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Auditing, Litigation & Tax eJournal, Archives of Vols. 1-5, 2009-13
1,601,221 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Tax Morale and Compliance: Review of Evidence and Case Studies for Europe
World Bank Policy Research Working Paper No. 5922
Benno Torgler
Queensland University of Technology
Date Posted: April 20, 2016
Working Paper Series
274 downloads

Incl. Fee Electronic Paper Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures
Accounting & Finance, Vol. 56, Issue 1, pp. 165-203, 2016
Stephen Higgins , David H. Lont and Tom Scott
University of Otago , University of Otago - Department of Accountancy and Finance and University of Auckland
Date Posted: March 03, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper A Cross‐Cultural Examination of Auditors' Willingness to Relocate in Public Accounting: Evidence from Hong Kong and the United States
International Journal of Auditing, Vol. 20, Issue 1, pp. 17-41, 2016
Philip Law , Desmond Yuen and Adrian C. H. Lei
University of Macau , University of Macau and University of Macau, Faculty of Business Administration
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis
International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Feng Chen , Kevin C. K. Lam , Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management , The Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper International Collaboration in Auditing Research: A Note
International Journal of Auditing, Vol. 20, Issue 1, pp. 66-71, 2016
Andreas Andrikopoulos , Michalis Bekiaris , Christina Vadasi and Stella Zounta
University of the Aegean - Department of Business Administration , University of the Aegean , University of the Aegean and University of the Aegean
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency
International Journal of Auditing, Vol. 20, Issue 1, pp. 1-16, 2016
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Construction of a Whistle‐Blowing Protocol for Audit Organisations: A Four‐Stage Participatory Approach
International Journal of Auditing, Vol. 20, Issue 1, pp. 72-86, 2016
Philmore Alleyne , Roszaini Haniffa and Mohammad Hudaib
The University of the West Indies , University of Bradford - School of Management and Bradford University School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience
International Journal of Auditing, Vol. 20, Issue 1, pp. 87-100, 2016
Fakhroddin MohammadRezaei , Norman Mohd-Saleh , Romlah Jaffar and Mohamat Sabri Hassan
Kharazmi (Tarbiat Moallem) University , Universiti Kebangsaan Malaysia - Graduate School of Business , National University of Malaysia and Universiti Kebangsaan Malaysia - School of Accounting
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
International Journal of Auditing, Vol. 20, Issue 1, pp. 42-51, 2016
Tobias Svanström
University of Umea
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism
Accounting & Finance, Vol. 55, Issue 4, pp. 1015-1040, 2015
Sarah Kim and Ken Trotman
University of New South Wales (UNSW) - School of Accounting and UNSW Australia Business School, School of Accounting
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Study on Internal Auditor Perceptions of the Function Ability to Add Value
International Journal of Auditing, Vol. 19, Issue 3, pp. 182-194, 2015
Giuseppe D'Onza , Georges M. Selim , Rob Melville and Marco Allegrini
University of Pisa , City University London - Sir John Cass Business School , City University London - Sir John Cass Business School and University of Pisa
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditing Interactive Complexity: Challenges for the Internal Audit Profession
International Journal of Auditing, Vol. 19, Issue 3, pp. 195-205, 2015
Arno Nuijten , Mark van Twist and Martijn van der Steen
Erasmus University Rotterdam (EUR) , Erasmus University Rotterdam - Dept. of Public Administration and Netherlands School of Public Administration (NSOB)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning
International Journal of Auditing, Vol. 19, Issue 3, pp. 307-317, 2015
Kishore Singh and Peter J. Best
Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Impressions that Arouse an Auditor's Suspicion of Lying in an Interview
International Journal of Auditing, Vol. 19, Issue 3, pp. 295-306, 2015
Chih‐Chen Lee and Robert B. Welker
Northern Illinois University and Southern Illinois University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’
International Journal of Auditing, Vol. 19, Issue 3, pp. 166-181, 2015
