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


SSRN eLibrary Search Results
JEL Code: M40
869,627 Total downloads
Showing Papers 1,071 - 1,120 of 2,718
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Incl. Electronic Paper Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research
Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand
Jane Broadbent and James Guthrie
University of London, Royal Holloway and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
246 downloads

Incl. Electronic Paper Social and Environmental Reporting: The Australian Food and Beverage Industry
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
 Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
239 downloads

Incl. Electronic Paper Sustainability Reporting in Australian Public Sector Organisations: Why They Report
Presented to the 12th Annual Conference of the International Research Society for Public Management (IRSPM), 26-28 March 2008, Brisbane, Australia
 Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
291 downloads

Incl. Electronic Paper UK Account Preparers' Perspectives on the Role of Intellectual Capital Reporting
Presented to the Global Accounting and Organisational Change Conference, 9-11 July 2008, Melbourne, Australia.
 Jeffrey Unerman and James Guthrie
University of London, Royal Holloway College, School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 14, 2009
Accepted Paper Series
162 downloads

Incl. Electronic Paper Australian Business Schools: More than 'Commercial Enterprise'?
British Academy of Management Conference BAM08 Harrogate, September 2008
 Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
36 downloads

Incl. Electronic Paper Collegial Entrepreneurialism: Australian Graduate Schools of Business
Presented to the 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
 Suzanne Ryan and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
37 downloads

Incl. Electronic Paper Interdisciplinarity in Management Education: Australian Graduate Schools of Business
11th Annual Conference of the Irish Academy of Management Dublin City University, Dublin, Ireland, 2008
 Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
78 downloads

Incl. Electronic Paper Protecting 'Public Interest' in Modernised Skies
The 5TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam
 Alan Jones and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
91 downloads

Incl. Electronic Paper Sustainability Reporting by Australian Public Sector Organisations: Why They Report
5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
 Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: March 16, 2009
Accepted Paper Series
122 downloads

Incl. Electronic Paper The Role of Corporate Social Capital in Business Innovation Networks
Presented to the International Forum on Knowledge Asset Dynamics, 26-27 June 2008, Matera, Italy
 Laurence Lock Lee and James Guthrie
Optimice Pty Ltd and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
496 downloads

Incl. Electronic Paper 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
The University of Sydney and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: April 27, 2009
Accepted Paper Series
143 downloads

Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009
 Shannon W. Anderson and Henri C. Dekker
University of California, Davis and VU University Amsterdam - Department of Accounting
Date Posted: March 12, 2009
Accepted Paper Series

Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009
 Shannon W. Anderson and Henri C. Dekker
University of California, Davis and VU University Amsterdam - Department of Accounting
Date Posted: March 12, 2009
Accepted Paper Series

Incl. Electronic Paper Profitability and Cost Management in Former State Owned Enterprises in Vietnam
 Tyrone M. Carlin and Cuong Duc Pham
The University of Sydney Business School and The National Economics University- Accounting Faculty
Date Posted: March 11, 2009
Working Paper Series
156 downloads

Incl. Electronic Paper Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-Mainstream and Language Barrier Biases
European Accounting Review, Forthcoming
 Bernard Raffournier and Alain Schatt
University of Geneva and University of Neuchâtel - Institute of Financial Analysis
Date Posted: March 08, 2009
Working Paper Series
119 downloads

Incl. Electronic Paper The Role of Accounting Control Systems in the Four Show Caves in Greece
 Nikos Kartalis and Stergios Athianos
TEI of Western Macedonia and TEI of Serres
Date Posted: March 06, 2009
Working Paper Series
109 downloads

Motivated Reasoning and Verbal vs. Numerical Probability Assessment: Evidence from an Accounting Context
Organizational Behavior and Human Decision Processes, Vol. 108, pp. 330-341, 2009
 M. David Piercey
University of Massachusetts at Amherst
Date Posted: March 05, 2009
Accepted Paper Series

Interdependencies in Organization Design: A Test in Universities
 Tze Ki Jennie Chung , Graeme L. Harrison and Robert Reeve
affiliation not provided to SSRN , Macquarie University - Department of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: February 26, 2009
Working Paper Series

The Simultaneous Relation between Auditor Switching and Audit Opinion: An Empirical Analysis
Accounting and Business Research, Vol. 26, No. 3, pp. 224-236, Summer 1996
 Jagan Krishnan , Jayanthi Krishnan and Ray G. Stephens
Temple University - Department of Accounting , Temple University - Department of Accounting and affiliation not provided to SSRN
Date Posted: February 26, 2009
Accepted Paper Series

Incl. Electronic Paper Transpacific Industries - A Case Study in Profit Quality Through the Examination of Impairment Disclosures
MGSM Working Paper No. 2009-1
 Tyrone M. Carlin , Nigel Finch and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: February 24, 2009
Working Paper Series
225 downloads

