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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
Papers Received in
  Last 12 months:
68,947

Paper Downloads:
To date: 65,850,457
Last 12 months: 11,179,656
Last 30 days: 1,087,338

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  Resolved
  References:
238,027
Total References: 8,463,775
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Total Citation
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5,708,794
Papers with
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M40
869,568 Total downloads
Showing Papers 1,001 - 1,050 of 2,718
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Incl. Fee Electronic Paper A Study of the Financial Reporting Dichotomy of Managers' Perceived Usefulness of the Value Added Statement
Business and Society Review, Vol. 114, No. 2, pp. 253-272, Summer 2009
Charles A. Malgwi and Derek E. Purdy
Bentley University - Department of Accountancy and University of Reading - Department of Management
Date Posted: June 01, 2009
Accepted Paper Series
4 downloads

The Effects of Audit Review Format on Review Team Judgments
Auditing: A Journal of Practice and Theory, Vol. 28, No. 1, May 2009
Christopher P. Agoglia , Richard C. Hatfield and Joseph F. Brazel
University of Massachusetts at Amherst , University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting
Date Posted: May 30, 2009
Accepted Paper Series

Incl. Electronic Paper Decision Aid Reliance: A Field Study Involving Professional Buy-Side Financial Analysts
James E. Hunton , Vicky Arnold and Jacqueline Reck
Bentley University - Department of Accountancy , University of Central Florida and University of South Florida - College of Business Administration
Date Posted: May 28, 2009
Working Paper Series
84 downloads

Incl. Electronic Paper Farmer’s Labour Cost and the Price Calculation Model for the Agricultural Products
Paper presented at European Accounting Association, 32nd Annual Congress
Iwona Cieślak and Małgorzata Kucharczyk
affiliation not provided to SSRN and Kozminski University
Date Posted: May 27, 2009
Last Revised: July 02, 2009
Working Paper Series
119 downloads

Incl. Electronic Paper Impacts of Organizational Learning and Knowledge Transfer on Investment Decisions Under Uncertainty
Journal of Management Information Systems, Forthcoming
Xianjun Geng , Lihui Lin and Andrew B. Whinston
University of Washington - Department of Management & Organization , Boston University - Department of Management Information Systems and University of Texas at Austin - Department of Information, Risk and Operations Management
Date Posted: May 27, 2009
Accepted Paper Series
94 downloads

Incl. Electronic Paper Level Playing Fields in Regulated Network Industries: Cost-Based Access Pricing, Depreciation, and Capacity Choice
Sabine Böckem and Ulf Schiller
University of Basel and University of Basel
Date Posted: May 27, 2009
Last Revised: December 13, 2009
Working Paper Series
126 downloads

Supply Chain Partners: Virginia Mason and Owens & Minor (A)
HBS Case No. 109-076, Harvard Business School Accounting & Management Unit Paper No. 1408120
V. G. Narayanan and Lisa Brem
Harvard Business School and Harvard Business School
Date Posted: May 21, 2009
Working Paper Series

Supply Chain Partners: Virginia Mason and Owens & Minor (B)
HBS Case No. 109-077, Harvard Business School Accounting & Management Unit Paper No. 1408126
V. G. Narayanan and Lisa Brem
Harvard Business School and Harvard Business School
Date Posted: May 21, 2009
Working Paper Series

Incl. Electronic Paper A Corporate Finance Cash Flow Model with Float
Serie Documentos de Trabajo, Documento No. 142
Rodolfo Apreda
University of CEMA
Date Posted: May 16, 2009
Working Paper Series
157 downloads

An Overview of the Diffusion of Advanced Techniques
Davood Askarany
University of Auckland - Department of Accounting and Finance
Date Posted: May 14, 2009
Working Paper Series

Self-Serving Behaviour and the Voluntary Disclosure of Capital Market Performance
Accounting Research Journal, Vol. 14, No. 2, pp. 126-137, 2001
Gavin Cassar
INSEAD
Date Posted: May 14, 2009
Accepted Paper Series

Writing Accounting and Management History: Insights from Unorthodox Music Historiography
Accounting Historians Journal, 2004
Luca Zan
University of Bologna - Department of Management
Date Posted: May 08, 2009
Accepted Paper Series

Influence Diagrams for Capacity Planning and Pricing under Uncertainty
Barry Cobb
affiliation not provided to SSRN
Date Posted: May 06, 2009
Working Paper Series

Incl. Electronic Paper Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?
Contemporary Accounting Research, Forthcoming
Theodore E. Christensen , Michael S. Drake and Jacob R. Thornock
Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School and University of Washington - Michael G. Foster School of Business
Date Posted: May 06, 2009
Last Revised: September 24, 2012
Accepted Paper Series
284 downloads

Accounting for Art
Scandinavian Journal of Management, Forthcoming
Luca Zan
University of Bologna - Department of Management
Date Posted: May 05, 2009
Working Paper Series