Florian Hoos , Natalia Kochetova-Kozloski and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department , Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing, Vol. 19, Issue 3, pp. 267-281, 2015
Robin Litjens , Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy , Nyenrode Business University and Nyenrode Business University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
International Journal of Auditing, Vol. 19, Issue 3, pp. 218-237, 2015
Leif Atle Beisland , Roy Mersland and R. Øystein Strøm
University of Agder , University of Agder and Oslo and Akershus University College
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies
International Journal of Auditing, Vol. 19, Issue 3, pp. 148-165, 2015
Tatiana Mazza and Stefano Azzali
University of Parma - Dipartimento di Economia and University of Parma - Dipartimento di Economia
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology
International Journal of Auditing, Vol. 19, Issue 3, pp. 252-266, 2015
Heba Abou‐El‐Sood , Amr Kotb and Amir Allam
Cairo University , Prince Sultan University and Cairo University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper How Do Auditor Fees Affect Accruals Quality? Additional Evidence
International Journal of Auditing, Vol. 19, Issue 3, pp. 238-251, 2015
Vivek Mande and Myungsoo Son
California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Principles‐Based Versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5
International Journal of Auditing, Vol. 19, Issue 3, pp. 282-294, 2015
Fang Yun Sin , Robyn Moroney and Maria Strydom
PricewaterhouseCoopers , Monash University and Monash University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
International Journal of Auditing, Vol. 19, Issue 3, pp. 134-147, 2015
Mazlina Mat Zain , Mahbub Zaman and Zul Mohamed
Multimedia University (MMU) - Faculty of Management , Queensland University of Technology and Universiti Tun Abdul Razak (UNIRAZAK)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Value for Money and Audit Practice in the UK Public Sector
International Journal of Auditing, Vol. 19, Issue 3, pp. 206-217, 2015
Yousef Ali Alwardat , Abdelhafid Benamraoui and Alison Rieple
King Abdulaziz University , University of Westminster and University of Westminster
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Examination of the Relation between Market Structure and the Profitability of Audit Engagements
Accounting & Finance, Vol. 55, Issue 3, pp. 749-781, 2015
Will Ciconte , W. Robert Knechel and Caren Schelleman
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida - Fisher School of Accounting and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Reputation Under Different Negligence Regimes
Abacus, Vol. 51, Issue 3, pp. 356-378, 2015
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of Tax Haven Utilization: Evidence from Australian Firms
Accounting & Finance, Vol. 55, Issue 2, pp. 545-574, 2015
Grantley Taylor , Grant A. Richardson and Ross Taplin
Curtin University of Technology - School of Accounting , University of Adelaide - Business School and Curtin University of Technology - School of Accounting
Date Posted: June 10, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Accounting Conservatism
International Journal of Auditing, Vol. 19, Issue 2, pp. 88-102, 2015
Nigar Sultana
Curtin University of Technology - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 2, pp. 72-87, 2015
Nigar Sultana , Harjinder Singh and J‐L. W. Mitchell Van der Zahn
Curtin University of Technology - School of Accounting , Curtin University of Technology - School of Accounting and Curtin University of Technology - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐Specialists
International Journal of Auditing, Vol. 19, Issue 2, pp. 57-71, 2015
Steven F. Cahan , Jayne M. Godfrey , Jane Hamilton and Debra C. Jeter
University of Auckland Business School , Australian National University , La Trobe University and Vanderbilt University - Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Incentive Factors for the (Non‐)Disclosure of Material Weakness in Internal Control Over Financial Reporting: Evidence from J‐SOX Mandated Audits
International Journal of Auditing, Vol. 19, Issue 2, pp. 103-116, 2015
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE)
International Journal of Auditing, Vol. 19, Issue 2, pp. 117-130, 2015
Dr. Sawsan Saadi Halbouni
University of Sharjah
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Are Imputation Credits Capitalised into Stock Prices?
