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Full Text Papers: 393,706
Authors: 226,701
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SSRN eLibrary Search Results
JEL Code: M4
5,292,551 Total downloads
Showing Papers 1,181 - 1,230 of 13,021
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Incl. Electronic Paper An Evolutionary Risk Basis for Differential Treatment of Gains and Losses
Korok Ray , Venky Nagar and Madhav V. Rajan
affiliation not provided to SSRN , University of Michigan - Stephen M. Ross School of Business and Stanford Graduate School of Business
Date Posted: April 22, 2011
Last Revised: November 17, 2012
Working Paper Series
98 downloads

Incl. Fee Electronic Paper An Evolving Conceptual Framework?
Abacus, Vol. 39, pp. 279-297, October 2003
 Graeme Dean and Frank Clarke
University of Sydney - Discipline of Accounting and Business Law and University of Newcastle, Australia - Department of Accounting & Finance
Date Posted: March 04, 2004
Accepted Paper Series
34 downloads

Incl. Electronic Paper An Ex Post Examination of Auditor Resignations
 Anthony H. Catanach Jr., James H. Irving , Susan Perry Williams and Paul L. Walker
Villanova University - School of Business , Clemson University , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia
Date Posted: December 04, 2010
Last Revised: January 09, 2012
Working Paper Series
120 downloads

An Ex Post Examination of Auditor Resignations
Accounting Horizons, Vol. 25, No. 2, pp. 267-283, 2011
 Anthony H. Catanach Jr., James H. Irving , Susan Perry Williams and Paul L. Walker
Villanova University - School of Business , Clemson University , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia
Date Posted: January 07, 2012
Accepted Paper Series

Incl. Electronic Paper An Examination of Auditor Negotiation Strategies
Northeastern U. College of Business Administration Research Paper No. 08-005
 Helen L. Brown-Liburd and Arnold Wright
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Northeastern University - Accounting Area
Date Posted: June 12, 2008
Working Paper Series
231 downloads

An Examination of Auditor Planning Judgments in a Complex Accounting Information System Environment
Contemporary Accounting Research, Vol. 24, No. 4, Winter 2007
 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: June 22, 2007
Accepted Paper Series

An Examination of Carbon Disclosure Practices in India
 Manoj Subhash Kamat and Manasvi Manoj Kamat
VVM's Shree Damodar College and Goa University
Date Posted: May 22, 2012
Working Paper Series

An Examination of Comment Letters to the IASC: Special Purpose Entities
Research in Accounting Regulations, Vol. 20, 2007
 Robert K. Larson
University of Dayton - Accounting
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper An Examination of Convergent Validity Between In-Lab and Out-of-Lab Internet-Based Experimental Accounting Research
Behavioral Research in Accounting, Vol. 18, 2006
 Raquel Meyer Alexander , Allen D. Blay and Kathy Hurtt
Washington and Lee University - Department of Accounting , Florida State University and Baylor University - Department of Accounting & Business Law
Date Posted: November 10, 2005
Accepted Paper Series
170 downloads

Incl. Electronic Paper An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment - A Stakeholder Perspective
MGSM Working Paper No. 2007-14
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: November 23, 2007
Working Paper Series
908 downloads

An Examination of Factors Affecting Chinese Financial Analysts' Information Comprehension, Analyzing Ability and Job Quality
Review of Quantitative Finance and Accounting, Forthcoming
 Yiming Hu , Thomas W. Lin and Siqi Li
Shanghai Jiao Tong University (SJTU) - Aetna School of Management , University of Southern California - Leventhal School of Accounting and Santa Clara University - Leavey School of Business
Date Posted: July 16, 2008
Accepted Paper Series

Incl. Electronic Paper An Examination of Financial Performance and Risk of Environmentally Friendly 'Green' Companies
Journal of Legal, Ethical and Regulatory Issues, Forthcoming
 Janell L. Blazovich , Katherine Taken Smith and Murphy Smith
University of St. Thomas , Murray State University - College of Business and Murray State University - College of Business
Date Posted: January 26, 2013
Last Revised: January 29, 2013
Accepted Paper Series
59 downloads

An Examination of Firm Response to SEC Scrutiny of Pension Discount Rates
 Norman H. Godwin
Auburn University - College of Business
Date Posted: April 21, 1997
Working Paper Series

