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SSRN eLibrary Search Results
Auditing, Litigation & Tax eJournal, Archives of Vols. 1-5, 2009-13
1,374,743 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 4,309
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Incl. Fee Electronic Paper Association between Big 4 Auditor Choice and Cost of Equity Capital for Multiple‐Segment Firms
Accounting & Finance, Vol. 54, Issue 1, pp. 135-163, 2014
Jong-Hag Choi and Woo-Jong Lee
Seoul National University - College of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Performance: Ownership vs. Independence – Did SOX Get it Wrong?
Accounting & Finance, Vol. 54, Issue 1, pp. 83-112, 2014
Brian J. Bolton
Portland State University - School of Business Administration
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Additional Evidence on the Relationship between an Internal Audit Function and External Audit Fees in Australia
International Journal of Auditing, Vol. 18, Issue 1, pp. 27-39, 2014
Harjinder Singh , David R. Woodliff , Nigar Sultana and Rick Newby
Curtin University , University of Western Australia , Curtin University and University of Western Australia - Department of Accounting and Finance
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Effort and Pricing Differences Among the Large Audit Firms: Evidence from a Public Sector Setting
International Journal of Auditing, Vol. 18, Issue 1, pp. 90-100, 2014
Michael E. Bradbury and Nives Botica Redmayne
Massey University and Massey University
Date Posted: February 18, 2014
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Audit Fees and Auditor Independence: The Case of ISO 14001 Certification
International Journal of Auditing, Vol. 18, Issue 1, pp. 14-26, 2014
Kouakou Dogui , Olivier Boiral and Iñaki Heras‐Saizarbitoria
Laval University , Laval University and Universidad del País Vasco
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Inside Debt and Audit Fees
International Journal of Auditing, Vol. 18, Issue 1, pp. 2-13, 2014
Fang Sun , Fengyun Wu and Sherry F. Li
CUNY Hunter College , Widener University and Rider University
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany
International Journal of Auditing, Vol. 18, Issue 1, pp. 40-56, 2014
Patrick Krauß and Benedikt Quosigk
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management and University of Texas at San Antonio
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Modeling Linear Trends in Audit Fees
International Journal of Auditing, Vol. 18, Issue 1, pp. 68-75, 2014
Daniel C. Coster , Drew Dahl and Richard L. Jenson
Utah State University , Utah State University - Department of Business Administration and Utah State University
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand
International Journal of Auditing, Vol. 18, Issue 1, pp. 76-89, 2014
Vineeta D. Sharma and Chunli Kuang
Kennesaw State University and Independent
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market
International Journal of Auditing, Vol. 18, Issue 1, pp. 57-67, 2014
Andrew Ferguson and Tom Scott
University of Technology, Sydney - Discipline of Accounting and University of Auckland
Date Posted: February 18, 2014
Accepted Paper Series

Incl. Electronic Paper Corporate Governance and Internal Audit in the Modern ‘Downsized’ Enterprise: The Case of Greece
Andreas G. Koutoupis
European University Cyprus
Date Posted: January 22, 2014
Working Paper Series
38 downloads

Incl. Electronic Paper The Challenge of Measuring Audit Quality: Some Evidence
Marius Gros and Daniel Worret
Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: December 11, 2013
Last Revised: February 03, 2014
Working Paper Series
143 downloads

Incl. Electronic Paper Who Did the Audit? Investor Perceptions and Disclosures of Other Audit Participants in PCAOB Filings
Carol Callaway Dee , Ayalew Lulseged and Tianming (Tim) Zhang
University of Colorado Denver , University of North Carolina (UNC) at Greensboro and Florida State University - Department of Accounting
Date Posted: December 07, 2013
Working Paper Series
71 downloads

Incl. Electronic Paper The Effects of Corporate versus Owners’ Tax Minimization on Earnings Management When Incentives Compete: Evidence from Private Finnish Firms
Jussi Karjalainen
University of Eastern Finland - Department of Business
Date Posted: December 07, 2013
Last Revised: April 09, 2014
Working Paper Series
68 downloads

Incl. Electronic Paper Does Corporate Tax Avoidance Impair Earnings Informativeness?
Adrian David Kubata , Gerrit M. Lietz and Christoph Watrin
University of Muenster , University of Muenster and University of Muenster
Date Posted: December 06, 2013
Working Paper Series
91 downloads

Incl. Electronic Paper Determinants and Consequences of Corporate Tax Avoidance
Gerrit M. Lietz
University of Muenster
Date Posted: December 06, 2013
Working Paper Series
147 downloads

Incl. Electronic Paper In-Work Benefits for Married Couples: An Ex-Ante Evaluation of EITC and WTC Policies in Italy
Government of the Italian Republic (Italy), Ministry of Economy and Finance, Department of the Treasury Working Paper No. 12
Giuseppe De Luca , Claudio Rossetti and Daniela Vuri
University of Palermo , LUISS Guido Carli University and University of Rome Tor Vergata
Date Posted: December 04, 2013
Accepted Paper Series
6 downloads

