelas Maret University and Universiti Utara Malaysia
Date Posted: October 22, 2009
Last Revised: October 22, 2009
Accepted Paper Series
23 downloads

Preventive and Detective Automated Application Controls: An Experimental Examination of Control Effectiveness and Costs
Margaret H. Christ , Scott A Emett , Scott L. Summers and David A. Wood
University of Georgia , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 17, 2009
Last Revised: October 25, 2009
Working Paper Series
38 downloads

Perceived Usefulness of Corporate Disclosure Through the Web: An Empirical Study
The IUP Journal of Accounting Research & Audit Practices, Vol. 8, Nos. 3/4, pp. 61-77, July/October 2009
Subhash Chander and Manjinder Singh Saini
Guru Nanak Dev University and affiliation not provided to SSRN
Date Posted: October 16, 2009
Last Revised: November 3, 2009
Accepted Paper Series

Leadership and Control System Design
Margaret A. Abernethy , Jan Bouwens and Laurence van Lent
University of Melbourne - Department of Accounting and Business Information Systems , Tilburg University - Center and Faculty of Economics and Business Administration and Tilburg University - Department of Accounting
Date Posted: September 23, 2009
Last Revised: September 23, 2009
Working Paper Series
77 downloads

Algorithm of Arithmetical Operations with Fuzzy Numerical Data
Viktor Bocharnikov and Sergey Sveshnikov
affiliation not provided to SSRN and Consulting Group INEX-FT
Date Posted: September 18, 2009
Last Revised: September 18, 2009
Working Paper Series
10 downloads

Contextual Algorithm for Decision of Fuzzy Estimation Problems with Network-Like Structure of Criteria on the Basis of Fuzzy Measures Sugeno
Sergey Sveshnikov and Viktor Bocharnikov
Consulting Group INEX-FT and affiliation not provided to SSRN
Date Posted: September 18, 2009
Last Revised: September 18, 2009
Working Paper Series
9 downloads

Internal Control and Management Guidance
Journal of Accounting and Economics, Forthcoming
Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Utah
Date Posted: September 11, 2009
Last Revised: September 20, 2009
Accepted Paper Series

(Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize
Marko Järvenpää and Aapo Ilmari Länsiluoto
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 2, 2009
Last Revised: October 21, 2009
Working Paper Series
29 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

Artificial Intelligence Systems Applied to Accounting, Auditing and Finance
Artur Wuerges and Jose Alonso Borba
Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC) - Accounting Department
Date Posted: August 26, 2009
Last Revised: September 5, 2009
Working Paper Series
65 downloads

The Benefits of Internal Control Monitoring Technology: Evidence from the Internal Control Assurance Process
Adi Masli , Gary F. Peters , Vernon J. Richardson and Juan Manuel Sanchez
University of Arkansas - Sam M. Walton College of Business , University of Arkansas at Fayetteville - Center for Business and Economic Research , University of Arkansas at Fayetteville and University of Arkansas at Fayetteville - Department of Accounting
Date Posted: August 15, 2009
Last Revised: August 19, 2009
Working Paper Series
91 downloads

The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees
International Journal of Accounting and Information Management, Vol. 17, No. 1, pp. 106-119
Joseph Canada , Randy Kuhn and Steve G. Sutton and
University of Central Florida (UCF) - Dixon School of Accounting , University of Louisville , University of Melbourne and University of Central Florida - College of Business Administration
Date Posted: August 13, 2009
Last Revised: August 26, 2009
Accepted Paper Series

Using Automated Equilibrium Correction Modelling in Analytic Review
Managerial Auditing Journal, Vol. 21, No. 2, 2006
Teruyo Omura and Roger J. Willett
Griffith University and University of Otago
Date Posted: August 1, 2009
Last Revised: August 1, 2009
Accepted Paper Series

Computerised Measurement of Corporate Disclosure
Michael Grüning
European University Viadrina Frankfurt (Oder)
Date Posted: July 30, 2009
Last Revised: November 3, 2009
Working Paper Series
142 downloads

Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting
Jap Efendi , Murphy Smith and Jeffrey Wong
University of Texas at Arlington , Texas A&M University and University of Nevada, Reno
Date Posted: July 30, 2009
Last Revised: July 30, 2009
Working Paper Series
107 downloads

The Design and Use of Management Control Systems: An Extended Framework for Analysis
Management Accounting Research, Forthcoming
Aldonio Ferreira and David Otley
Monash University - Department of Accounting and Finance and Lancaster University
Date Posted: July 27, 2009
Last Revised: September 1, 2009
Accepted Paper Series

In Praise of Mark to Management: The Need for Three-Dimensional Accounting
James Angel
Georgetown University - Department of Finance
Date Posted: July 19, 2009
Last Revised: October 1, 2009
Working Paper Series
133 downloads

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