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Full Text Papers: 398,123
Authors: 228,655
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SSRN eLibrary Search Results
JEL Code: M4
5,335,116 Total downloads
Showing Papers 1 - 50 of 13,132
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Incl. Electronic Paper Influencing the Organization's Priorities - A Theoretical Rationale for an Independent Intervention
APIRA Conference 2013 (paper No. K201), Kobe, Japan
Dr. Ashfaq Ahmad Khan and Dessalegn Getie Mihret
University of New England and University of New England (Australia) - UNE Business School
Date Posted: June 17, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
Accounting Review, Forthcoming
 Chun Keung (Stan) Hoi , Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Technology and Rochester Institute of Technology (RIT)
Date Posted: June 17, 2013
Last Revised: June 18, 2013
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Role of Internal Auditing in Risk Management
Seventh APIRA Conference (Paper No. K224), Kobe, Japan, July 26-28, 2013, Forthcoming
 Dessalegn Getie Mihret and Dr. Ashfaq Ahmad Khan
University of New England (Australia) - UNE Business School and University of New England
Date Posted: June 17, 2013
Working Paper Series
7 downloads

Board Interlocks and Auditor Choice: Firm and Partner Level
 Chen Lung Chin and Ann Ling-Ching Chan
National Chengchi University and National Chengchi University
Date Posted: June 17, 2013
Working Paper Series

Incl. Electronic Paper The Effect of Voluntary Clawback Adoption on Non-GAAP Reporting
 Hangsoo Kyung , Hakyin Lee and Carol A. Marquardt
CUNY Baruch College , Hofstra University and CUNY – Baruch College
Date Posted: June 16, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Auditing Fair Value Estimates: The Effect of Management's Supporting Evidence on Auditors’ Assessments of Aggressive Assumptions
 Ann G. Backof , Tina Carpenter and Jane M. Thayer
University of Virginia (UVA) - McIntire School of Commerce , University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Georgia - J.M. Tull School of Accounting
Date Posted: June 16, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper How Do Capital Rules Underestimate the Impact of Fair Value Accounting During the Crisis? An Examination of U.S. Global Systematically Important Banks
 Guoxiang Song
University of Greenwich - Accounting and Finance
Date Posted: June 16, 2013
Working Paper Series
4 downloads

Energy Efficiency Complexities: A Technical and Managerial Investigation
Management Accounting Research, Forthcoming
 Tuija Virtanen , Mari Tuomaala and Emilia Pentti
Aalto University - School of Business , Aalto University School of Engineering and Independent
Date Posted: June 15, 2013
Working Paper Series

Incl. Electronic Paper Measuring Risk: Is it Necessary? An Empirical Study in Indonesian Banks
RIBER: Review of Integrative Business & Economics Research July 2013, Volume 2, Issue 2, ISSN: 2304-1013
 Priscilla L. E. Siahaan
Standard Chartered Bank - Jakarta
Date Posted: June 15, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Mandatory IFRS Adoption, Fair Value Accounting and Accounting Information in Debt Contracts
 Ray Ball , Xi Li and Lakshmanan Shivakumar
University of Chicago , Temple University - Fox School of Business and Management and London Business School
Date Posted: June 15, 2013
Working Paper Series
26 downloads

Environmental Management Control Systems: The Role of Contextual and Strategic Factors
Management Accounting Research, Forthcoming
 Sophie Pondeville , Valérie Swaen and Yves De RongT
University of Namur - FUNDP , Catholic University of Louvain (UCL) - School of Management and Catholic University of Louvain (UCL) - Department of Finance
Date Posted: June 15, 2013
Accepted Paper Series

Incl. Electronic Paper Innovación docente y resultados del aprendizaje: un estudio empírico en la enseñanza de la contabilidad de costes (Innovative Teaching Methods and Students’ Academic Performance: An Empirical Study on Cost Accounting Education)
Revista Española de Financiación y Contabilidad-Spanish Journal of Finance and Accounting, vol. XL, No. 152, pp. 677-698, 2011,
Juan L. Gandía and Dolores Montagud
University of Valencia - Department of Accounting and University of Valencia
Date Posted: June 14, 2013
Accepted Paper Series
4 downloads

Value Drivers of Corporate Eco-Efficiency: Management Accounting Information for the Efficient Use of Environmental Resources
Management Accounting Research, Forthcoming
 Frank Figge and Tobias Hahn
Euromed Management School and Euromed Management School
Date Posted: June 13, 2013
Accepted Paper Series

Stakeholders’ Influence on Environmental Strategy and Performance Indicators: A Managerial Perspective
Management Accounting Research, Forthcoming
 Michelle Rodrigue , Michel Magnan and Emilio Boulianne
École de comptabilité, Université Laval , Concordia University - Department of Accountancy and Concordia University - John Molson School of Business, Department of Accountancy
Date Posted: June 13, 2013
Accepted Paper Series