Incl. Electronic Paper Do Corporate Tax Cuts Increase Investments?
FAccT Center Working Paper Nr. 14/2013
Laura Brandstetter and Martin Jacob
Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Date Posted: December 03, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks
European Banking Center Discussion Paper No. 2013-013, CentER Discussion Paper Series No. 2013-067
Di Gong and Jenny Ligthart
Tilburg University and Tilburg University - Center for Economic Research (CentER)
Date Posted: November 30, 2013
Working Paper Series
26 downloads

Auditor Independence Revisited: The Effects of SOX on Auditor Independence
Suggestions for Academic Research, International Journal of Disclosure and Governance, Vol. 5(2): 112-125, 2008
Asokan Anandarajan , Gary Kleinman and Dan Palmon
New Jersey Institute of Technology , Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Characteristics of Failed U.S. Commercial Banks: An Exploratory Study
Accounting & Finance, Vol. 53, Issue 4, pp. 1149-1174, 2013
Fatima Alali and Silvia Romero
California State University, Fullerton and Monclair State University
Date Posted: November 28, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Independent Audit Committee Members’ Board Tenure and Audit Fees
Accounting & Finance, Vol. 53, Issue 4, pp. 1129-1147, 2013
Anthony Moung Yin Chan , Guoping Liu and Jerry Y. Sun
Ryerson University - Ted Rogers School of Management , Ryerson University - Ted Rogers School of Business Management and University of Windsor - Odette School of Business
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China’
Accounting & Finance, Vol. 53, Issue 4, pp. 1053-1059, 2013
Chen Chen
The University of Auckland Business School
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Strategic Pricing by Big 4 Audit Firms in Private Client Segments
Accounting & Finance, Vol. 53, Issue 4, pp. 961-994, 2013
Wouter Dutillieux , Donald J. Stokes and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FBE) , Monash University and Katholieke Universiteit Leuven (KUL)
Date Posted: November 28, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China
Accounting & Finance, Vol. 53, Issue 4, pp. 1029-1051, 2013
K. Hung Chan , Phyllis L.L. Mo and Amy Zhou
Lingnan University , Lingnan University and PricewaterhouseCoopers
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Strategic Pricing by Big 4 Audit Firms in Private Client Segments’
Accounting & Finance, Vol. 53, Issue 4, pp. 995-999, 2013
Elizabeth Carson
University of New South Wales
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?’
Accounting & Finance, Vol. 53, Issue 4, pp. 1021-1028, 2013
Lisa Koonce
University of Texas
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?
Accounting & Finance, Vol. 53, Issue 4, pp. 1001-1019, 2013
Anna M. Rose , Jacob M. Rose and Carolyn Strand Norman
Southern Illinois University at Carbondale - Accountancy , Victoria University of Wellington - School of Accounting and Commercial Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: November 28, 2013
Accepted Paper Series

The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case
Kleinman, G. and A. Anandarajan (2011) Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education, Vol. 29, No. 1 (2011): 37-49
Asokan Anandarajan and Gary Kleinman
New Jersey Institute of Technology and Montclair State University
Date Posted: November 27, 2013
Accepted Paper Series

Incl. Electronic Paper El Intercambio De Información Sobre Las Rentas Del Ahorro Desde Una Perspectiva Global Y Su Adaptación Al Convenio Para Evitar La Doble Imposición Entre Los Estados Unidos Y España (The New Double Tax Convention Signed between Spain and the US and the Interchange of Information (FATCA))
Revista Impuestos, Ed. Wolters Kluwer, Número 11, Noviembre 2013,
Patricia Lampreave
Universidad Complutense de Madrid, Law School - C.U.N.E.F.
Date Posted: November 27, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Time Delay and Support for Taxation
Silvia Tiezzi and Erte Xiao
University of Siena - Department of Economics and Carnegie Mellon University - Department of Social and Decision Sciences
Date Posted: November 26, 2013
Last Revised: January 19, 2014
Working Paper Series
47 downloads

Is NAS a Suitable Proxy for Auditor Independence in the Post-SOX Period?
Research in Accounting Regulations, Vol. 2, No. 2, 2012
Gary Kleinman , Asokan Anandarajan and Dan Palmon
Montclair State University , New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 26, 2013
Accepted Paper Series

Inattentional Blindness and Its Relevance to Teaching Forensic Accounting and Auditing
Kleinman, G. and A. Anandarajan (2011) Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education, Vol. 29, No. 1 (2011): 37-49
Gary Kleinman and Asokan Anandarajan
Montclair State University and New Jersey Institute of Technology
Date Posted: November 26, 2013
Accepted Paper Series

Who's to Judge? Understanding Issues of Auditor Independence Vis à Vis Judicial Independence
Kleinman, G., A. Anandarajan and D. Palmon. (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. Accounting, Economics and Law: A Convivium, Vol. 2(1) [ONLINE]. DOI: 10.1515/2152-2820.1042.,
Gary Kleinman , Asokan Anandarajan and Dan Palmon
Montclair State University , New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 26, 2013
Accepted Paper Series

Audit Quality: Cross-National Comparison of Regulatory Regimes
Journal of Accounting, Auditing and Finance, Forthcoming
Gary Kleinman , Beixin Betsy Lin and Dan Palmon
Montclair State University , Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 26, 2013
Accepted Paper Series

