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Full Text Papers: 393,337
Authors: 226,553
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SSRN eLibrary Search Results
JEL Code: M4
5,287,308 Total downloads
Showing Papers 11,751 - 11,800 of 13,017
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An Information Economic Perspective on Experimental Research in Accounting
Behavioral Research in Accounting, Forthcoming
Laureen A. Maines , Geoffrey B. Sprinkle and Gerald L. Salamon
Indiana University Bloomington - Department of Accounting , Indiana University Bloomington - Department of Accounting and Indiana University Bloomington - Department of Accounting
Date Posted: March 31, 2006
Accepted Paper Series

Incl. Electronic Paper An Inductive Typology of Auditing Research
Cédric Lesage and Heidi Wechtler
HEC School of Management, Paris and Sorbonne Business School
Date Posted: July 25, 2008
Last Revised: March 15, 2013
Working Paper Series
314 downloads

Incl. Electronic Paper An Income Efficiency Model Approach to the Economic Consequences of the OSHA Cotton Dust Regulations
Australian Journal of Management, Vol. 26, No. 1, pp. 69-89, June 2001
Ehsan H. Feroz , Raymond L. Raab and Stephen Haag
University of Washington - Tacoma-Milgard School of Business , University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE) and University of Denver
Date Posted: August 17, 2008
Last Revised: June 15, 2009
Accepted Paper Series
45 downloads

Incl. Electronic Paper An Improved Test for Earnings Management Using Kernel Density Estimation
Henry Lahr
University of Cambridge - Centre for Business Research (CBR)
Date Posted: April 15, 2010
Last Revised: January 10, 2013
Working Paper Series
132 downloads

An Historical View of an Accounting Control System 'From the Inside': Shirley Jackson's 'My Life with R. H. Macy'
Dan N. Stone , Susan Mertzlufft-Curtis and Adel Nematallah Ibrahim
University of Kentucky - Von Allmen School of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and Alexandria University - College of Commerce - Department of Accounting
Date Posted: October 25, 2002
Working Paper Series

Incl. Electronic Paper An Extensive Comparison of Operating-Lease Capitalisation Approaches and Their Unavoidable Assumptions: Are Further Disclosures Desirable?
Mijntje Lückerath-Rovers and Auke de Bos
Nyenrode Business University and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: May 30, 2009
Last Revised: October 01, 2009
Working Paper Series
341 downloads

Incl. Electronic Paper An Extended Performance Reporting Framework for the Italian Healthcare Industry
Presented at the Conference: "Interpreting Accountability and Social Responsibility in the Italian Healthcare Sector", Bocconi University, 19 November 2005, Milan, Italy
Daniele Alesani , Ileana Steccolini and James Guthrie
SDA Bocconi , Bocconi University - Department of Policy Analysis and Public Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
81 downloads

Incl. Electronic Paper An Extended Performance Reporting Framework for Social and Environmental Accounting
Presented to International Symposium on Corporate Sustainability Management, including Environmental Management Accounting Network - Asia Pacific (Eman Ap). 24-25 November 2005, Bangkok, Thailand
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
688 downloads

Incl. Electronic Paper An Extended Model for Estimating Discretionary Loan Loss Provisions in Brazilian Banks
Jose Alves Dantas and Paulo Roberto B. Lustosa
Central Bank of Brazil and University of Brasilia
Date Posted: March 29, 2012
Last Revised: April 26, 2012
Working Paper Series
50 downloads

An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values
The Accounting Review, January 2002
Hollis Ashbaugh Skaife and Per Olsson
University of Wisconsin, Madison - Department of Accounting and Information Systems and Duke University
Date Posted: June 27, 2001
Accepted Paper Series

An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances
Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Ronald A. Davidson
Arizona State University West
Date Posted: July 08, 1999
Accepted Paper Series

Incl. Electronic Paper An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods
AAA 2008 MAS Meeting Paper
Kip R. Krumwiede , Augustin Suessmair and Jason MacDonald
University of Richmond , University of Lueneburg and Boise State University - Department of Marketing and Finance
Date Posted: July 30, 2007
Working Paper Series
583 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

An Exploratory Study of Auditor Perceptions of Sanction Threats
Research in Accounting Regulation, Vol. 17, 2004
William E. Shafer and Roselyn E. Morris
Lingnan University and Texas State University, San Marcos - Department of Accounting
Date Posted: February 11, 2004
Accepted Paper Series

Incl. Electronic Paper An Exploratory Examination of Auditor Liability Caps
James H. Irving , Jeff L. Payne and Paul L. Walker
Clemson University , University of Kentucky - Von Allmen School of Accountancy and University of Virginia
Date Posted: October 17, 2009
Last Revised: January 09, 2012
Working Paper Series
303 downloads

An Exploratory Analysis of the Voluntary Responsibility Discourse in Corporate Sector: The Case of France
Muhammad Atif and Karim Charaf
École Supérieure de Commerce (ESC) de Rouen - Rouen Business school, France and Burgundy School of Business
Date Posted: May 01, 2010
Working Paper Series

