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JEL Code: M49
763,689 Total downloads
Showing Papers 1 - 50 of 2,008
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Yes, There is a Citizen of a State
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 201027 downloads
Women as Managers and Partners: Context Specific Predictors of Turnover in International Public Accounting Firms
Dan R. Dalton ,
John W. Hill and
Robert J. Ramsay
Date Posted: January 06, 1997
Why Some Companies Seek Shareholder Ratification on Auditor Selection Accounting Horizons, Forthcoming
Jagan Krishnan and
Zhongxia Shelly Ye
Date Posted: October 31, 2005
Why Press Coverage of a Client Influences the Audit Opinion Journal of Accounting Research, Vol. 41, No. 1, 2003
Jennifer Joe
Date Posted: March 27, 2003
Why Does Task-Specific Structure Improve Auditors' Risk Judgment Consensus?
Dan N. Stone and
William N. Dilla
Date Posted: September 16, 1998
Why Do Managers Trust Their Management Accountants?
Christian Nitzl
and
Bernhard Hirsch
Date Posted: August 10, 2012Last Revised: August 30, 2012204 downloads
Why Do Internal Auditors Burnout? An Investigation of Individual and Organizational Explanations
Lawrence P. Kalbers and
Timothy J. Fogarty
Date Posted: March 28, 2000
Why Do Bankrupt Companies Receive Unmodified Opinions? Research in Accounting Regulation, Vol. 13, 1999
Jeffrey R. Casterella ,
Barry L. Lewis and
Paul L. Walker
Date Posted: April 12, 2000
Why Do Audits Fail? Evidence from Lincoln Savings and Loan Journal of Accounting Research
Merle Erickson ,
Brian W. Mayhew and
William L. Felix Jr.
Date Posted: June 20, 1999
Why Did Management and Auditors Fail to Identify Ineffective Internal Controls in Their Initial SOX 404 Reviews? Review of Accounting and Finance, Vol. 7, No. 4, pp. 338-354, 2008
Kam C. Chan
,
Picheng Lee
and
Gim-Seong Seow
Date Posted: January 11, 2007Last Revised: April 08, 2009
Whole-of-Government Reports in Australia: A Case of Early Adoption and Innovation Presented to the Whole of Government Financial Reporting: International Trends Workshop, 31 August-2 September 2008, Siena, Italy
Ron Day and
James Guthrie
Date Posted: March 13, 2009Last Revised: April 27, 2009143 downloads
Who Will be Policing the Adoption of IFRSs 10 and 12 on Group Accounts?
Brian Phiri Kampanje
Date Posted: January 31, 201341 downloads
Who Is Miss World in Cosmetic Earnings Management? - A Cross-National Comparison of Small Upward Rounding of Net Income Numbers Among Eighteen Countries Journal of International Accounting Research, Vol. 2, pp. 39-68, 2003
Juha Kinnunen and
Markku Koskela
Date Posted: September 22, 2003
Who Cares about Auditor Reputation? Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Jan Barton
Date Posted: May 27, 2005
Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It? AFA 2001 New Orleans Meetings
Mark W. Nelson ,
John A. Elliott and
Robin L. Tarpley
Date Posted: November 24, 20003199 downloads
When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors Auditing: A Journal of Practice & Theory, Forthcoming
Lawrence J. Abbott ,
Katherine Gunny
and
Tracey Chunqi Zhang
Date Posted: September 15, 2008Last Revised: April 17, 2013505 downloads
When Individuals Form Teams: Experimental Evidence Regarding Links Among Monetary Incentives, Stress, Effort, Attractiveness and Performance
Nick Fessler
,
Connie Esmond-Kiger
,
John G. Wermert
and
Charles D. Bailey
Date Posted: August 04, 201054 downloads
When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality MGSM Working Paper No. 2007-9
Tyrone M. Carlin ,
Nigel Finch and
Guy Ford
Date Posted: February 27, 2007545 downloads
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
Date Posted: December 03, 201237 downloads
What's the Risk Due to Sampling in Tax Audits and Planning? Tax Notes, Vol. 90, No. 7, February 12, 2001
Jeri Mulrow and
Eric Falk
Date Posted: February 08, 2001
What They Mean When They Use Quantifiers – An Empirical Investigation of IASB’s Staff Analysis Paper on ED 9
Sebastian Hoffmann
Date Posted: June 03, 201132 downloads
What is Puzzling with this Picture? The Determinants of Earnings Opacity Internationally
Ahmed Riahi-Belkaoui
Date Posted: January 05, 2004161 downloads
What if Auditing was Not 'Low-Margin Business'? Auditors and Their IPO Clients as a Natural Experiment MIT Sloan Working Paper No. 4508-04
Ramgopal Venkataraman
,
Joseph Weber and
Michael Willenborg
Date Posted: August 09, 2004416 downloads
What if Andersen Had Shredded in Toronto or Calgary? The Potential Criminal Liability of Canadian Public Accounting Firms
Sally Gunz
and
Steven Salterio
Date Posted: November 26, 2003214 downloads
What has the Invisible Hand Achieved?
Ross L. Watts
Date Posted: February 03, 20061174 downloads
What Happens When Managers Plan Negotiations Instead of Partners?
Susan A. McCracken
,
Steven Salterio and
Regan N. Schmidt
affiliation not provided to SSRN
Date Posted: May 22, 2008124 downloads
What Do Industry-Specialist Auditors Know? Journal of Accounting Research, Vol 37, No 1, Spring 1999
Ira Solomon ,
Michael D. Shields and
O. Ray Whittington
Date Posted: September 16, 1999
What Constitutes an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question As published in Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1, Pp. 97-103, Winter 1999
Robert W. McGee
Date Posted: December 20, 2000189 downloads
What Can We Conclude from Common Tests of Accrual Mispricing?