The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes
Kleinman, G., D. Palmon and K. Yoon. The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes. Group Decisions and Negotiations. (2013, Forthcoming)
Gary Kleinman , Dan Palmon and Kyungee Yoon
Montclair State University , Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Date Posted: November 26, 2013
Accepted Paper Series

Incl. Electronic Paper How Serious is Tax Evasion?: An Empirical Legal Answer
Indonesian Journal of International and Comparative Law 1(1): 218-259 (2014, Forthcoming)
Robert W. McGee , Wendy Gelman and Thomas J. Tarangelo
Fayetteville State University , Florida International University and Florida International University (FIU) - School of Accounting
Date Posted: November 26, 2013
Accepted Paper Series
77 downloads

Incl. Electronic Paper Understanding Audit Quality: Insights from Audit Partners and Investors
Brant E. Christensen , Steven M. Glover , Thomas C. Omer and Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting , Brigham Young University , University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Date Posted: November 24, 2013
Last Revised: April 15, 2014
Working Paper Series
199 downloads

Caution: The Big Four Hunting the Top Four
Mehdi Farhadi
University of Reading - Henley Business School
Date Posted: November 24, 2013
Last Revised: January 01, 2014
Working Paper Series

Auditing and Crisis Management: The 2010 Melbourne Storm Salary Cap Scandal
Accounting, Organizations and Society, Vol. 37, No. 3, pp. 131-154, 2012
Paul Andon and Clinton Free
University of New South Wales (UNSW) - School of Accounting and Queen's University - School of Business
Date Posted: November 23, 2013
Accepted Paper Series

Incl. Electronic Paper Serving Two Masters: The Effects of Reporting Line and Management Training Ground on Internal Auditors’ Judgments
Florian Hoos , William F. Messier Jr. , Jason L. Smith and Paulette Tandy
HEC Paris (Groupe HEC) - Accounting and Management Control Department , University of Nevada, Las Vegas - Department of Accounting , University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: November 22, 2013
Working Paper Series
74 downloads

Incl. Electronic Paper The Influence of Mindsets on Professional Skepticism in Auditors
Jason Rasso
Georgia State University
Date Posted: November 21, 2013
Working Paper Series
94 downloads

Incl. Electronic Paper Japanese Stock Market Reaction to the Announcements of News Affecting Auditors’ Reputation: The Case of Olympus Fraud
Frendy Frendy and Dan Hu
Nagoya University - Graduate School of Economics and Nagoya University
Date Posted: November 20, 2013
Last Revised: December 17, 2013
Working Paper Series
42 downloads

Incl. Electronic Paper Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand
Motu Working Paper 13-14
Richard Fabling , Norman Gemmell , Richard Kneller and Lynda Sanderson
Motu Economic and Public Policy Research Trust , Victoria University of Wellington - Victoria Business School , University of Nottingham and New Zealand Treasury
Date Posted: November 19, 2013
Working Paper Series
10 downloads

Dysfunctional Auditing Behaviour: Empirical Evidence on Auditors' Behaviour in Macau
Desmond C.Y. Yuen, Philip K.F. Law, Chan Lyu, Jie Qi Guan (2013) "Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau". International Journal of Accounting and Information Management
Chun Yip Yuen , Philip Law , Chan Lyu and Jenny Guan
University of Macau - Faculty of Business Administration , University of Macau , University of Macau and University of Macau
Date Posted: November 19, 2013
Accepted Paper Series

Incl. Electronic Paper Do Firms have Tax-Influenced Capital Structure Targets? Evidence from Taken Over Companies that Became Subsidiaries
Pascal Stock
University of Mannheim - Department of Finance and Accounting & Taxation
Date Posted: November 18, 2013
Working Paper Series
46 downloads

Incl. Electronic Paper Auditors and Corporate Governance: A Qualitative Study in Polish Public Companies
Dorota Dobija
Kozminski University
Date Posted: November 18, 2013
Working Paper Series
73 downloads

Association between Audit Opinion and Provision of Non-Audit Services
Nasrollah Ahadiat
California State Polytechnic University, Pomona - College of Business Administration
Date Posted: November 17, 2013
Working Paper Series

Going-Concern Opinions and Bank Loan Contracting
Bill Francis , Iftekhar Hasan , Ning Ren and Yinghong (Ying) Zhang
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Rensselaer Polytechnic Institute and Rensselaer Polytechnic Institute
Date Posted: November 17, 2013
Last Revised: February 13, 2014
Working Paper Series

Incl. Electronic Paper An Investigation into the Relationship between Audit Committee and Audit Quality
Australian Journal of Basic and Applied Sciences, 6(10): 409-416, 2012
Seyyed Ali Malihi , Mahdi Mahdavikhou and Mohsen Khotanlou
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran - Department of Accounting & Management, Hamedan Branch, Islamic Azad University, Hamedan, Iran , Islamic Azad University (IAU) and Bu-Ali Sina University
Date Posted: November 17, 2013
Accepted Paper Series
177 downloads


 

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