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SSRN eLibrary Search Results
JEL Code: M4
5,287,513 Total downloads
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The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions
The Accounting Review, Vol 73, No 1, January 1998
Sandra C. Vera-Munoz
University of Notre Dame - Department of Accountancy
Date Posted: January 05, 1998
Accepted Paper Series

The Effects of Accounting Regulation on Tax Credit Utilization Propensity
Research in Accounting Regulation, Vol. 17, 2004
Thomas J. Linsmeier and Thomas J. Carroll
Financial Accounting Standards Board and University of Iowa - Department of Accounting
Date Posted: February 12, 2004
Accepted Paper Series

Incl. Electronic Paper The Effects of Accounting Report Quality on the Bias in and Likelihood of Management Disclosures
Young K. Kwon , Paul Newman and Yoonseok Zang
University of Illinois - College of Business , University of Texas at Austin - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: May 06, 2009
Working Paper Series
289 downloads

Incl. Electronic Paper The Effects of Accounting Restatements on Firm Growth
Journal of Accounting and Public Policy, Forthcoming
Susan Albring , Shawn X. Huang , Raynolde Pereira and Xiaolu Xu
Syracuse University - Joseph I. Lubin School of Accounting , University of Arkansas , University of Missouri at Columbia - School of Accountancy and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: September 18, 2012
Accepted Paper Series
259 downloads

Incl. Electronic Paper The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
Jonathan H. Grenier , Bradley Pomeroy and Matthew Stern
Miami University - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: October 27, 2010
Last Revised: January 28, 2013
Working Paper Series
330 downloads

Incl. Electronic Paper The Effects of Accounting Standard Setting on Accounting Quality
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: February 06, 2008
Working Paper Series
1488 downloads

Incl. Electronic Paper The Effects of Accounting Standardization in the European Union on the Capital Market: First Evidence from the Bank Industry
Vera Palea
University of Turin, Italy
Date Posted: February 14, 2008
Working Paper Series
307 downloads

Incl. Electronic Paper The Effects of Advertising and Solicitation on Audit Fees
David Hay and W. Robert Knechel
University of Auckland - Department of Accounting and Finance and University of Florida - Fisher School of Accounting
Date Posted: February 22, 2006
Working Paper Series
322 downloads

The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
Journal of Accounting Research, Vol. 41, No. 1, pp. 33-46, March 2003
Christopher P. Agoglia , Thomas Kida and Dennis M. Hanno
University of Massachusetts at Amherst , University of Massachusetts at Amherst and University of Massachusetts at Amherst
Date Posted: June 28, 2004
Accepted Paper Series

Incl. Electronic Paper The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy
Sami Keskek , Linda A. Myers , Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business , University of Arkansas , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: September 25, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper The Effects of Attribute Evaluability and Evaluation Mode on Decisions Involving Nontraditional and Nonfinancial Accounting Information
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Hank C. Alewine and Dan N. Stone
University of Alabama in Huntsville - College of Business Administration and University of Kentucky - Von Allmen School of Accountancy
Date Posted: August 18, 2010
Last Revised: December 02, 2010
Working Paper Series
185 downloads

The Effects of Audit Committee Members’ Age and Additional Directorships on the Cost of Equity Capital in the U.S.
European Accounting Review, Forthcoming
Mai Dao , Hua-Wei Huang and Jishan Zhu
University of Toledo - College of Business Administration , National Cheng Kung University - Accounting and SUNY at Old Westbury - School of Business
Date Posted: October 05, 2012
Accepted Paper Series

Incl. Electronic Paper The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality
Wuchun Chi , Linda A. Myers , Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting , University of Arkansas , Texas A&M University (TAMU) - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 21, 2008
Last Revised: March 28, 2013
Working Paper Series
515 downloads

The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses
Accounting Review, Vol. 75, No. 3, July 2000
Kathryn Kadous
Emory University - Goizueta Business School
Date Posted: March 20, 2000
Accepted Paper Series

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

The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review
The Accounting Review, Vol 73, No 4, October 1998
Geoffrey B. Sprinkle and Richard M. Tubbs
Indiana University Bloomington - Department of Accounting and University of Iowa - Department of Accounting
Date Posted: July 18, 1998
Accepted Paper Series

Incl. Electronic Paper The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review
Geoffrey B. Sprinkle and Richard M. Tubbs
Indiana University Bloomington - Department of Accounting and University of Iowa - Department of Accounting
Date Posted: May 09, 1997
Working Paper Series
544 downloads

