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SSRN eLibrary Statistics:

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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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  Last 12 months: 		69,683

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Last 12 months: 11,228,952
Last 30 days: 844,040

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SSRN eLibrary Search Results
JEL Code: M49
769,244 Total downloads
Showing Papers 1 - 50 of 2,014
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Incl. Electronic Paper Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation: Evidence from Korea
Gil S. Bae , Sanjay Kallapur and Joon Hwa Rho
Korea University - Department of Accounting , Indian School of Business and Chungnam National University - College of Business
Date Posted: June 19, 2013
Working Paper Series
1 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
4 downloads

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

Incl. Electronic Paper Investment Projects Evaluation in Decision Making Process
Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 23, No. 1, 2005, pp. 51-70,
 Mira Dimitrić and Dunja Škalamera Alilović
University of Rijeka - Faculty of Economics and University of Rijeka - Faculty of Economics
Date Posted: June 04, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper Starve the Beast: A Further Examination
Cato Journal, Vol. 29, No. 3, 2009
 Michael J. New
University of Alabama - University of Alabama
Date Posted: May 16, 2013
Accepted Paper Series
2 downloads

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
 Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Date Posted: May 15, 2013
Working Paper Series

Incl. Electronic Paper Analysis of the Motor Vehicles Manufacturing Sector in Cataluña: Implementation with Radar Charts
 MIguel Angel Perez Benedito
University of Valencia
Date Posted: May 06, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper Investor Attitudes, Investment Screen Use, and Socially Responsible Investment Behavior
 William N. Dilla , Diane Joyce Janvrin , Jon D. Perkins and Robyn Raschke
Iowa State University - Department of Accounting and Finance , Iowa State University - Department of Accounting and Finance , Iowa State University and University of Nevada, Las Vegas
Date Posted: May 04, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper Product Space Location as a Competitive Strategy in the Small-Firm Audit Market
 Kenneth L. Bills , Nathaniel M. Stephens and Marleen Willekens
Colorado State University , Utah State University - Jon M. Huntsman School of Business and Katholieke Universiteit Leuven (KUL)
Date Posted: April 30, 2013
Working Paper Series
41 downloads

Incl. Electronic Paper Shared Auditors in Mergers and Acquisitions
 Dan S. Dhaliwal , Phillip T. Lamoreaux , Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting , University of Arizona - Department of Accounting , University of Arizona - Department of Finance and The University of Melbourne
Date Posted: April 20, 2013
Working Paper Series
368 downloads

Incl. Electronic Paper The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts
Journal of Accounting and Public Policy, Forthcoming
 Sarah Clinton , Arianna S. Pinello and Hollis Ashbaugh Skaife
University of Tennessee, Knoxville - College of Business Administration , Florida Gulf Coast University and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 20, 2013
Last Revised: May 14, 2013
Accepted Paper Series
86 downloads

Incl. Electronic Paper Assurance on Environmental Performance and Investor Judgments: The Impact of Environmental Attitudes
 William N. Dilla , Diane Joyce Janvrin , Jon D. Perkins and Robyn Raschke
Iowa State University - Department of Accounting and Finance , Iowa State University - Department of Accounting and Finance , Iowa State University and University of Nevada, Las Vegas
Date Posted: April 17, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Internationalization and Environmental Disclosure: The Role of Home and Host Institutions
Multinational Business Review, Vol. 21, No. 1, 2013, pp. 87-114
 Ans Kolk and Fabienne Fortanier
University of Amsterdam - University of Amsterdam Business School and University of Amsterdam - University of Amsterdam Business School
Date Posted: April 15, 2013
Accepted Paper Series
29 downloads

Accountability and Role Effects in Balanced Scorecard Based Performance Evaluations When Strategy Timeline Is Specified
European Accounting Review, Forthcoming
 Geoffrey D. Bartlett , Eric N. Johnson and Philip Reckers
Drake University , University of Wyoming and Arizona State University (ASU) - School of Accountancy
Date Posted: April 14, 2013
Accepted Paper Series

Incl. Electronic Paper Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
 Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: April 07, 2013
Last Revised: April 09, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper Audit Committee: Does it Signify as an Independent Watchdog Over and Above External Auditors
 Naveen Kumar and J.P. Singh
Indian Institute of Technology (IIT) Roorkee and Indian Institute of Technology (IIT), Roorkee
Date Posted: April 03, 2013
Working Paper Series
64 downloads

Incl. Electronic Paper Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions?
 Phillip T. Lamoreaux
University of Arizona - Department of Accounting
Date Posted: April 02, 2013
Last Revised: April 13, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Interlocked Boards of Directors, Voluntary Disclosures and Earnings Quality
 Justin Mindzak
Wilfrid Laurier University - School of Business & Economics
Date Posted: March 25, 2013
Working Paper Series
93 downloads

