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764,140 Total downloads
Showing Papers 1,001 - 1,050 of 2,008
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Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note Accounting Education (UK), Vol. 15, No. 1, pp. 89-101, March 2006
Robert S. McDuffie and
Murphy Smith
Date Posted: May 26, 2006753 downloads
Money as an Intellectual Venture KNOWLEDGE CAFE FOR INTELLECTUAL PRODUCT AND INTELLECTUAL CAPITAL, Kwiatkowski S., Stowe Ch., eds., Leon Kozminski Academy of Entrepreneurship and Management, Warsaw 2001
Mieczyslaw Dobija
Date Posted: May 23, 200663 downloads
Assessment of the Significance Threshold in Auditing Financial Statements Future of Banking after the Year 2000 in the World and in the Czech Republic (Finance & Banking - Rating, Audit and Accounting), Vol. 10, pp. 1731-1746, 2005
Alexandru Tugui Jr.
and
Iuliana Eugenia Georgescu
Date Posted: May 17, 2006246 downloads
Private Standards, Public Governance: A New Look at the Financial Accounting Standards Board Boston College Law Review, Vol 48, Pg. 5, 2007, Georgetown Law and Economics Research Paper No. 902905
William W. Bratton
Date Posted: May 17, 2006Last Revised: May 13, 2011573 downloads
Did Earnings Conservatism Increase for Former Andersen Clients? Journal of Accounting, Auditing and Finance, Forthcoming
Gopal V. Krishnan
Date Posted: May 16, 2006
'Order Effects' Revisited: The Importance of Chronology Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
Michael Favere-Marchesi
Date Posted: May 15, 2006
Audit Review: The Impact of Discussion Timing and Familiarity Behavioral Research in Accounting, Vol. 28, pp. 53-64, 2006
Michael Favere-Marchesi
Date Posted: May 15, 2006
The Impact of Tax Services on Auditors' Fraud Risk Assessments Advances in Accounting, Vol. 22, pp. 157-174, 2006
Michael Favere-Marchesi
Date Posted: May 15, 2006
Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them? Contemporary Accounting Research, Autumn 2006
Hun-Tong Tan and
Karim Jamal
Date Posted: May 12, 2006
Competition for Andersen's Clients
Mark J. Kohlbeck ,
Brian W. Mayhew ,
Pamela R. Murphy
and
Michael S. Wilkins
Date Posted: May 09, 2006Last Revised: October 07, 2008283 downloads
Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information Journal of Accounting Research, Forthcoming
Robert Libby ,
Mark W. Nelson and
James E. Hunton
Date Posted: May 08, 2006
Timeliness of Asset Write-offs KDI School of Pub Policy & Management Paper No. 06-03
Tae H. Choi
Date Posted: May 04, 2006182 downloads
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment? Accounting Review, Forthcoming
Wayne R. Landsman ,
Karen K. Nelson and
Brian Rountree
Date Posted: May 03, 2006Last Revised: September 19, 2012
Scenarios of Financial and Accounting e-Activities in the Virtual Enterprise
Alexandru Tugui Jr.
Date Posted: May 03, 2006204 downloads
Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
Steven M. Glover ,
Douglas F. Prawitt and
David A. Wood
Date Posted: April 28, 2006997 downloads
Group Identification and Decision Disclosure Effects on Costly Decisions to Reduce Group Risk
Ning Du
,
Marjorie K. Shelley and
Hongmei Zhao
Date Posted: April 27, 2006Last Revised: August 12, 2008127 downloads
Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias
Mark E. Peecher and
M. David Piercey
Date Posted: April 27, 2006347 downloads
Audit Resource Planning Success in B2B e-Commerce Engagement: An Empirical Assessment of Theorized Constructs, Manifest Variables Measurement and Second Order Factor Model
Jagdish Pathak
Date Posted: April 26, 2006489 downloads
Financial Information and Earnings Quality: A Literature Review
Séverine Hermanns
Date Posted: April 25, 20062324 downloads
Multicriteria Decision Support Methodologies for Auditing Decisions: The Case of Qualified Audit Reports in the UK European Journal of Operational Research, Vol. 180, No. 3, pp. 1317-1330, 2007
Fotios Pasiouras ,
Chrysovalantis Gaganis
and
C. Zopounidis
Date Posted: April 25, 2006
Probabilistic Neural Networks for the Identification of Qualified Audit Opinions Expert Systems with Applications, Vol. 32, pp. 114-124, 2007
Michael Doumpos ,
Chrysovalantis Gaganis
and
Fotios Pasiouras
Date Posted: April 25, 2006
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity Journal of Accounting Research, Forthcoming 2008
Hollis Ashbaugh Skaife ,
Daniel W. Collins ,
William R. Kinney, Jr. and
Ryan LaFond
Date Posted: April 20, 2006Last Revised: November 07, 20083685 downloads
Internal Control Weaknesses and Information Uncertainty
Messod Daniel Beneish ,
Mary Brooke Billings and
Leslie D. Hodder
Date Posted: April 19, 2006Last Revised: April 23, 20082410 downloads
An Economic Analysis of Auditors' Capped Liability (Zur ökonomischen Analyse der begrenzten Haftung des Abschlussprüfers) Die Wirtschaftsprüfung, Vol. 58, pp. 486-499, 2005,
Martin Gelter
Date Posted: April 18, 2006
Empowering Board Audit Committees: Electronic Discovery to Facilitate Corporate Fraud Detection
Dennis Wright Michaud ,