Incl. Electronic Paper Economic-Financial Profile of Companies Which Do and Don’t Do Assets Reevaluation
Brazilian Business Review, Vol. 5, No.3, pp. 242-257, September–December 2008 ,
Oldair Roberto Giasson Sr. and Eliandro Schvirck
Federal Technological University of Parana and Universidade Tecnologica Federal do Parana
Date Posted: May 02, 2009
Accepted Paper Series
49 downloads

Incl. Electronic Paper The Practicability of Activity – Based Costing System in Hospitality Industry
Ismaila Abdullahi Olotu and Abdul Adamu
Nasarawa State University and Nasarawa State University
Date Posted: May 01, 2009
Working Paper Series
985 downloads

Cost Goals and Information Timing: How They Interact to Affect Cost Reduction in a Product Design Environment
Janet Samuels , Dan Swenson and Mohan Gopalakrishnan
Thunderbird School of Global Management , Arizona State University - W. P. Carey School of Business and Arizona State University - W.P. Carey School of Business
Date Posted: April 28, 2009
Working Paper Series

Tax Incentives for Inefficient Executive Pay and Reward for Luck
Review of Accounting Studies, Vol. 13, No. 4, 2008
Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: April 28, 2009
Accepted Paper Series

Incl. Electronic Paper Accounting Standards in the Australian and New Zealand Public Administrations: Experiences and Perspectives
Presented at International Congress on Accounting Standards for Public Administration, 12-13 December 2003, Ferrara, Italy
Ron Day , Christine Merle Ryan and James Guthrie
The University of Sydney , Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: April 27, 2009
Accepted Paper Series
200 downloads

Incl. Electronic Paper Depreciation Rules and the Relation Between Marginal and Historical Cost
Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: April 27, 2009
Working Paper Series
25 downloads

Incl. Electronic Paper Incentive Contracting and Value-Relevance of Earnings and Cash Flows
Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: April 27, 2009
Working Paper Series
33 downloads

Incl. Fee Electronic Paper Measurement and Health Care Management
Financial Accountability & Management, Vol. 25, No. 2, pp. 253-276, May 2009
Lars-Goran Aidemark and Elin K. Funck
Växjö University and affiliation not provided to SSRN
Date Posted: April 27, 2009
Accepted Paper Series
2 downloads

Accounting and Strategising: A Case Study from New Product Development
Accounting, Organizations and Society, Forthcoming
Brian Jorgensen and Martin Messner
University of Aarhus - Business and Social Sciences and HEC Paris
Date Posted: April 24, 2009
Accepted Paper Series

Incl. Electronic Paper From Rationality to Hyperreality: Paradigm Poker
International Review of Financial Analysis, Vol. 12, No. 4, 2003, Queen's School of Business Research Paper No. 04-09
Norman B. Macintosh
Queen's University
Date Posted: April 24, 2009
Last Revised: May 17, 2009
Accepted Paper Series
161 downloads

Incl. Electronic Paper An Analysis of SEC and PCAOB Enforcement Actions Against Engagement Quality Reviewers
Auditing: A Journal of Practice & Theory, Forthcoming
William F. Messier Jr. , Thomas M. Kozloski and Natalia Kochetova-Kozloski
University of Nevada, Las Vegas - Department of Accounting , Saint Mary's University - Sobey School of Business and Saint Mary’s University - Sobey School of Business
Date Posted: April 23, 2009
Last Revised: December 28, 2009
Accepted Paper Series
281 downloads

Balancing Multiple Competing Objectives with a Balanced Scorecard
European Accounting Review, Forthcoming
Heidi Sundin , Markus Granlund and David Andrew Brown
University of Technology, Sydney (UTS) , Turku School of Economics and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: April 23, 2009
Accepted Paper Series

Incl. Electronic Paper Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances
Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: April 23, 2009
Working Paper Series
275 downloads

Incl. Electronic Paper Management Control in New Product Development: The Dynamics of Managing Flexibility and Efficiency
Journal of Management Accounting Research, Forthcoming
Brian Jorgensen and Martin Messner
University of Aarhus - Business and Social Sciences and HEC Paris
Date Posted: April 23, 2009
Last Revised: June 16, 2009
Accepted Paper Series
313 downloads

Incl. Electronic Paper The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees
Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: April 22, 2009
Working Paper Series
252 downloads

Incl. Electronic Paper Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
John R. Graham , Michelle Hanlon and Terry J. Shevlin
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: April 17, 2009
Last Revised: September 01, 2010
Working Paper Series
451 downloads

Incl. Electronic Paper Accountability in the Public Sector: From Despair to Where?
Enrico Bracci
University of Ferrara
Date Posted: April 16, 2009
Last Revised: May 04, 2009
Working Paper Series
351 downloads

Incl. Electronic Paper Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting
Contemporary Accounting Research, Forthcoming
Hai Lu , Gordon D. Richardson and Steven Salterio
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Queen's University - School of Business
Date Posted: April 08, 2009
Last Revised: July 25, 2010
Accepted Paper Series
664 downloads

Incl. Electronic Paper Caught in an Evaluatory Trap: The Dilemma of Public Services Under New Public Financial Management
Presened at The Chartered Institute of Management Accountants (CIMA) Seminar, September 2000
Olov Olson , Christopher Humphrey and James Guthrie
Göteborg University - School of Business, Economics and Law , University of Manchester - Division of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
60 downloads