Mozaffar Khan
Date Posted: June 21, 2007Last Revised: December 22, 2011439 downloads
Were Former Andersen Clients Treated More Leniently than Other Clients? Evidence from Going-Concern Modified Audit Opinions Accounting Horizons, Forthcoming
Jagan Krishnan ,
Kannan Raghunandan and
Joon S. Yang
Date Posted: August 28, 2007
Web-based Corporate Reporting in Bangladesh: An Exploratory Study Cost and Management, Vol. 35, No. 6, pp. 29-45, November-December 2007
Probal Dutta
and
Sudipta Bose
affiliation not provided to SSRN
and
Grameenphone Ltd (Telenor ASA)
Date Posted: February 27, 2008235 downloads
Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process
Jeffrey R. Cohen ,
Ganesh Krishnamoorthy and
Arnold Wright
Date Posted: January 31, 2008Last Revised: December 05, 2012674 downloads
Was Arthur Andersen Different? An Empirical Examination of Major Accounting Firms' Audits of Large Clients Cornell Legal Studies Research Paper No. 04-03, Yale Law & Economics Research Paper No. 287
Theodore Eisenberg and
Jonathan R. Macey
Date Posted: November 26, 20031104 downloads
Wage, Money and Accounting: Theoretical Relationships ARGUMENTA OECONOMICA CRACOVIENSIA, No. 2/2003, Cracow University of Economics, 2003
Mieczyslaw Dobija
Date Posted: December 16, 2005223 downloads
Voluntary Disclosures of Emissions by US Firms
Elizabeth Stanny
Date Posted: August 14, 2009Last Revised: December 28, 2010482 downloads
Voluntary Disclosure Strategies and the Cost of Capital of Italian Blue Chips
Guido Max Mantovani and
Carlo Bagnoli
Date Posted: March 29, 2011Last Revised: October 21, 201291 downloads
Voluntary Disclosure of Auditor-Provided Tax Service Fees The Journal of the American Taxation Association, Spring 2010
Jean C. Bedard ,
Diana Falsetta ,
Ganesh Krishnamoorthy and
Thomas C. Omer
Date Posted: June 24, 2009
Voluntary Demand for Internal and External Auditing by Family Businesses
Peter Carey ,
Roger Simnett and
George Tanewski
Date Posted: October 22, 1999
Voluntary Audit Committee Formation and Practices among Belgian Listed Companies International Journal of Auditing, Vol. 8, No. 3, pp. 207-222, November 2004
Marleen Willekens ,
Heidi Vander Bauwhede and
Ann Gaeremynck
Date Posted: October 16, 200426 downloads
Voluntary Audit Committee Formation and Agency Costs
Michael Firth
Date Posted: January 03, 2007371 downloads
Voluntary Attestation in the Asset Management Industry: Its Influence on Users' Perceptions and Investment Decisions
Neil L. Fargher and
Audrey A. Gramling
Date Posted: September 16, 1998347 downloads
Voluntary Assurance on Interim Financial Statements and Earnings Quality (CAAA) 2008 Annual Conference Paper
Sati P. Bandyopadhyay ,
J. Efrim Boritz and
Guoping Liu
Date Posted: January 08, 2008305 downloads
Visualizing and Measuring Intellectual Capital in Capital Markets: A Research Method Journal of Intellectual Capital, Vol. 11, No. 1, pp. 4-22, 2010
James Guthrie and
Laurence Lock Lee
Date Posted: January 23, 2011221 downloads
Victorian Public Sector Reform 1992 -1999: The Impetus Behind the Transformation Presented at Accountability Symposium, Accounting Association of Australia and New Zealand (AAANZ) Conference, July 2000, Cairns, Australia.
Linda M. English ,
Tyrone M. Carlin and
James Guthrie
Date Posted: April 05, 2009114 downloads
Valutazione della sostenibilità economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: il caso della Provincia di Autonoma di Trento (Evaluation of the Financial and Economic Sustainability of the Public Companies Managing Health and Social Services for Elderly People: The Case of the Autonomous Province of Trento) Euricse Working Paper No. 30/12
Andrea Francesconi
and
Luca Ghezzi
Date Posted: April 04, 201216 downloads
Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms Accounting Review, Vol. 85, No. 4, 2010
Chang Joon Song
,
Wayne B. Thomas and
Han Yi
Date Posted: August 05, 2008Last Revised: December 17, 20092226 downloads
Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants (CAAA) 2008 Annual Conference Paper
Donald Lamar Ariail
,
Nicholas Emler
and
Mohammad J. Abdolmohammadi
Date Posted: January 04, 2008144 downloads
Value Destruction and Financial Reporting Decisions
John R. Graham ,
Campbell R. Harvey and
Shivaram Rajgopal
Date Posted: December 20, 20051875 downloads
Value and Costs of Auditor’s Assurance: Evidence from the Review of Quarterly Financial Statements
Jean Bédard and
Lucie Courteau
Date Posted: November 11, 2010220 downloads
Valuation, Tax Shields and the Cost-of-Capital with Personal Taxes: A Framework for Incorporating Taxes International Journal of Theoretical and Applied Finance, Vol. 7, No. 6, pp. 769-804, 2004
Wolfgang Schultze
Date Posted: September 02, 2005Last Revised: April 22, 2008230 downloads
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