The Effects of Audit Risk and Litigation Risk on Decision Aid Reliance
Mohamed I. Gomaa , James E. Hunton and Jacob M. Rose
Suffolk University - Sawyer School of Management , Bentley University - Department of Accountancy and Southern Illinois University at Carbondale - College of Business
Date Posted: August 29, 2006
Working Paper Series

Incl. Electronic Paper The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: February 21, 2005
Working Paper Series
870 downloads

Incl. Electronic Paper The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
Kendall Bowlin , Jessen L. Hobson and M. David Piercey
University of Mississippi - Patterson School of Accountancy , University of Illinois at Urbana-Champaign and University of Massachusetts at Amherst
Date Posted: August 23, 2011
Last Revised: February 28, 2013
Working Paper Series
1177 downloads

The Effects of Biases in Probability Judgments on Market Prices
Accounting, Organizations and Society, Vol. 19, No. 8, pp. 675-700, 1994
Ananda R. Ganguly , John H. Kagel and Donald V. Moser
Claremont McKenna College - Robert Day School of Economics and Finance , Ohio State University (OSU) - Department of Economics and University of Pittsburgh
Date Posted: December 05, 2006
Accepted Paper Series

The Effects of Business Risk on Audit Pricing
Phillip Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group
Date Posted: July 09, 1999
Accepted Paper Series

The Effects of Choice on Auditors' Intrinsic Motivation and Performance
BEHAVIORAL RESEARCH IN ACCOUNTING, Vol 9, 1997
D'Arcy A. Becker
University of Wisconsin at Eau Claire
Date Posted: March 12, 1997
Accepted Paper Series

Incl. Electronic Paper The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments
Joseph F. Brazel and Christopher P. Agoglia
North Carolina State University - Poole College of Management - Department of Accounting and University of Massachusetts at Amherst
Date Posted: February 20, 2004
Working Paper Series
896 downloads

Incl. Electronic Paper The Effects of Contract Generosity and Feedback on Reciprocity, Trust and Cooperation
Khim Kelly and Patricia M. S. Tan
University of Waterloo - School of Accounting and Finance and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: February 10, 2010
Working Paper Series
44 downloads

The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level
Accounting Review, Forthcoming
Xinrong Qiang
University of Wyoming - Department of Accounting
Date Posted: December 30, 2006
Accepted Paper Series

The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments
Auditing: A Journal of Practice & Theory, September 2001
Todd DeZoort and Steven Salterio
University of Alabama - Culverhouse School of Accountancy and Queen's University - School of Business
Date Posted: August 07, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Corporate Governance on Firms' Credit Ratings
Hollis Ashbaugh Skaife , Daniel W. Collins and Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems , University of Iowa - Department of Accounting and BlackRock
Date Posted: March 03, 2004
Working Paper Series
2568 downloads

Incl. Electronic Paper The Effects of Corporate Governance on Information Disclosure, Timeliness and Market Participants’ Expectations
Wendy Beekes , Philip R. Brown , Germaine Chin and Qiyu Zhang
Lancaster University - Department of Accounting and Finance , University of Western Australia - Department of Accounting and Finance , University of Western Australia - Faculty of Economics & Commerce and Lancaster University Management School
Date Posted: August 02, 2012
Working Paper Series
122 downloads

Incl. Electronic Paper The Effects of Corporate Governance on the Likelihood of a Corporation Being Acquired, Going Private, or Going Bankrupt
M. Sinan Goktan , Robert L. Kieschnick and Rabih Moussawi
California State University, East Bay , University of Texas at Dallas and University of Pennsylvania - The Wharton School
Date Posted: March 17, 2009
Working Paper Series
234 downloads

Incl. Electronic Paper The Effects of Corporate Governance on the Relationship Between Innovative Efforts and Performance
European Accounting Review, Forthcoming
Johnny Jermias
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: August 27, 2007
Accepted Paper Series
360 downloads

Incl. Electronic Paper The Effects of Corporate Social Responsibility Investment, Assurance, and Perceived Fairness on Investors’ Judgments
Helen L. Brown-Liburd , Jeffrey R. Cohen and Valentina L. Zamora
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems , Boston College - Department of Accounting and Seattle University - Albers School of Business and Economics
Date Posted: January 16, 2012
Working Paper Series
431 downloads