Cliff Dutton
and
Kate A. Magaram
affiliation not provided to SSRN
,
Dutton, LLC
and
Brown University
Date Posted: April 18, 2006638 downloads
Misuse of Letters of Credit (LCs), Banker Receipts (BRs) and Cheque (Check) Fraud Leads to Financial Distress: Formulation of a New Approach to Ethic-Based Financial Statement Analysis Based on the M. R. Kumara Swamy Confidensive Motive Journal of Financial Management and Analysis,
Vol. 18, 2005
M. R. K. Swamy
Date Posted: April 18, 2006
Auditor Reputation and Auditor Independence: Evidence from an Emerging Market
Zulkarnain Muhamad Sori
,
Shamsher Mohamad
and
Yusuf Karbhari
Date Posted: April 17, 2006565 downloads
Demand for Information Enhancement: The Case of Chinese Firms
Gil B. Manzon, Jr. Jr. and
Ji Guo
Date Posted: April 13, 200664 downloads
Financial Information Failure and Lawyer Responsibility Journal of Corporation Law, Vol. 31, No. 4, September 2006, Duke Law School Legal Studies Paper No. 106
Steven L. Schwarcz
Date Posted: April 04, 2006Last Revised: June 05, 2012290 downloads
Non-Audit Services, Auditor Quality and the Value Relevance of Earnings Accounting and Finance, Forthcoming
Ferdinand A. Gul ,
Judy S.L. Tsui
and
Dan S. Dhaliwal
Date Posted: April 04, 2006593 downloads
The Nature of Capital and the Money-Goods Economy in a Contemporary Energetics Approach
General Accounting Theory Working Paper No. 68/KR/1/2004/S/178
Mieczyslaw Dobija
and
Bartosz Kurek
Date Posted: March 31, 2006126 downloads
Effects of Discussion of Audit Reviews on Auditors' Motivation and Performance Behavioral Research in Accounting, Vol. 18, pp. 135-146, 2006
Cathleen L. Miller ,
Donald B. Fedor and
Robert J. Ramsay
Date Posted: March 28, 2006
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? Journal of Business Finance & Accounting, Vol. 32, No. 7-8, pp. 1311-1346, September 2005
Ken V. Peasnell ,
Peter F. Pope and
Steven Young
Date Posted: March 27, 200621 downloads
The Analysis of Factors Affecting Ethical Judgements: The Turkish Evidence Representation of Social Responsibility, pp. 161-172, 2005.
Alovsat Muslumov
and
Guler Aras
Date Posted: March 24, 2006161 downloads
The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions MIS Quarterly, Vol. 30, No. 1, pp. 79-97, 2006
Vicky Arnold ,
Nicole Clark
,
Philip A. Collier
,
Stewart A. Leech
and
Steve G. Sutton
Date Posted: March 22, 2006
The Effect of Client Characteristics on the Negotiation Tactics of Auditors Journal of Accounting Research, December 2008
Richard C. Hatfield ,
Christopher P. Agoglia
and
Maria H. Sanchez
Date Posted: March 21, 2006Last Revised: September 17, 2008379 downloads
Does Analyst Disclosure Matter? A Real-Time Analysis
Joseph Engelberg
,
Caroline Sasseville
and
Jared Williams
Date Posted: March 15, 2006210 downloads
Tax Implications of Earnings Management Activities: Evidence from Restatements
Brad Badertscher ,
John D. Phillips ,
Morton Pincus and
Sonja O. Rego
Date Posted: March 13, 2006811 downloads
The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting MIT Sloan School of Management Research Paper
Karthik Ramanna
Date Posted: March 13, 20061482 downloads
Using 10-K Reports Brings Management Accounting to Life
E. Michael Bamber and
Linda Smith Bamber
Date Posted: March 13, 2006737 downloads
Anomalous Price Reaction and Differential Stockholder Response to Going-Concern Audit Opinions and Withdrawals
Richard Taffler and
Christine E.L. Tan
Date Posted: March 09, 2006292 downloads
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets? Journal of the American Taxation Association, Vol. 28, Spring 2006
Mary Margaret Frank and
Sonja O. Rego
Date Posted: March 02, 2006Last Revised: July 23, 2009
Strategic Revenue Recognition to Achieve Earnings Benchmarks
Marcus L. Caylor
Date Posted: February 28, 2006Last Revised: January 15, 2008807 downloads
Using Nonfinancial Measures to Assess Fraud Risk
Joseph F. Brazel
,
Keith L. Jones and
Mark F. Zimbelman
Date Posted: February 28, 2006Last Revised: July 20, 20091612 downloads
The Effects of Advertising and Solicitation on Audit Fees
David Hay and
W. Robert Knechel
Date Posted: February 22, 2006322 downloads
Auditors' Perceptions of Time Budget Pressure, Premature Sign-Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country
Teerooven Soobaroyen
and
Chelven Chengabroyan
Date Posted: February 17, 2006
Do Auditor Provided Non-Audit Services Improve Audit Effectiveness?
Jennifer Joe
and
Scott D. Vandervelde
Date Posted: February 10, 2006
What has the Invisible Hand Achieved?
Ross L. Watts
Date Posted: February 03, 20061174 downloads
Audit Qualifications of Income-Decreasing Accounting Choices Contemporary Accounting Research, Vol. 23, No. 2, 2006
Frank D. Hodge ,
Roger D. Martin and
Jamie H. Pratt
Date Posted: January 30, 2006
Audit Quality and Earnings Management by Seasoned Equity Offering Firms Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, pp. 95-120, 2004
Jian Zhou and
Randal J. Elder
Date Posted: January 26, 2006961 downloads
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