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SSRN eLibrary Search Results
JEL Code: M49
764,126 Total downloads
Showing Papers 1,151 - 1,200 of 2,008
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Incl. Fee Electronic Paper Evading Enron: Taking Principles Too Seriously in Accounting Regulation
Modern Law Review, Vol. 68, No. 4, pp. 594-625, July 2005
Robert D. Kershaw
University of Warwick - School of Law
Date Posted: July 16, 2005
Accepted Paper Series
24 downloads

Incl. Fee Electronic Paper Corporate Governance Failures: To What Extent is Parmalat a Particularly Italian Case?
Corporate Governance: An International Review, Vol. 13, No. 4, pp. 478-488, July 2005
 Andrea Melis
University of Cagliari
Date Posted: July 06, 2005
Accepted Paper Series
25 downloads

Interpretation and Use of Auditor Fee Disclosures
Financial Analysts Journal, Vol. 61, No. 3, pp. 96-102, May/June 2005
 Julia L. Higgs and Denise Dickins
Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: June 29, 2005
Accepted Paper Series

Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
 Kam C. Chan , Barbara R. Farrell and Picheng Lee
Pace University , Pace University - Lubin School of Business and Pace University - Department of Accounting
Date Posted: June 23, 2005
Working Paper Series

Incl. Fee Electronic Paper Professional Accounting Standards and the Public Sector - A Mismatch
Abacus, Vol. 41, No. 2, pp. 138-158, June 2005
 Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: June 20, 2005
Accepted Paper Series
27 downloads

Incl. Electronic Paper SOX Costs: Auditor Attestation under Section 404
 Susan W. Eldridge and Burch T. Kealey
University of Nebraska at Omaha - Department of Accounting and University of Nebraska at Omaha
Date Posted: June 19, 2005
Working Paper Series
1602 downloads

Nothing Like the Enron Affair Could Happen in France(!)
European Accounting Review, Vol. 14, No. 2, June 2005
 Hervé Stolowy
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: June 14, 2005
Accepted Paper Series

CSR After Enron: A Role for the Academic Accounting Profession?
European Accounting Review, Vol. 14, No. 2, 2005
 David Owen
Nottingham University Business School
Date Posted: June 14, 2005
Accepted Paper Series

Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America
European Accounting Review, Vol. 14, No. 2, 2005
David J. Cooper , Jeff Everett and Dean Neu
University of Alberta - Department of Accounting, Operations & Information Systems , University of Calgary - Department of Accounting and University of Calgary - Haskayne School of Business
Date Posted: June 13, 2005
Accepted Paper Series

Incl. Electronic Paper Audit Partner Rotation, Earnings Quality and Earnings Conservatism
 Jane Hamilton , Caitlin M. S. Ruddock , Donald J. Stokes and Stephen L. Taylor
La Trobe University , University of New South Wales (UNSW) - School of Accounting , Monash University and University of New South Wales (UNSW) - School of Accounting
Date Posted: June 10, 2005
Working Paper Series
1533 downloads

Incl. Electronic Paper The Auditor-Client Management Relationship in Financial Reporting Negotiation: Focusing on the Dyad
 Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: June 10, 2005
Working Paper Series
426 downloads

Incl. Electronic Paper The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance
 Kimberly Moreno , Sudip Bhattacharjee and Duane M Brandon
Northeastern University - College of Business Administration , Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Auburn University
Date Posted: June 09, 2005
Working Paper Series
418 downloads

Incl. Fee Electronic Paper Audit Committee Composition and the Use of an Industry Specialist Audit Firm
Accounting and Finance, Vol. 45, No. 2, pp. 217-239, July 2005
 Yi Meng Chen , Robyn Moroney and Keith A. Houghton
Independent , Monash University and Australian National University (ANU) - Faculty of Economics & Commerce
Date Posted: June 08, 2005
Accepted Paper Series
29 downloads

Capitalization vs Expensing of R&D and Earnings Management
 Paul Zarowin and Dennis R. Oswald
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Michigan - Ross School of Business
Date Posted: June 08, 2005
Working Paper Series

Incl. Fee Electronic Paper Internal Governance Structures and Earnings Management
Accounting and Finance, Vol. 45, No. 2, pp. 241-267, July 2005
 Ryan Davidson , Jenny Goodwin-Stewart and Pamela Kent
University of Queensland - Business School , Queensland University of Technology - School of Accountancy and University of Queensland - Business School
Date Posted: June 08, 2005
Accepted Paper Series
12 downloads

Incl. Electronic Paper Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness
Journal of Business Ethics, Vol. 62, No. 2, pp. 115-127, December 2005
 Sandra C. Vera-Munoz
University of Notre Dame - Department of Accountancy
Date Posted: May 27, 2005
Accepted Paper Series
1210 downloads