Incl. Electronic Paper Defining Deviancy Down: The Development of Norms Under Imperfect Controls
 Scott A. Emett , Ronald N. Guymon , William B. Tayler and Donald Young
Cornell University - Johnson Graduate School of Management , Georgia State University , Brigham Young University and Emory University
Date Posted: March 19, 2013
Last Revised: June 11, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper Extended Audit Reporting - An Insight from the Auditing Profession in Poland
 Dorota Dobija , Iwona Cieślak and Katarzyna Iwuć
Kozminski University , Kozminski University and BDO Numerica Poland
Date Posted: February 14, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
 Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
Texas A&M University (TAMU) - Department of Accounting , University of Nebraska-Lincoln and North Carolina State University
Date Posted: February 12, 2013
Working Paper Series
64 downloads

Incl. Electronic Paper Does the Defense of Marriage Act Prevent the Internal Revenue Service from Treating All 'Married' Couples Equally?
Journal of Accounting, Ethics & Public Policy, Vol. 14, No. 1, 2013
 Joanie Sompayrac and Victoria Rose Burge
University of Tennessee, Chattanooga - Department of Accounting and University of Tennessee, Chattanooga - Department of Accounting
Date Posted: February 11, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper Who Will be Policing the Adoption of IFRSs 10 and 12 on Group Accounts?
 Brian Phiri Kampanje
Blantyre International University
Date Posted: January 31, 2013
Working Paper Series
50 downloads

Incl. Electronic Paper Bridging Gap between IAS 1 and IASB Conceptual Framework on Users of Financial Statements
 Brian Phiri Kampanje
Blantyre International University
Date Posted: January 31, 2013
Working Paper Series
41 downloads

Incl. Electronic Paper Partnering with Practice for Accounting Education: Evidence from the Pacific
Business Education & Administration, v. 4 (2) pp. 61-72, 2012
 Shiro Shivani Devi , Rashika Saroshma Kumar and Sherlin Krishna Raju
University of the South Pacific , University of the South Pacific and University of the South Pacific
Date Posted: January 30, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper Balanced Scorecard Attributes: Key Determinant and Perceived Benefits
Global Journal of Business Research, v. 7 (2) pp. 1-8, 2013
 Wasatorn Shutibhinyo
Chulalongkorn University
Date Posted: January 29, 2013
Accepted Paper Series
77 downloads

Incl. Electronic Paper Análisis Crítico de la Pensión Alimentaria Básica en Puerto Rico (Critical Analysis of Basic Child Support Awards in Puerto Rico)
Revista International Administración & Finanzas, v. 6 (1) pp. 39-54, 2013,
 Juan Pablo Navarro Acevedo
University of Puerto Rico
Date Posted: January 29, 2013
Accepted Paper Series
36 downloads

Incl. Electronic Paper Accounting Student and Lecturer Ethical Behavior: Evidence from Indonesia
Business Education & Accreditation, v. 5 (1) p. 31-41
 Diah Hari Suryaningrum , Sri Hastuti and Dwi Suhartini
Universitas Pembangunan Nasional Veteran Jawa Timur , Universitas Pembangunan Nasional "Veteran" JAWA TIMUR and University of Airlangga
Date Posted: January 29, 2013
Accepted Paper Series
86 downloads

Incl. Electronic Paper The Impact of Cognitive Style to Recency Effect in Stock Investment: An Experimental Study
 Liza Alvia and Dedhy Sulistiawan
University of Lampung and University of Surabaya
Date Posted: January 17, 2013
Last Revised: January 21, 2013
Working Paper Series
66 downloads

Incl. Electronic Paper Using a Bayesian Model for Bankruptcy Prediction: A Comparative Approach
 Zhongzhi (Lawrence) He and Samir Trabelsi
Brock University and Brock University - Accounting
Date Posted: January 15, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
 Benjamin C. Ayers , Andrew C. Call and Casey Schwab
University of Georgia , Arizona State University (ASU) - School of Accountancy and University of Georgia
Date Posted: January 12, 2013
Working Paper Series
93 downloads

Incl. Electronic Paper Multiple Decoupling in the Adoption of Accounting Tools
 Anja Kern , Aziza Laguecir and Bernard Leca
Imperial College London , Université de Laval and University of Lille II
Date Posted: January 10, 2013
Last Revised: June 12, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports
 Gary F. Peters and Andrea M. Romi
University of Arkansas at Fayetteville and Texas Tech University
Date Posted: January 09, 2013
Working Paper Series
117 downloads