Accounting & Finance, Vol. 55, Issue 1, pp. 241-277, 2015
Kai‐Wei (Shaun) Siau , Stephen Sault and Geoff Warren
Hong Leong Investment Bank , Australian National University (ANU) and Australian National University (ANU) - School of Finance & Applied Statistics
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines
Abacus, Vol. 51, Issue 1, pp. 1-36, 2015
Lisa Evans , Rachel F. Baskerville and Katariina Nara
University of Stirling - Department of Accounting and Finance , Victoria University of Wellington - School of Accounting and Commercial Law and The Online Froissart Project School of Modern Languages and Linguistics
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Dividend Substitution Hypothesis: Australian Evidence
Abacus, Vol. 51, Issue 1, pp. 37-62, 2015
Christine A. Brown and John C. Handley
University of Melbourne - Department of Finance
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditor-Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model
International Journal of Auditing, Vol. 19, Issue 1, pp. 15-36, 2015
Vivien A. Beattie , Stella Fearnley and Tony Hines
Lancaster University - Management School , Portsmouth Business School and University of Portsmouth
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Incentive‐Based Compensation on Internal Auditors' Perceptions of Objectivity
International Journal of Auditing, Vol. 19, Issue 1, pp. 37-52, 2015
Hasni Mohd Hanafi @ Omar and Jenny Stewart
Multimedia University (MMU) and Griffith University - Griffith Business School
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The New Chinese Accounting Standards and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 1, pp. 1-14, 2015
Ahsan Habib
Massey University - School of Accountancy
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper How Do Auditors Perceive CEO'S Risk‐Taking Incentives?
Accounting & Finance, Vol. 54, Issue 4, pp. 1157-1181, 2014
Neil Fargher and Liwei Jiang
Australian National University (ANU) and Macquarie University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Organisational and Professional Commitment of Early Career Accountants: Do Mentoring and Organisational Ethical Climate Matter?
Accounting & Finance, Vol. 54, Issue 4, pp. 1231-1261, 2014
Lisa McManus and Nava Subramaniam
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate
International Journal of Auditing, Vol. 18, Issue 3, pp. 172-192, 2014
Allen D. Blay , Matthew Notbohm , Caren Schelleman and Adrian Valencia
Florida State University , University of North Dakota , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Organizational Learning: The Role of Third Party Auditors in Building Compliance and Enforcement Capability
International Journal of Auditing, Vol. 18, Issue 3, pp. 213-222, 2014
Christopher Walker
University of New South Wales (UNSW)
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rotation of Auditing Firms and Political Costs: Evidence from Spanish Listed Companies
International Journal of Auditing, Vol. 18, Issue 3, pp. 223-232, 2014
Isabel Garcia-Sanchez , Isabel Gallego‐Álvarez , Luis Rodríguez‐Domínguez , Beatriz Cuadrado‐Ballesteros and Raquel García‐Rubio
University of Salamanca , University of Salamanca , University of Salamanca , University of Salamanca and University of Salamanca
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Skills, Knowledge, and Attitudes Important for Present‐Day Auditors
International Journal of Auditing, Vol. 18, Issue 3, pp. 193-205, 2014
Harshini Pushpika Siriwardane , Billy Kin Hoi Hu and Kin-Yew Low
Nanyang Technological University (NTU) , Nanyang Technological University (NTU) and Nanyang Technological University - Nayang Business School
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sox and the Transition from Apartheid to Democracy: South African Auditing Developments Through the Lens of Modernity Theory
International Journal of Auditing, Vol. 18, Issue 3, pp. 206-212, 2014
Warren Maroun , David Coldwell and Milton Segal
University of the Witwatersrand , University of the Witwatersrand and University of the Witwatersrand
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Arguments in Favour of Tax Neutral Cost Allocation
Abacus, Vol. 50, Issue 3, pp. 296-313, 2014
Niklas Lampenius and Tobias Buerkle
University of Hohenheim and Steuerberater Peter Buerkle (tax and business consulting)
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Risk Preference and Investing in R&D
Abacus, Vol. 50, Issue 3, pp. 245-278, 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry
International Journal of Auditing, Vol. 18, Issue 2, pp. 155-169, 2014
Mara Cameran and Pietro Perotti
Bocconi University - Department of Accounting and University of Bath - School of Management
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange
International Journal of Auditing, Vol. 18, Issue 2, pp. 139-154, 2014
Hichem Khlif and Khaled Samaha
University of Monastir and American University in Cairo
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff
International Journal of Auditing, Vol. 18, Issue 2, pp. 126-138, 2014
Rainer Lenz , Gerrit Sarens and Kenneth Edgar D'Silva
Louvain School of Management (UCL) , Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Improving the Efficiency and Effectiveness of Risk‐Based Internal Audit Engagements
International Journal of Auditing, Vol. 18, Issue 2, pp. 115-125, 2014
Philna Coetzee and Dave Lubbe
University of Pretoria and University of the Free State
Date Posted: June 12, 2014
Accepted Paper Series


 

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