The Effects of Corporation/Country Characteristics and the Level of Corporate Governance on Corporate Risk Disclosure: The Case of the Gulf Cooperative Council (GCC) Countries
Abed Al-Nasser Abdallah and Mostafa Kamal Hassan
American University of Sharjah and Independent
Date Posted: May 05, 2013
Working Paper Series

Incl. Electronic Paper The Effects of Cost Structures and Organizational Characteristics on Nonprofit's Tax-Motivated Expense Reallocations
Robert J. Yetman
University of California, Davis - Graduate School of Management
Date Posted: May 14, 2001
Working Paper Series
263 downloads

Incl. Electronic Paper The Effects of Credit Competition on Banks’ Loan Loss Provision Timeliness
Rotman School of Management Working Paper No. 2192586
Yiwei Dou , Stephen G. Ryan and Youli Zou
New York University (NYU) - Department of Accounting, Taxation & Business Law , New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Date Posted: December 22, 2012
Last Revised: March 04, 2013
Working Paper Series
77 downloads

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business
Date Posted: December 04, 1995
Working Paper Series

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business
Date Posted: June 26, 1996
Accepted Paper Series

The Effects of Debt Contracting on Voluntary Accounting Method Changes
Accounting Review, January 2003
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 04, 2002
Accepted Paper Series

The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes
International Journal of Accounting Information Systems, Vol. 12, pp. 40-56, 2011, Singapore Management University School of Accountancy Research Paper
Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 27, 2011
Last Revised: April 20, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Documentation Methods on Auditors' Memory, Performance and Efficiency
Robert J. Ramsay and Elizabeth A. Payne
University of Kentucky - Gatton College of Business and Economics and University of Louisville - College of Business and Public Administration
Date Posted: February 15, 2007
Working Paper Series
219 downloads

Incl. Electronic Paper The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance
Sandra C. Vera-Munoz , William R. Kinney, Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy , University of Texas at Austin - Department of Accounting and University of Southern California
Date Posted: March 26, 2001
Working Paper Series
251 downloads

The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance
As published in The Accounting Review, July 2001
Sandra C. Vera-Munoz , William R. Kinney, Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy , University of Texas at Austin - Department of Accounting and University of Southern California
Date Posted: May 24, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements
Anwer S. Ahmed , Douglas E. Stevens and Minsup Song
Texas A&M University - Mays Business School , Florida State University and Sogang University
Date Posted: September 15, 2006
Working Paper Series
172 downloads

The Effects of Employee Stock Options on Credit Ratings
Accounting Review, Vol. 83, No. 5, 2008
Yen-Jung Lee
National Taiwan University
Date Posted: August 31, 2008
Accepted Paper Series

The Effects of Endogenous Information Acquisition about Business Risk on Audit Pricing
A1.133 WP 187
Phillip Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group
Date Posted: December 06, 1997
Working Paper Series

Incl. Electronic Paper The Effects of Enterprise Risk Management on Firm Performance
Donald P. Pagach and Richard S. Warr
North Carolina State University and North Carolina State University
Date Posted: July 06, 2008
Last Revised: April 16, 2010
Working Paper Series
2788 downloads

The Effects of Environmental Risk Information on Auditors' Decisions about Prospective Financial Statements
European Accounting Review, Vol. 13, No. 3, September 2004
Waymond Rodgers and Thomas Housel
University of California, Riverside and Naval Postgraduate School
Date Posted: June 25, 2004
Accepted Paper Series

Incl. Electronic Paper The Effects of Environmental Uncertainty and Budgetary Control Effectiveness on Propensity to Create Budgetary Slack in Public Sector
African Journal of Business Management, Vol. 5, No. 22, pp. 8902-8908, September 2011
Emine Yilmaz and Gökhan Özer
Istanbul Medeniyet University and Gebze Institute of Technology (GIT)
Date Posted: October 21, 2011
Last Revised: December 27, 2011
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
Dirk E. Black , Ervin L. Black Sr., Theodore E. Christensen and James F. Waegelein
Duke University - Fuqua School of Business , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and Emporia State University - Department of Accounting, Computer Information Systems and Economics
Date Posted: December 08, 2008
Last Revised: April 24, 2011
Working Paper Series
239 downloads

Incl. Electronic Paper The Effects of Executives on Corporate Tax Avoidance
Scott Dyreng , Michelle Hanlon and Edward L. Maydew
Duke University , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: July 11, 2008
Last Revised: September 19, 2012
Working Paper Series
1306 downloads


 

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