Incl. Electronic Paper Restoring Social Legitimacy: Discursive Strategies Used By a Pharmaceutical Industry Leader
 Marc Hasbani and Gaetan Breton
Université du Québec à Montréal and University du Quebec at Montreal
Date Posted: February 23, 2009
Last Revised: January 31, 2010
Working Paper Series
104 downloads

Incl. Electronic Paper A Productivity Augmented Capital Asset Pricing Approach to Anomaly Resolution
 David J. Moore and George C. Philippatos
California State University, Sacramento and University of Tennessee, Knoxville - College of Business Administration
Date Posted: February 21, 2009
Last Revised: April 13, 2010
Working Paper Series
88 downloads

In Search of Management Accounting Theory
European Accounting Review, Forthcoming
 Teemu Malmi and Markus Granlund
Aalto University - Department of Accounting and Finance and Turku School of Economics
Date Posted: February 20, 2009
Accepted Paper Series

Agreeing on Problems, Where are the Solutions? A Reply to Quattrone
European Accounting Review, Forthcoming
 Teemu Malmi and Markus Granlund
Aalto University - Department of Accounting and Finance and Turku School of Economics
Date Posted: February 19, 2009
Accepted Paper Series

Incl. Electronic Paper Semiotic Analysis of Storytelling in the Annual Report
 Gaetan Breton
University du Quebec at Montreal
Date Posted: February 19, 2009
Working Paper Series
207 downloads

Incl. Electronic Paper CEO Personal Wealth, Equity Incentives and Firm Performance
Corporate Governance: An International Review, Forthcoming
 Anna Elsilä , Juha-Pekka Kallunki , Henrik Nilsson and Petri Sahlström
University of Oulu - Department of Accounting and Finance , University of Oulu - Department of Accounting and Finance , University of Umea and University of Oulu
Date Posted: February 16, 2009
Last Revised: August 26, 2012
Accepted Paper Series
176 downloads

Incl. Electronic Paper Information Production, Retail Investors, and Delegated Portfolio Management
AFA 2010 Atlanta Meetings Paper
 Jie He
University of Georgia - Department of Banking and Finance
Date Posted: February 14, 2009
Last Revised: October 27, 2010
Working Paper Series
248 downloads

Incl. Electronic Paper Do Auctions Create Value? The Role of Private Information
 Carol Anilowski Cain , Antonio J. Macias and Juan Manuel Sanchez
Wake Forest University , Texas Christian University and University of Arkansas - Department of Accounting
Date Posted: February 09, 2009
Last Revised: March 06, 2013
Working Paper Series
186 downloads

Cost Accounting Systems Structure and Information Quality Properties: An Empirical Analysis
Journal of Applied Accounting Research, Forthcoming
 Sandra Cohen and Efrosini Kaimenaki
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: February 09, 2009
Last Revised: October 09, 2009
Accepted Paper Series

Incl. Electronic Paper Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
UC Davis Graduate School of Management Research Paper No. 07-09
 Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: February 08, 2009
Last Revised: July 21, 2009
Working Paper Series
517 downloads

An Exploratory Study of Financial Priorities, Financial Planning and Control Practices in Voluntary Organisations: Perceptions of Treasurers in a Developing Country
Journal of Accounting and Organizational Change, Vol. 3, No. 3, pp. 270-301, 2007
 Teerooven Soobaroyen and Raja Vinesh Sannassee
University of Southampton and University of Mauritius - Law & Management
Date Posted: February 08, 2009
Last Revised: February 09, 2009
Accepted Paper Series

Incl. Electronic Paper The Impact of Globalization on Regulations and Accounting Systems: Dimensioning and Quantification
Journal of International Business and Economics, Vol. VII, No. 3, pp. 23-46, 2007
 Dumitru Matis , Gabriela Bodea and Razvan V. Mustata
Babes-Bolyai University - Faculty of Economics and Business Administration , Babes-Bolyai University and Babes-Bolyai University, Faculty of Economics and Business Administrations
Date Posted: February 08, 2009
Accepted Paper Series
154 downloads

Incl. Electronic Paper Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
 Paul A. Copley and Edward B. Douthett Jr.
James Madison University - School of Accounting and George Mason University - Accounting Program
Date Posted: February 06, 2009
Working Paper Series
90 downloads

Incl. Electronic Paper Accounting Program Research Rankings by Topical Area and Methodology
Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
 Joshua G. Coyne , Scott L. Summers , Brady Williams and David A. Wood
University of North Carolina (UNC) at Chapel Hill - Accounting Area , Brigham Young University - School of Accountancy , University of Washington - Foster School of Business and Brigham Young University - School of Accountancy
Date Posted: February 05, 2009
Last Revised: December 16, 2010
Accepted Paper Series
4392 downloads

Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
 Paul A. Copley and Edward B. Douthett Jr.
James Madison University - School of Accounting and George Mason University - Accounting Program
Date Posted: February 05, 2009
Accepted Paper Series

Incl. Electronic Paper Neuroaccounting, Part I: The Primate Brain and Reciprocal Exchange
 John W. Dickhaut , Sudipta Basu , Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased) , Temple University - Fox School of Business and Management , George Mason University - Department of Economics and Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
500 downloads

Incl. Electronic Paper Neuroaccounting, Part II: Consilience Between Accounting Principles and the Primate Brain
 John W. Dickhaut , Sudipta Basu , Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased) , Temple University - Fox School of Business and Management , George Mason University - Department of Economics and Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
498 downloads

Incl. Fee Electronic Paper Knowledge Transfer in Project Reviews: The Effect of Self-Justification Bias and Moral Hazard
Accounting & Finance, Vol. 49, No. 1, pp. 75-93, March 2009
 Mandy M. Cheng , Axel K-D Schulz and Peter Booth
University of New South Wales (UNSW) - School of Accounting , University of Melbourne - Faculty of Business and Economics and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: January 31, 2009
Accepted Paper Series
2 downloads

Incl. Electronic Paper Earnings Management and Thresholds: Are Manipulated Amounts Significant?
CAAA Annual Conference 2009 Paper
 Olivier B. Vidal
Ecole Normale Superieure de Cachan
Date Posted: January 27, 2009
Working Paper Series
452 downloads

Incentive Contracting and Value-Relevance of Earnings and Cash Flows
Journal of Accounting Research, 2009
 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: January 25, 2009
Accepted Paper Series

Incl. Electronic Paper Explicit Relative Performance Evaluation in Performance-Vested Equity Grants
Review of Accounting Studies, Vol. 14, No. 2-3, 2009
 Mary Ellen Carter , Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting , University of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business
Date Posted: January 24, 2009
Accepted Paper Series
123 downloads

The True and Fair View in the European Union
European Accounting Review, Vol. 18, 2009
 David J. A. Alexander and Eva Eberhartinger
University of Birmingham Business School and Vienna University of Economics and Business Administration
Date Posted: January 22, 2009
Accepted Paper Series

Recordkeeping Alters Economic History by Promoting Reciprocity
Proceedings of the National Academy of Sciences, Vol. 106, No. 4, pp. 1009-1014, January 27, 2009
 Sudipta Basu , John W. Dickhaut , Gary Hecht , Kristy L. Towry and Gregory B. Waymire
Temple University - Fox School of Business and Management , Chapman University (Deceased) , University of Wisconsin - Madison , Emory University and Emory University - Department of Accounting
Date Posted: January 21, 2009
Accepted Paper Series

Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia
Australian Journal of Management, Vol. 36, No. 2, 2011
 Keryn Chalmers , Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting and Finance , University of Melbourne - Department of Accounting and Monash University - Department of Accounting and Finance
Date Posted: January 20, 2009
Last Revised: September 22, 2011
Accepted Paper Series
255 downloads

Incl. Electronic Paper The Economics of Full Cost Transfer Pricing
 Jan Bouwens and Bert Steens
Tilburg University - Center and Faculty of Economics and Business Administration and VU University
Date Posted: January 18, 2009
Last Revised: April 20, 2009
Working Paper Series
518 downloads

Incl. Electronic Paper Profitable Pricing Decisions
Economics of Money, Banking and Finance, First International Conference on Social Sciences, Izmir, Turkey, Vol. 5, pp. 21-22, August 2008
 Tureac Cornelia and Turtureanu Anca Gabriela
affiliation not provided to SSRN and Universitatea Danubius
Date Posted: January 15, 2009
Accepted Paper Series
80 downloads

The Choice of Interactive Control Systems under Different Innovation Management Modes
European Accounting Review, May 2009
 Josep Bisbe and Ricardo Malagueño
ESADE Business School and University of Essex
Date Posted: January 14, 2009
Last Revised: June 24, 2011
Accepted Paper Series

Incl. Electronic Paper Cost Interactions in Healthcare
 Robert Biscontri and Silvia Alessi-Severini
University of Manitoba - Asper School of Business and University of Manitoba - Faculty of Pharmacy
Date Posted: January 13, 2009
Working Paper Series
47 downloads

Incl. Electronic Paper Global Audit Firm Networks and Reputation Risk: Evidence from Japan and the U.S.
CAAA Annual Conference 2009 Paper
 Fumiko Takeda
University of Tokyo
Date Posted: January 13, 2009
Last Revised: January 06, 2012
Working Paper Series
133 downloads

Incl. Electronic Paper Reflections on Using Simulations in Teaching Accounting and Strategic Management
 Leslie Blyth
Grant MacEwan University
Date Posted: January 13, 2009
Working Paper Series
191 downloads


 

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