Incl. Electronic Paper An Exploration of the Relationship between Language Choice in CEO Letters to Shareholders and Corporate Reputation
Accounting Forum, 36(3): 166-177, 2012
Russell Craig and Niamh M. Brennan
Australian National University (ANU) - School of Business and Information Management and University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
11 downloads

Incl. Electronic Paper An Exploration of the Dynamics of the Conception and Teaching of Accounting Theory in Colombia (1970-2000)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: December 05, 2009
Working Paper Series
109 downloads

Incl. Fee Electronic Paper An Exploration of the Competitive Value of an Accurate Accounting System
Abacus, Vol. 41, No. 1, pp. 40-54, February 2005
Shane Moriarity
UNITEC
Date Posted: February 01, 2005
Accepted Paper Series
19 downloads

An Exploration of Boards of Directors' Quality: The Development of an Index for Directors Attributes and the Relation with Firm Value and Performance
Corporate Board: Role, Duties & Composition, V. 7, I. 2, 2011
Jose Elias Feres de Almeida
Federal University of Espirito Santo (UFES)
Date Posted: July 18, 2012
Accepted Paper Series

An Explanatory Model of Managers' Information Needs: Implications For Management Accounting
The European Accounting Review, Vol. 10, No. 2, 2001
Carla Mendoza and Pierre-Laurent Bescos
ESCP Europe and EDHEC Business School
Date Posted: March 14, 2002
Accepted Paper Series

Incl. Electronic Paper An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
CAAA Annual Conference 2011
Jean-Francois Casta , Luc J. Paugam and Hervé Stolowy
University Paris-Dauphine - DRM Finance , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: November 29, 2010
Last Revised: March 13, 2013
Working Paper Series
80 downloads

Incl. Electronic Paper An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
International Conference of the French Finance Association (AFFI), 11-13 May 2011
Luc J. Paugam , Hervé Stolowy and Jean-Francois Casta
ESSEC Business School , HEC Paris (Groupe HEC) - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Date Posted: May 09, 2011
Working Paper Series
115 downloads

An Explanation for Unintentional Optimism in Analysts' Earnings Forecasts
The Accounting Review, October 2002, Forthcoming
Lisa M. Sedor
DePaul University
Date Posted: August 05, 2002
Accepted Paper Series

Incl. Electronic Paper An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment
Satoshi Taguchi
Doshisha University
Date Posted: January 09, 2010
Working Paper Series
126 downloads

Incl. Electronic Paper An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment
Satoshi Taguchi
Doshisha University
Date Posted: February 05, 2010
Working Paper Series
105 downloads

An Experimental Markets Investigation of Auditor Independence and Pricing: The Effect of Economic Incentives and Moral Reasoning
Jeffrey W. Schatzberg , Galen R. Sevcik , Linda Thorne , R. S. Olusegun Wallace and Brian P. Shapiro
University of Arizona - Department of Accounting , Georgia State University - School of Accountancy , York University - Schulich School of Business , King Fahd University of Petroleum & Minerals (KFUPM) - Department of Management Information System & Accounting (MISAC) and University of St. Thomas (Minnesota) - Department of Accounting
Date Posted: September 07, 2002
Working Paper Series

An Experimental Investigation of the Efficacy of Lawyers' Letters
Auditing: A Journal of Practice & Theory, Vol 21, No. 1, March 2002
Jack L. Krogstad , Mark H. Taylor and Maribeth J. Stock
Creighton University - Department of Accounting , University of South Carolina - Moore School of Business and Union Pacific Railroad Company
Date Posted: September 16, 2001
Accepted Paper Series

An Experimental Investigation of the Effects of Artificial Intelligence Systems on the Training of Novice Auditors
Nitaya Wongpinunwatana
Thammasat University
Date Posted: April 20, 1999
Working Paper Series

An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 1, Spring 1997
Mahendra Gupta and Ronald R. King
Washington University, St. Louis and Washington University in Saint Louis - John M. Olin Business School
Date Posted: September 11, 1996
Accepted Paper Series

Incl. Electronic Paper An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation
Washington University Working Paper
Ronald R. King
Washington University in Saint Louis - John M. Olin Business School
Date Posted: July 16, 2001
Working Paper Series
528 downloads

An Experimental Investigation of Retention and Rotation Requirements
Nicholas Dopuch , Ronald R. King and Rachel Schwartz
Washington University in Saint Louis - John M. Olin Business School , Washington University in Saint Louis - John M. Olin Business School and affiliation not provided to SSRN
Date Posted: January 13, 2000
Working Paper Series

An Experimental Investigation of Liability Rules and Damage Measures
OLIN-97-09
Rachel Schwartz and Ronald R. King
affiliation not provided to SSRN and Washington University in Saint Louis - John M. Olin Business School
Date Posted: October 01, 1996
Working Paper Series