Incl. Electronic Paper Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria
Presented at (APIRA) Conference, Australia, July 2001
Linda M. English and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
70 downloads

Incl. Electronic Paper Growing Accustomed to Other Faces: The Global Themes and Warnings of Our Project
Presented at Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, August 1998
Olov Olson , Christopher Humphrey and James Guthrie
Göteborg University - School of Business, Economics and Law , University of Sheffield - School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
14 downloads

Incl. Electronic Paper How and Why Australian Organisations are Developing Internal Intellectual Capital Statements and Management Practices: An Empirical Examination
Presented at Australia and New Zealand Academy of Management (ANZAM) Conference, December 2000
Richard Petty and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
84 downloads

Incl. Electronic Paper Managing Orphan Knowledge: Current Australasian Best Practice
Presented at 16th Nordic Academy of Management Meeting, Sweden, August 2001
Richard Petty , Ian Caddy and James Guthrie
Macquarie University , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
25 downloads

Incl. Electronic Paper Mandate, Independence and Funding: Resolution of a Twenty-Five Year Struggle between Parliament and the Executive Over the Powers of the Australian Commonwealth Auditor-General
Presented at Accounting Association of Australia and New Zealand (AAANZ) Conference, July 1999
Linda M. English and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
27 downloads

Incl. Electronic Paper 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
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
114 downloads

How do Auditors View Managers' Voluntary Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees
Journal of Accounting and Public Policy, Forthcoming
Gopal V. Krishnan , Mikhail Pevzner and Partha Sengupta
American University , George Mason University - School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: April 01, 2009
Last Revised: September 19, 2011
Accepted Paper Series

Incl. Electronic Paper The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance
Vicky Arnold , Tanya Benford , Joseph Canada and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida (UCF) - Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: April 01, 2009
Working Paper Series
657 downloads

Incl. Electronic Paper A Risk-Focused Performance Management System Framework for Planning Change in Organisations Subject to Significant Environmental Pressures and Uncertainty
Centre for Accounting, Governance and Taxation Research Working Paper No. 61
Binh Bui , Chris Hunt and Carolyn Fowler
Victoria University of Wellington , Victoria University of Wellington and Victoria University of Wellington
Date Posted: March 31, 2009
Working Paper Series
291 downloads

Incl. Electronic Paper Management Accounting Change in a Subsidiary Organisation
Critical Perspectives on Accouting, Vol. 19, pp. 404-430, 2008
Hassan Yazdifar , Mahbub Zaman , Mathew Tsamenyi and Davood Askarany
University of Glasgow , University of Manchester - Manchester Business School , University of Birmingham - The Birmingham Business School and University of Auckland - Department of Accounting and Finance
Date Posted: March 31, 2009
Last Revised: February 10, 2010
Accepted Paper Series
274 downloads

Incl. Electronic Paper Power and Politics and Their Interrelationship with Management Accounting Change
The International Journal of Knowledge, Culture & Change Management, Vol. 5, 2005/2006
Hassan Yazdifar , Davood Askarany , Saeed Askary and Alireza Daneshfar
University of Glasgow , University of Auckland - Department of Accounting and Finance , affiliation not provided to SSRN and University of New Haven
Date Posted: March 31, 2009
Last Revised: September 27, 2010
Accepted Paper Series
180 downloads

Incl. Electronic Paper Technological Innovations, Activity Based Costing and Satisfaction
Journal of Accounting - Business & Management, Vol. 14, pp. 53-63, 2007
Davood Askarany , Malcolm Smith and Hassan Yazdifar
University of Auckland - Department of Accounting and Finance , Edith Cowan University - School of Accounting, Finance and Economics and University of Glasgow
Date Posted: March 31, 2009
Last Revised: August 28, 2012
Accepted Paper Series
759 downloads

Back to the Future: New Potential for Structuration Theory in Management Accounting Research?
Management Accounting Research, Forthcoming
Alan Coad and Ian Herbert
University of Birmingham and Loughborough University - Business School
Date Posted: March 26, 2009
Accepted Paper Series

Incl. Electronic Paper State Audit of Public Private Partnerships in Australia: A Lack of Public Accountability?
4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, 7-9 September 2006, Siena, Italy
Linda M. English and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: March 26, 2009
Working Paper Series
193 downloads

A Structural Model of the Determinants of XBRL Adoption
David Lockhart Henderson III , Steven D. Sheetz and Brad S. Trinkle
affiliation not provided to SSRN , Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Mississippi State University - School of Accountancy
Date Posted: March 23, 2009
Working Paper Series

Incl. Electronic Paper Analyst Recommendations, Mutual Fund Herding, and Overreaction in Stock Prices
AFA 2010 Atlanta Meetings Paper
Nerissa C. Brown , Kelsey D. Wei and Russ Wermers
Georgia State University - J. Mack Robinson College of Business , University of Texas at Dallas and University of Maryland - Robert H. Smith School of Business
Date Posted: March 22, 2009
Last Revised: May 01, 2013
Working Paper Series
303 downloads


 

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