Incl. Electronic Paper Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings
 Benjamin C. Ayers , Casey Schwab and Steven Utke
University of Georgia , University of Georgia and University of Georgia - J.M. Tull School of Accounting
Date Posted: June 13, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper Boards, Takeover Protection, and Real Earnings Management
Review of Quantitative Finance and Accounting, Forthcoming
 Wenxia Ge and Jeong-Bon Kim V
University of Manitoba - Asper School of Business and City University of Hong Kong
Date Posted: June 12, 2013
Accepted Paper Series
10 downloads

Corporate Financing Activities, Fundamentals to Price Ratios And the Cross Section of Stock Returns
Journal of Economic Studies, Vol. 40, 2013
 George A. Papanastasopoulos , Dimitrios D. Thomakos and Tao Wang
University of Piraeus - Department of Business Administration , University of Peloponnese - School of Management and Economics and City University of New York (CUNY) - Department of Economics
Date Posted: June 12, 2013
Accepted Paper Series

Sustainability, Institutionalization and the Duality of Structure: Contradiction and Unintended Consequences in the Political Context of an Australian Water Business
Management Accounting Research, Vol. 24, No. 4, 2013 (Forthcoming)
 David Robert Moore
Victoria University
Date Posted: June 12, 2013
Accepted Paper Series

Incl. Electronic Paper Share Price Formation, Market Exuberance and Financial Stability Under Alternative Accounting Regimes
17th Annual Workshop on Economic Heterogeneous Interacting Agents (W.E.H.I.A. 2012), ESHIA, University of Pantheon-Assas, Paris, June 21-23, 2012
 Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Date Posted: June 12, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Tax-Induced Earnings Management within a Dividend Imputation System
 Balasingham Balachandran , Dean Hanlon and Hanghang (Candie) Tu
La Trobe University - Department of Finance , Monash University - Department of Accounting and Finance and Independent
Date Posted: June 12, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Qualitative Research Process Using Abductive Approach
 Ahmed M. Alrajeh , Anne Fearfull and Elizabeth Monk
University of Dundee , University of Dundee and University of Dundee
Date Posted: June 12, 2013
Working Paper Series
3 downloads

The Effects of Advice Source and Advisor Assurance on Auditors’ Propensity to Report Questionable Acts Involving Superiors
 El'fred Boo , Terence Bu-Peow Ng and Premila Gowri Shankar
Nanyang Technological University (NTU) - Nanyang Business School , Nanyang Technological University - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: June 11, 2013
Working Paper Series

Incl. Electronic Paper Tax Aggressiveness and Auditor Resignation
 Beng Wee Goh , Chee Yeow Lim , Terry J. Shevlin and Yoonseok Zang
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , University of California-Irvine and Singapore Management University - School of Accountancy
Date Posted: June 11, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper Accounting Earnings and Gross Domestic Product
 Yaniv Konchitchki and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: June 11, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper Separating Winners from Losers Among Value and Growth Stocks in Canada Another Step in the Value Investing Process
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 8, No. 1, 2013
 George Athanassakos
University of Western Ontario - Finance-Economics Area Group
Date Posted: June 10, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper Financial Reporting Quality and Labor Investment Efficiency
Contemporary Accounting Research, Forthcoming
 Boochun Jung , Woo-Jong Lee and David P. Weber
University of Hawaii at Manoa , The Hong Kong Polytechnic University and University of Connecticut - Department of Accounting
Date Posted: June 10, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Limiting Auditors' Liability
Free, Clinton (1999) "Limiting Auditors’ Liability," Bond Law Review: Vol. 11: Iss. 1, Article 7,
Clinton Free
Queen's University - School of Business
Date Posted: June 10, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Two Steps Backward and One Step Forward: The IASB's Response to Off-Balance Sheet Financing Through Investments in Other Entities
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 8, No. 1, 2013
 Mark Hughes and Simon Hoy
University of Canberra and University of Canberra - School of Business and Government
Date Posted: June 10, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper Capitalisation of Operating Leases and Credit Ratings
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 8, No. 1, 2013
 Brett D. Cotten , Douglas K. Schneider and Mark G. McCarthy
Columbus State University - D. Abbott Turner College of Business , East Carolina University and East Carolina University
Date Posted: June 10, 2013
Accepted Paper Series
14 downloads

Incl. Electronic Paper A Person-Situation Approach to the Examination of Professional Skepticism: Consideration of Time Pressure and Goal Framing
 Shani N. Robinson , Mary B. Curtis and Jesse C. Robertson
Sam Houston State University , University of North Texas and University of North Texas
Date Posted: June 10, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper The Albatross Around the Neck of Company Directors: A Journey Through Case Law, Legislation and Corporate Governance
Journal of Law and Financial Management, Vol. 12, No. 1, July 2013
 Lisa Robyn Barnes
University of Newcastle (Australia)
Date Posted: June 09, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Journal of Law and Financial Management - Editorial
Journal of Law and Financial Management, Vol. 12, No. 1, July 2013
 Tyrone M. Carlin and Guy Ford
The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: June 09, 2013
Accepted Paper Series
6 downloads