Incl. Electronic Paper The Examination of Recency and Knowledge Effect in Investment Decision Making: An Experimental Study
Indonesian Journal of Accounting Research, Vol. 13 No. 1, p. 45-58, 2010
 Liza Alvia and Dedhy Sulistiawan
University of Lampung and University of Surabaya
Date Posted: January 08, 2013
Last Revised: January 09, 2013
Accepted Paper Series
48 downloads

Incl. Electronic Paper How to Review a Paper
 Derek Oler and William R. Pasewark
Texas Tech University - Rawls College of Business and Texas Tech University - Rawls College of Business, Area of Accounting
Date Posted: December 28, 2012
Working Paper Series
264 downloads

Incl. Electronic Paper Does Corporate Tax Aggressiveness Influence Audit Pricing?
Contemporary Accounting Research, Forthcoming
 Michael P. Donohoe and W. Robert Knechel
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: December 22, 2012
Last Revised: January 12, 2013
Accepted Paper Series
154 downloads

Incl. Electronic Paper The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?
 Diane Breesch , Kris Hardies and Jan De Muylder
Vrije Universiteit Brussel , University of Antwerp and Free University of Brussels (VUB)
Date Posted: December 18, 2012
Working Paper Series
63 downloads

Incl. Electronic Paper The Expectations Gap: Two Remedies Investigated
 Jan De Muylder , Kris Hardies and Diane Breesch
Free University of Brussels (VUB) , University of Antwerp and Vrije Universiteit Brussel
Date Posted: December 18, 2012
Working Paper Series
62 downloads

Incl. Electronic Paper PCAOB Inspection Reports and Audit Quality
Journal of Accounting and Public Policy, Forthcoming
 Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 15, 2012
Accepted Paper Series
144 downloads

Incl. Electronic Paper Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success
 Charles D. Bailey
University of Memphis
Date Posted: December 09, 2012
Last Revised: June 15, 2013
Working Paper Series
136 downloads

Incl. Electronic Paper Misrepresentation of Financial Statements: An Accounting Fraud Case from Turkey
 Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 09, 2012
Working Paper Series
136 downloads

Incl. Electronic Paper Tax Risk and the Cost of Equity Capital
 Michelle Hutchens and Sonja O. Rego
Indiana University and Indiana University - Kelley School of Business
Date Posted: December 09, 2012
Working Paper Series
335 downloads

Incl. Electronic Paper Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities
 Stevanie S. Neuman , Thomas C. Omer and Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting , University of Nebraska-Lincoln and Texas A&M University - Department of Accounting
Date Posted: December 04, 2012
Last Revised: March 23, 2013
Working Paper Series
88 downloads

Incl. Electronic Paper When Gray is Good: Complementary Goods and Emerging Markets
Rotman School of Management Working Paper No. 2184523
 Romana L. Autrey , Francesco Bova and David Soberman
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 03, 2012
Working Paper Series
42 downloads

Incl. Electronic Paper Interim Financial Reporting in Malawi
 Brian Phiri Kampanje
Blantyre International University
Date Posted: November 21, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Budget Slack of Responsibility Centers: A New Approach of Evaluation
 Peter Dehong Wang and Jianbo Song
Renmin University of China - School of Business and affiliation not provided to SSRN
Date Posted: November 12, 2012
Working Paper Series
59 downloads

An Appraisal of Commitment Accounting in Management Decision Making
 Emeka Steve Emengini
University of Nigeria
Date Posted: November 02, 2012
Working Paper Series

Incl. Electronic Paper Financial Statement Comparability and the Efficiency of Acquisition Decisions
 Ciao-Wei Chen , Daniel W. Collins , Todd D. Kravet and Richard Mergenthaler Jr.
University of Iowa - Department of Accounting , University of Iowa - Department of Accounting , University of Texas at Dallas - School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 30, 2012
Last Revised: May 04, 2013
Working Paper Series
246 downloads

Incl. Electronic Paper Do Well-Connected Directors Improve Firm Performance?
 Thomas C. Omer , Marjorie K. Shelley and Frances M. Tice
University of Nebraska-Lincoln , Texas A&M University - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 26, 2012
Last Revised: December 03, 2012
Working Paper Series
136 downloads

Incl. Electronic Paper Corporate Governance and Covenant Restrictiveness in Private Debt Contracts
 Intan Suryani Abu Bakar , Paul R. Mather and George A. Tanewski
affiliation not provided to SSRN , La Trobe University and Deakin University - School of Accounting Economics and Finance
Date Posted: October 25, 2012
Working Paper Series
63 downloads


 

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