Who Cares about Auditor Reputation?
Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
 Jan Barton
Emory University
Date Posted: May 27, 2005
Accepted Paper Series

Do Firms use Financial Engineering to Manage their Reported Earnings?
 Mohamed Chakib Kolsi and Hamadi Matoussi
University of Sfax - High Institute of Business Studies Sfax Tunisia and Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion
Date Posted: May 26, 2005
Working Paper Series

The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
Accounting Horizons, September 2005
 Weili Ge and Sarah E. McVay
University of Washington - Michael G. Foster School of Business and University of Washington
Date Posted: May 20, 2005
Accepted Paper Series

Profit Sharing and Monitoring in Partnerships
Journal of Accounting & Economics, Forthcoming
 Steven J. Huddart and Pierre Jinghong Liang
Pennsylvania State University, University Park - Department of Accounting and Carnegie Mellon University - Tepper School of Business
Date Posted: May 19, 2005
Accepted Paper Series

Incl. Electronic Paper Social Norms versus Standards of Accounting
Yale ICF Working Paper No. 05-14; Krakow Conference
 Shyam Sunder
Yale University - School of Management
Date Posted: May 19, 2005
Working Paper Series
774 downloads

Incl. Electronic Paper Industry Specialization and Auditor Quality in U.S. Markets
 Michael T. Stein and Brian D. Cadman
University of Oregon - Department of Accounting and University of Utah - David Eccles School of Business
Date Posted: May 17, 2005
Working Paper Series
688 downloads

An Investigation of the Organizational and Behavioral Effects of Corporate and National Culture on Budgeting Systems
 Hassan R. HassabElnaby , Patricia Casey Douglas and Benson Wier
University of Toledo - Department of Accounting , Loyola Marymount University and Virginia Commonwealth University
Date Posted: May 16, 2005
Last Revised: January 02, 2013
Working Paper Series

Incl. Electronic Paper How Audit Practices Got Muddled in the US and UK
 Shann Turnbull
International Institute for Self-Governance
Date Posted: May 11, 2005
Working Paper Series
356 downloads

Incl. Electronic Paper Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan
 Wuchun Chi , Huichi Huang , Yichun Liao and Hong Xie
National Chengchi University (NCCU) - Department of Accounting , Oregon State University , National Chengchi University and University of Kentucky - Von Allmen School of Accountancy
Date Posted: May 09, 2005
Working Paper Series
1228 downloads

Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language)
Canadian Accounting Perspectives, Vol. 3, No. 2, 2004
 Won Gyun No and J. Efrim Boritz
Iowa State University and University of Waterloo - School of Accounting and Finance
Date Posted: May 03, 2005
Accepted Paper Series

Incl. Fee Electronic Paper Auditing in the United States: A Historical Perspective
Abacus, Vol. 41, No. 1, pp. 21-39, February 2005
 Dale L. Flesher , Gary Previts and William D. Samson
University of Mississippi - Patterson School of Accountancy , Case Western Reserve University - Department of Accountancy and University of Alabama - Culverhouse School of Accountancy
Date Posted: May 03, 2005
Accepted Paper Series
20 downloads

Security in XML-Based Financial Reporting Services on the Internet
Journal of Accounting and Public Policy, Forthcoming
 Won Gyun No and J. Efrim Boritz
Iowa State University and University of Waterloo - School of Accounting and Finance
Date Posted: May 03, 2005
Accepted Paper Series

Incl. Electronic Paper Determinants of Audit Preparers' Workpaper Justifications
 Premila Gowri Shankar and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: April 29, 2005
Working Paper Series
146 downloads

Audit Quality in ASEAN
International Journal of Accounting, Vol. 35, No. 1, pp.121-149, 2000
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: April 28, 2005
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs
International Journal of Auditing, Vol. 9, No. 1, pp. 59-77, March 2005
 Theodore J. Mock and Jerry L. Turner
University of Southern California and TCU
Date Posted: April 27, 2005
Accepted Paper Series
16 downloads

Incl. Fee Electronic Paper Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada
International Journal of Auditing, Vol. 9, No. 1, pp. 21-44, March 2005
 Charles Piot
University of Grenoble
Date Posted: April 27, 2005
Accepted Paper Series
16 downloads

Incl. Fee Electronic Paper Auditors as Underwriters: An Alternative Framework
International Journal of Auditing, Vol. 9, No. 1, pp. 1-19, March 2005
 Sudip Bhattacharjee , Kimberly Moreno and James A. Yardley
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems , Northeastern University - College of Business Administration and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: April 27, 2005
Accepted Paper Series
16 downloads