Incl. Electronic Paper An Experimental Investigation of Forward-Looking Non-Financial Performance Disclosures
J. Richard Dietrich , Steven J. Kachelmeier , Don N. Kleinmuntz and Thomas J. Linsmeier
Ohio State University , University of Texas at Austin - Department of Accounting , affiliation not provided to SSRN and Financial Accounting Standards Board
Date Posted: January 31, 1998
Working Paper Series
557 downloads

An Experimental Investigation of Auditor-Auditee Interaction under Ambiguity
Journal of Accounting Research, Supplement, 1999
Mark F. Zimbelman and William S. Waller
Brigham Young University and University of Arizona - Department of Accounting
Date Posted: December 05, 1999
Accepted Paper Series

An Experimental Investigation of Approaches to Audit Decision-Making: An Evaluation Using Systems - Mediated Mental Models
Contemporary Accounting Research, Vol. 22, No. 2, Summer 2005
Amy K. Choy and Ronald R. King
University of Alberta - Department of Accounting, Operations & Information Systems and Washington University in Saint Louis - John M. Olin Business School
Date Posted: February 02, 2005
Accepted Paper Series

An Experimental Investigation of Alternative Going-Concern Reporting Formats: A Canadian Experience
Canadian Accounting Perspective, Vol. 1, No. 2, Fall 2002
Chantal Viger , Asokan Anandarajan and Anthony P. Curatola
Universite du Quebec a Montreal , New Jersey Institute of Technology and Drexel University - Department of Accounting and Tax
Date Posted: January 12, 2003
Accepted Paper Series

An Experimental Investigation of Alternative Going Concern Reporting Formats: A Canadian Experience
Asokan Anandarajan , Chantal Viger and Anthony P. Curatola
New Jersey Institute of Technology , Universite du Quebec a Montreal and Drexel University - Department of Accounting and Tax
Date Posted: May 02, 2001
Working Paper Series

An Experimental Investigation into Reputation Effects and the Demand for Auditing Services
David Finley , William S. Hopwood and Robert R. Tucker
Simon Fraser University (SFU) - Accounting Area , Florida Atlantic University - School of Accounting and Fordham University - Accounting Area
Date Posted: April 16, 1998
Working Paper Series

An Experimental Examination of U.S. Individual Donors’ Information Needs and Use
Financial Accountability & Management, Forthcoming
Evelyn McDowell , Wei Li and Pamela C. Smith
Rider University , Kent State University and University of Texas at San Antonio - Department of Accounting
Date Posted: July 20, 2012
Accepted Paper Series

An Experimental Examination of the Effects of Competition, Information Asymmetry and Commitment on Subordinate Budget Reports with Relative Project Evaluation
Anthony Nikias
Keimyung University
Date Posted: August 15, 2011
Last Revised: March 29, 2013
Working Paper Series

Incl. Electronic Paper An Experimental Examination of Professional Skepticism
Kathy Hurtt , Martha M. Eining and David Plumlee
Baylor University - Department of Accounting & Business Law , University of Utah - School of Accounting and Information Systems and University of Utah - David Eccles School of Business
Date Posted: June 04, 2008
Working Paper Series
1196 downloads

Incl. Electronic Paper An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Kimberly M. Sawers and Woody M. Liao
Seattle Pacific University and University of California, Riverside
Date Posted: August 03, 2011
Working Paper Series
116 downloads

Incl. Electronic Paper An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
ICAEW, Forthcoming
Joanne Horton , Richard H. Macve and George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: September 29, 2007
Accepted Paper Series
614 downloads

Incl. Electronic Paper An Experiment in Fair Value Accounting: UK Investment Vehicles
Jo Danbolt and Bill Rees
University of Edinburgh Business School and University of Edinburgh Business School
Date Posted: March 01, 2007
Working Paper Series
603 downloads

Incl. Electronic Paper An Experiment in Fair Value Accounting: UK Investment Vehicles
European Accounting Review, Forthcoming
Jo Danbolt and Bill Rees
University of Edinburgh Business School and University of Edinburgh Business School
Date Posted: November 12, 2007
Accepted Paper Series
436 downloads

Incl. Electronic Paper An Exercise in Accounting for Marketable Securities
Darden Case No. UVA-C-2277
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
105 downloads

Incl. Electronic Paper An Examination of Work-Life Balance Perspectives of Accountants
International Journal of Critical Accounting, Forthcoming
Katherine Taken Smith , Murphy Smith and Tracy Rebecca Brower
Murray State University - College of Business , Murray State University - College of Business and Texas A&M University
Date Posted: August 25, 2008
Last Revised: September 08, 2010
Accepted Paper Series
420 downloads

Incl. Electronic Paper An Examination of Topical Coverage for the First Accounting Information Systems Course
Journal of Information Systems, Vol. 16, No. 2, pp. 143-164, Fall 2002
Craig Bain , Alan I Blankley and Murphy Smith
Northern Arizona University , University of North Carolina at Charlotte and Murray State University - College of Business
Date Posted: April 28, 2005
Accepted Paper Series
798 downloads

An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom
Karl A. Muller
Pennsylvania State University - Department of Accounting
Date Posted: April 08, 1998
Working Paper Series


 

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