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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months: 		68,988

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To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  References: 		238,981
Total References: 8,480,523
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M49
764,353 Total downloads
Showing Papers 1,101 - 1,150 of 2,008
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Incl. Electronic Paper The Audit Firm Rotation Rule: A Review of the Literature
SDA Bocconi Research Paper
Mara Cameran , Emilia Merlotti and Dino Di Vincenzo
Bocconi University - Department of Accounting , Bocconi University and SDA Bocconi
Date Posted: October 24, 2005
Last Revised: December 23, 2011
Working Paper Series
1937 downloads

The Impact of Nonaudit Services Fee Levels on Investor Perceptions of Auditor Independence, Market Efficiency, and Wealth Distribution
Shawn M. Davis and Dana Hollie
Emory University and Louisiana State University
Date Posted: October 24, 2005
Working Paper Series

Incl. Fee Electronic Paper The Different Types of Assurance Services and Levels of Assurance Provided
International Journal of Auditing, Vol. 9, No. 2, pp. 91-102, July 2005
 Mahreen Hasan , Steven Maijoor , Theodore J. Mock , Peter Roebuck , Roger Simnett and Ann Vanstraelen
University of New South Wales (UNSW) - School of Accounting , University of Maastricht - Faculty of Economics & Business Administration , University of Southern California , University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and University of Antwerp - Faculty of Applied Economics
Date Posted: October 23, 2005
Accepted Paper Series
20 downloads

Incl. Electronic Paper Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
Auditing: A Journal of Practice & Theory, Vol. 24, Supplement, pp. 115-138, 2005
 Jagan Krishnan and Yinqi Zhang
Temple University - Department of Accounting and American University
Date Posted: October 17, 2005
Last Revised: February 23, 2009
Accepted Paper Series
204 downloads

Incl. Electronic Paper Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors
Journal of Accounting, Auditing and Finance, Forthcoming
 Michael Ettredge , Chee Yeow Lim and Soo Young Kwon
University of Kansas - School of Business , Singapore Management University - School of Accountancy and Korea University
Date Posted: October 13, 2005
Last Revised: April 18, 2013
Working Paper Series
332 downloads

Contagion or Competition: Going Concern Audit Opinions for Real Estate Firms
Journal of Real Estate Finance and Economics, Vol. 32, No. 4, 2006
 R. Stephen Elliott , Michael J. Highfield and Mark Schaub
Northwestern State University - College of Business , Mississippi State University - Department of Finance and Economics and Northwestern State University - College of Business
Date Posted: October 13, 2005
Accepted Paper Series

Incl. Electronic Paper Accounting Reform in Armenia
 Robert W. McGee
Fayetteville State University
Date Posted: October 12, 2005
Working Paper Series
252 downloads

Pricing of Initial Audit Engagements by Large and Small Audit Firms
Contemporary Accounting Research, 2006
 Aloke (Al) Ghosh and Steven Lustgarten
City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: October 07, 2005
Accepted Paper Series

Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms
Contemporary Accounting Research, Vol. 23, No. 2, pp. 465-490, Summer 2006
Srinivasan Krishnamurthy , Jian Zhou and Nan Zhou
NC State University , University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Date Posted: October 05, 2005
Accepted Paper Series

Incl. Electronic Paper The Effect of ERP System Implementations on the Usefulness of Accounting Information
 Joseph F. Brazel and Li Dang
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Date Posted: October 04, 2005
Working Paper Series
3722 downloads

Incl. Fee Electronic Paper Audit Fees and the Large Auditor Premium in the Italian Market
International Journal of Auditing, Vol. 9, No. 2, pp. 129-146, July 2005
 Mara Cameran
Bocconi University - Department of Accounting
Date Posted: October 03, 2005
Accepted Paper Series
15 downloads

Incl. Electronic Paper Audit Quality Attributes, Client Size and Cost of Capital
 Guy Dinesh Fernando , Randal J. Elder and Ahmed M. Abdel-Meguid
SUNY Albany , Syracuse University and The American University in Cairo - School of Business
Date Posted: October 02, 2005
Last Revised: August 17, 2008
Working Paper Series
773 downloads

Incl. Electronic Paper Internal Controls After Sarbanes-Oxley: Revisiting Corporate Law's Duty of Care as Responsibility for Systems
 Donald C. Langevoort
Georgetown University Law Center
Date Posted: September 29, 2005
Working Paper Series
697 downloads

True and Fair View or Rzetelny I Jasny Obraz? A Survey of Polish Practitioners
European Accounting Review, Vol. 14, No. 3, pp. 579-602, 2005
 Katarzyna Kosmala-MacLullich
Heriot-Watt University - School of Management and Languages
Date Posted: September 26, 2005
Accepted Paper Series

Incl. Fee Electronic Paper Changes in Internal Auditing during the Time of the Major U.S. Accounting Scandals
International Journal of Auditing, Vol. 9, No. 2, pp. 117-127, July 2005
 Joseph V. Carcello , Dana R. Hermanson and Kannan Raghunandan
University of Tennessee, Knoxville - College of Business Administration , Kennesaw State University - Department of Accounting and Florida International University (FIU) - School of Accounting
Date Posted: September 21, 2005
Accepted Paper Series
31 downloads