Incl. Fee Electronic Paper Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange
International Journal of Auditing, Vol. 9, No. 1, pp. 45-58, March 2005
 Stergios Leventis , Pauline Weetman and Constantinos Caramanis
Lancaster University - Management School , University of Strathclyde, Glasgow - Department of Accounting and Finance and University of Athens
Date Posted: April 27, 2005
Accepted Paper Series
20 downloads

Incl. Fee Electronic Paper Hybridisation or Polarisation: Doctors and Accounting in the UK, Germany and Italy
Financial Accountability & Management, Vol. 21, No. 2, pp. 135-162, May 2005
 Kerry Jacobs
Australian National University
Date Posted: April 27, 2005
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper System Controls Reliability and Assessment Effort
International Journal of Auditing, Vol. 9, No. 1, pp. 79-90, March 2005
 Ronald Daigle , Tim Kizirian and L. Dwight Sneathen
Louisiana State University, Baton Rouge - Department of Accounting , California State University, Chico - Department of Accounting and MIS and Mississippi State University - School of Accountancy
Date Posted: April 27, 2005
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments
 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: April 27, 2005
Last Revised: June 01, 2009
Working Paper Series
392 downloads

Financial Reporting in Internet Era between Reality and Expectations: A Comparative Analysis to Websites of Big Egyptian and American Firms
Egyptian Journal of Commercial Studies, Vol. 28, No. 4, 2004
 Mohamed M. El-Dyasty
Mansoura University
Date Posted: April 22, 2005
Accepted Paper Series

Incl. Electronic Paper Do Succeeding Auditors to Arthur Andersen After the Financial Scandals Reports More Conservatively?
 Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: April 21, 2005
Working Paper Series
213 downloads

A Framework for Determinants of Audit Committees' Contribution to Achieve Financial Reporting Quality
 Mohamed M. El-Dyasty
Mansoura University
Date Posted: April 20, 2005
Working Paper Series

The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study
Accounting Horizons, Vol. 19, No. 1, pp. 1-10, March 2005
 Craig Emby and Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area and Simon Fraser University (SFU) - Accounting Area
Date Posted: April 20, 2005
Accepted Paper Series

Critical Issues on the Enforcement of the 'True and Fair View' Accounting Principle. Learning from Parmalat.
Corporate Ownership & Control, Vol. 2, No. 2, pp. 108-119, Winter 2005
 Andrea Melis
University of Cagliari
Date Posted: April 19, 2005
Accepted Paper Series

The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program
Journal of Accounting and Economics, Forthcoming
 Clive S. Lennox and Gilles Hilary
Nanyang Technological University and INSEAD
Date Posted: April 18, 2005
Accepted Paper Series

Incl. Electronic Paper The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program

 Clive S. Lennox and Gilles Hilary
Nanyang Technological University and INSEAD
Date Posted: April 18, 2005
Working Paper Series
598 downloads

Does 'Political Bias' in the Dit or Dit-2 Threaten Validity in Studies of Cpas?
Behavioral Research in Accounting, Vol. 17, pp. 23-42, 2005
 Charles D. Bailey , Thomas J. Phillips and Stephen B. Scofield
University of Memphis , Louisiana Tech University and Texas A&M University - Kingsville
Date Posted: April 17, 2005
Last Revised: January 13, 2012
Accepted Paper Series

Incl. Electronic Paper Auditor Negotiations: An Examination of the Efficacy of Intervention Methods
Accounting Review, Forthcoming
 Ken Trotman , Arnold Wright and Sally Wright
University of New South Wales (UNSW) - School of Accounting , Northeastern University - Accounting Area and University of Massachusetts at Boston
Date Posted: April 14, 2005
Accepted Paper Series
300 downloads

Incl. Electronic Paper Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems?
Journal of Information Systems, Forthcoming
 James E. Hunton , Arnold Wright and Sally Wright
Bentley University - Department of Accountancy , Northeastern University - Accounting Area and University of Massachusetts at Boston
Date Posted: April 14, 2005
Accepted Paper Series
803 downloads

Incl. Electronic Paper Recognition v. Disclosure and Auditor Misstatement Correction: The Cases of Stock Compensation and Leases
 Robert Libby , Mark W. Nelson and James E. Hunton
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Bentley University - Department of Accountancy
Date Posted: April 14, 2005
Working Paper Series
529 downloads

Incl. Electronic Paper The Impact of Increased Accounting Disclosure on Information Asymmetry: A Case of Implementing New Auditing Standards in Emerging Markets

 Haiyan Zhou
University of Texas - Pan American
Date Posted: April 13, 2005
Working Paper Series
1062 downloads

Incl. Electronic Paper Audit Quality and Risk Differences Among Auditors
 Lisa Tilis
Grant Thornton, LLP
Date Posted: April 11, 2005
Working Paper Series
1477 downloads


 

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