Incl. Electronic Paper Insider Sales Based on Short-Term Earnings Information: The Use of Short-Term Rule 10b5-1 Plans
 Jonathan A. Milian
Florida International University (FIU)
Date Posted: June 09, 2013
Working Paper Series
17 downloads

Incl. Electronic Paper Earnings Quality, Profit at Risk, Conservatism, Earnings Management, Objectivity and Why Accounting Allocations Matter: A Statistical Perspective
 Roger J. Willett
University of Tasmania
Date Posted: June 09, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Natural Disaster-Induced Australian Equity Market Reaction: Discrimination Across Industries
Journal of Law and Financial Management, Vol. 12, No. 1, July 2013, Forthcoming
 Siqiwen Li
James Cook University - Townsville Campus
Date Posted: June 08, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper A Weighted Mean Model for Operational Risk Assessment
Journal of Law and Financial Management, Vol. 12, No. 1, July 2013
 Yundong William Huang , Murphy Smith and David Durr
Texas A&M International University , Murray State University - College of Business and Murray State University - College of Business
Date Posted: June 08, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Internal Control and Operational Efficiency
 Beng Wee Goh and Jae B. Kim
Singapore Management University - School of Accountancy and Singapore Management University
Date Posted: June 08, 2013
Working Paper Series
25 downloads

Does Auditor Industry Specialization Improve Audit Quality?
Journal of Accounting Research, Forthcoming
 Miguel Minutti-Meza
University of Miami - School of Business Administration
Date Posted: June 08, 2013
Accepted Paper Series

Incl. Electronic Paper Beliefs and Accountability in an Islamic Bank
 Ahmadasri Alaudin , Paul Shantapriyan and Ralph W. Adler
Universiti Utara Malaysia , School of Accounting and Corporate Governance and University of Otago - Department of Accountancy
Date Posted: June 08, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Materiality Guidance of the Major Auditing Firms
 Aasmund Eilifsen and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and University of Nevada, Las Vegas - Department of Accounting
Date Posted: June 08, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper The Effect of Expressed Confidence on Auditor Judgments
 Sanaz Aghazadeh
Lehigh University
Date Posted: June 08, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper The Ties that Bind: The Decision to Co-Offend in Fraud
 Clinton Free and Pamela R. Murphy
Queen's University - School of Business and Queen's University - School of Business
Date Posted: June 08, 2013
Working Paper Series
16 downloads

Incl. Electronic Paper Insights from the Failure of the Countrywide Financial Corporation
 Willoe Freeman , Peter Alfred Wells and Anne Wyatt
University of Technology, Sydney (UTS) , University of Technology, Sydney - School of Accounting, Faculty of Business and University of Queensland
Date Posted: June 08, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper A Case Study on the First PCAOB Inspection Report Issued to a Big-4 Firm that Included Public Disclosure of the Firm's Quality Control Criticisms - Deloitte & Touche LLP
 Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: June 08, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper An Analysis of the Timeliness of Section 104 Inspection Reports: 2004-2010
 Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: June 08, 2013
Working Paper Series
12 downloads

Earnings Quality: Evidence from the Field
Journal of Accounting & Economics (JAE), Forthcoming
 Ilia D. Dichev , John R. Graham , Campbell R. Harvey and Shivaram Rajgopal
Emory University - Goizueta Business School , Duke University - Fuqua School of Business , Duke University - Fuqua School of Business and Emory University - Goizueta Business School
Date Posted: June 07, 2013
Accepted Paper Series

Changes in the Value Relevance of Accounting Information Over Time: Evidence from the Emerging Market of China
Journal of Contemporary Accounting and Economics, Forthcoming
 Kevin C.K. Lam , Heibatollah Sami and Haiyan Zhou
Chinese University of Hong Kong (CUHK) - School of Accountancy , Lehigh University and University of Texas - Pan American
Date Posted: June 06, 2013
Accepted Paper Series

Incl. Electronic Paper Three Threats to Validity of Choice-Based and Matched-Sample Studies in Accounting Research: Comment
 Junwei Peng and Zhongzhi Yang
Southwest University of Finance and Economics and Shanghai Jiao Tong University (SJTU) - Aetna School of Management
Date Posted: June 06, 2013
Working Paper Series
7 downloads

Hyman Minsky's Financial Instability Hypothesis and the Accounting Structure of Economy
Accounting, Economics and Law: A Convivium, 3 (3) - 2013
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: June 06, 2013
Accepted Paper Series

Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned-Equity Offerings
International Journal of Accounting, Vol. 42, 2007
 Kevin C. W. Chen and Jiwei Wang
Hong Kong University of Science and Technology and Singapore Management University - School of Accountancy
Date Posted: June 05, 2013
Accepted Paper Series


 

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