Incl. Fee Electronic Paper Information Systems Risk and Audit Planning
International Journal of Auditing, Vol. 9, No. 2, pp. 147-163, July 2005
 Jean C. Bedard , Lynford E. Graham and Cynthia Jackson
Bentley University - Department of Accountancy , affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Date Posted: September 21, 2005
Accepted Paper Series
20 downloads

Incl. Fee Electronic Paper A Comparative Study of Pricing of Audit Services in Emerging Economies
International Journal of Auditing, Vol. 9, No. 2, pp. 103-116, July 2005
 Kamran Ahmed and Mahendra K. Goyal
La Trobe University and Monash University - Department of Accounting and Finance
Date Posted: September 15, 2005
Accepted Paper Series
18 downloads

Is There a Link Between Executive Equity Incentives and Accounting Fraud?
Journal of Accounting Research, Forthcoming
 Merle Erickson , Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: September 15, 2005
Accepted Paper Series

Pattern Identification and Industry-Specialist Auditors
Accounting Review, March 2006
 Jacqueline S. Hammersley
University of Georgia - J.M. Tull School of Accounting
Date Posted: September 15, 2005
Accepted Paper Series

Incl. Electronic Paper The Impact of Internal Control Quality on Audit Delay in the Sox Era
Auditing: A Journal of Practice & Theory, Vol. 25, No. 2, 2006
 Michael Ettredge , Chan Li and Lili Sun
University of Kansas - School of Business , University of Pittsburgh and University of North Texas - Accounting Department
Date Posted: September 05, 2005
Last Revised: September 14, 2009
Working Paper Series
2606 downloads

Incl. Electronic Paper 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
University of Augsburg
Date Posted: September 02, 2005
Last Revised: April 22, 2008
Accepted Paper Series
230 downloads

Incl. Electronic Paper Financial Report Restatements: Evidences from the Brazilian Financial Market
CLADEA 2005
 Fernando D.R. Murcia , Jose Alonso Borba and Newton Amaral
University of São Paulo , Universidade Federal de Santa Catarina (UFSC) - Accounting Department and UFSC - Federal University of Santa Catarina - Accounting Department
Date Posted: August 31, 2005
Working Paper Series
289 downloads

Incl. Electronic Paper Accruals Quality and Internal Control Over Financial Reporting
The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
 Jeffrey T. Doyle , Weili Ge and Sarah E. McVay
Utah State University , University of Washington - Michael G. Foster School of Business and University of Washington
Date Posted: August 30, 2005
Last Revised: July 28, 2010
Working Paper Series
4216 downloads

The Economic Inefficiency of Secrecy: Pension Fund Investors' Corporate Transparency Concerns
Journal of Business Ethics, Forthcoming
 Tessa Hebb
University of Oxford - School of Geography and the Environment
Date Posted: August 30, 2005
Accepted Paper Series

Effective Tax Rrates and the 'Industrial Policy' Hypothesis: Evidence from Malaysia
Journal of International Accounting, Auditing and Taxation, Vol. 12, pp. 45-62, 2003
 Chek Derashid and Hao Zhang
Universiti Utara Malaysia - Faculty of Accountancy and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: August 29, 2005
Accepted Paper Series

Incl. Electronic Paper A Review and Integration of Empirical Research on Materiality: Two Decades Later
Auditing: A Journal of Practice & Theory, November 2005
 William F. Messier Jr. , Nonna Martinov-Bennie and Aasmund Eilifsen
University of Nevada, Las Vegas - Department of Accounting , Macquarie University - Department of Accounting and Finance and Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Date Posted: August 28, 2005
Accepted Paper Series
923 downloads

International versus Domestic Auditing of Bank Solvency
Journal of International Economics, Vol. 67, pp. 73-96, 2005
 Andrew Feltenstein and Roger Lagunoff
Georgia State University - Department of Economics and Georgetown University - Department of Economics
Date Posted: August 28, 2005
Accepted Paper Series

Incl. Electronic Paper Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99
Accounting Review, October 2007
Tina Carpenter
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: August 26, 2005
Accepted Paper Series
1789 downloads

Fundamentals of Accounting Losses
The Accounting Review, January 2006
 April Klein and Carol A. Marquardt
New York University (NYU) - Department of Accounting, Taxation & Business Law and CUNY – Baruch College
Date Posted: August 25, 2005
Accepted Paper Series

After Enron: Auditor Conservatism and Ex-Andersen Clients
Accounting Review, Forthcoming
 Steven F. Cahan and Wei Zhang
University of Auckland Business School and SUNY at Albany
Date Posted: August 24, 2005
Accepted Paper Series

A Within Firm Analysis of Current and Expected Future Audit Lag Determinants
Journal of Information Systems, Vol. 20, No. 1, 2006
 Bruce K. Behn , DeWayne L. Searcy and Jon Woodroof
University of Tennessee, Knoxville - College of Business Administration , Auburn University and affiliation not provided to SSRN
Date Posted: August 23, 2005
Accepted Paper Series

Audit Report Lag, Audit Partner Rotation and Audit Firm Rotation: Evidence from Australia
 Kam Wah Lai and Leo C. Cheuk
Hong Kong Polytechnic University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: August 22, 2005
Working Paper Series

Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
Contemporary Accounting Research, Forthcoming
 Derek Johnston
Colorado State University - Department of Accounting
Date Posted: August 17, 2005
Accepted Paper Series

Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
 Derek Johnston
Colorado State University - Department of Accounting
Date Posted: August 17, 2005
Working Paper Series

Incl. Electronic Paper Audit Committees in Germany - Theoretical Reasoning and Empirical Evidence
Schmalenbach Business Review, Vol. 57, pp. 229-252, July 2005
 Annette G. Köhler
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management
Date Posted: August 16, 2005
Accepted Paper Series
336 downloads

Incl. Electronic Paper Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs
Issues in Accounting Education, Vol. 21, No. 3, pp. 195-218, August 2006
 Steven M. Glover , Douglas F. Prawitt and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: August 16, 2005
Accepted Paper Series
2157 downloads

Incl. Electronic Paper The SEC and Accounting, in Part Through the Eyes of Pacioli
Notre Dame Law Review, Vol. 80, pp. 837-892, 2005, Notre Dame Legal Studies Paper No. 05-20
Matthew J. Barrett
Notre Dame Law School
Date Posted: August 16, 2005
Accepted Paper Series
367 downloads

Incl. Electronic Paper Auditors' Identification with their Clients and its Effect on Auditors' Objectivity
 E. Michael Bamber and Venkataraman M Iyer
University of Georgia and University of North Carolina (UNC) at Greensboro - Bryan School of Business & Economics
Date Posted: August 15, 2005
Working Paper Series
595 downloads

Incl. Electronic Paper Independence Threats, Litigation Risk, and the Auditor's Decision Process
Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
 Allen D. Blay
Florida State University
Date Posted: August 13, 2005
Accepted Paper Series
552 downloads

Incl. Electronic Paper Pricing of Initial Audit Engagements by Large and Small Audit Firms
 Aloke (Al) Ghosh and Steven Lustgarten
City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: August 08, 2005
Working Paper Series
406 downloads

Incl. Electronic Paper Effects of Organizational Process Change on Management Control Systems and Revelations of Managers' Private Knowledge
AAA Management Accounting Section 2006 Meeting Paper
 Casey M. Rowe , Jacob G. Birnberg and Michael D. Shields
Purdue University - Krannert School of Management , University of Pittsburgh - Katz Graduate School of Business and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 03, 2005
Last Revised: October 10, 2011
Working Paper Series
667 downloads

Incl. Electronic Paper Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
Journal of Contemporary Accounting and Economics, Vol. 1, No. 2, December 2005
 Ken Y. Chen , Randal J. Elder and Jo-Lan Liu
National Taiwan University , Syracuse University and Overseas Chinese Institute of Technology - Department of Accounting
Date Posted: August 01, 2005
Accepted Paper Series
986 downloads

Linking the Quality of Management Control Systems to Their Users' Competencies: An Empirical Study
 Fabien De Geuser , Daniel Oyon and Kristof De Maeyer
ESCP Europe , HEC Lausanne and University of Lausanne
Date Posted: July 31, 2005
Working Paper Series

Incl. Electronic Paper Ameliorating Conflicts of Interest in Auditing: Effects of Recent Reforms on Auditors and their Clients
 Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 28, 2005
Working Paper Series
602 downloads

Incl. Electronic Paper Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
 Mark W. Nelson and Hun-Tong Tan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 28, 2005
Working Paper Series
1402 downloads

Incl. Electronic Paper Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing
 Lawrence J. Abbott , Susan Parker , Gary F. Peters and Dasaratha V. Rama
University of Memphis , Santa Clara University , University of Arkansas at Fayetteville and Florida International University (FIU)
Date Posted: July 26, 2005
Working Paper Series
2939 downloads

Risk Management, Internal Controls and Organizational Vulnerabilities
Managerial Auditing Journal, Vol. 20, No. 6, pp. 569-577, August 2005
 Jagdish Pathak
University of Windsor - Odette School of Business
Date Posted: July 26, 2005
Accepted Paper Series

Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical
eJournal of Tax Research, Vol. 3, No. 1, pp 28-44, June 2005
 Lin Mei Tan and John A. Veal
Massey University and The Open Polytechnic of New Zealand
Date Posted: July 21, 2005
Accepted Paper Series

Client Industry Competition and Auditor Industry Concentration
Journal of Contemporary Accounting and Economics, Forthcoming
 Jayanthi Krishnan
Temple University - Department of Accounting
Date Posted: July 19, 2005
Accepted Paper Series

Does the Provision of Non-Audit Services Affect Investor Perceptions of Auditor Independence?
Auditing: A Journal of Practice & Theory, November 2005
Jayanthi Krishnan , Yinqi Zhang and Heibatollah Sami
Temple University - Department of Accounting , American University and Lehigh University
Date Posted: July 19, 2005
Accepted Paper Series


 

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