Incl. Electronic Paper An Examination of Inventory Costing Convergence under Generally Accepted Accounting Principles and International Financial Reporting Standards
Journal of International Business Research, 2012, Forthcoming
 Casey Reineking , Don H. Chamberlain , Holly R. Rudolph and Murphy Smith
Murray State University , Murray State University - College of Business , Murray State University - College of Business and Murray State University - College of Business
Date Posted: July 19, 2012
Accepted Paper Series
198 downloads

An Examination of Long-Lived Asset Impairments
Accounting Review, Forthcoming
 Edward J. Riedl
Boston University - School of Management
Date Posted: January 18, 2004
Accepted Paper Series

Incl. Electronic Paper An Examination of Long-Lived Asset Impairments
Harvard NOM Working Paper No. 03-54
 Edward J. Riedl
Boston University - School of Management
Date Posted: November 18, 2003
Working Paper Series
1102 downloads

An Examination of Memory Conjunction Errors in Multiple Client Audit Environments
Auditing: A Journal of Practice and Theory, March 2003
 Deborah L. Lindberg and Mario J. Maletta
affiliation not provided to SSRN and Northeastern University - D’Amore-McKim School of Business
Date Posted: January 29, 2003
Accepted Paper Series

An Examination of Moral Development Within Public Accounting by Gender, Staff Level, and Firm
Contemporary Accounting Research, Vol 14, No 4, Winter 1997
 Richard A. Bernardi and Donald F. Arnold
SUNY College at Plattsburgh - School of Business and Economics and Union College - Graduate Management Institute
Date Posted: December 04, 1997
Accepted Paper Series

An Examination of Order Effects in Auditors' Inherent Risk Assessments
 Gary S. Monroe and Juliana Ng
University of New South Wales (UNSW) - Australian School of Business and Australian National University - School of Business & Information Systems
Date Posted: March 07, 1997
Working Paper Series

An Examination of Supplemental Disclosure Requirements for Development Stage Enterprises
Research in Accounting Regulations, Vol. 20, 2007
 Mark P. Bauman and Rick N. Francis
University of Northern Iowa and University of Northern Iowa
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper An Examination of the Control System Used to Manage Autonomy
AAA 2010 Management Accounting Section (MAS) Meeting Paper
 Anne-Marie Kruis and Sally K. Widener
Nyenrode University and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: August 02, 2009
Last Revised: January 12, 2010
Working Paper Series
142 downloads

Incl. Electronic Paper An Examination of the Cost of Capital Implications of Financial Interpretation 46
The Accounting Review, Forthcoming
 Carolyn M. Callahan , Rod Smith and Angela Wheeler Spencer
University of Memphis , Cal State University Long Beach and Oklahoma State University
Date Posted: September 13, 2007
Last Revised: March 18, 2012
Accepted Paper Series
272 downloads

An Examination of the Debt/Equity Proxy for Probability of Default on Loan Covenants
Pacific Accounting Review, Vol. 10, No. 2, December 1998
 Marilyn Waldron , Alan MacGregor and Shee Boon Law
affiliation not provided to SSRN , University of Otago - Department of Accountancy and Organization for Economic Co-Operation and Development (OECD) - Policy Advice Division
Date Posted: February 18, 1999
Accepted Paper Series

Incl. Electronic Paper An Examination of the Effect of Consultation Review and Fee Size on Auditor Judgments
Journal of Accounting, Ethics & Public Policy, Volume 13, No. 3 (2012)
 Barbara Vinciguerra
Moravian College
Date Posted: November 03, 2012
Accepted Paper Series
88 downloads

An Examination of the Effect of Consultation Review, Financial Dependence, and Moral Development on Auditor Judgment
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Barbara Vinciguerra
affiliation not provided to SSRN
Date Posted: April 06, 2004
Working Paper Series

An Examination of the Effect of CPA Firm Type on Bank Regulators? Closure Decisions
Auditing: A Journal of Practice & Theory, Vol 18, No 2, Fall 1999
 Roselyn E. Morris and Jerry R. Strawser
Texas State University, San Marcos - Department of Accounting and Texas A&M University (TAMU) - Mays Business School
Date Posted: November 29, 1999
Accepted Paper Series

An Examination of the Effect of IT Investments on Firm Value: The Case of Y2K-Compliance Costs
Journal of Information Systems
 Ram S. Sriram and Gopal V. Krishnan
Georgia State University and American University
Date Posted: February 16, 2001
Accepted Paper Series

Incl. Electronic Paper An Examination of the Effects of Budgetary Control on Performance: Evidence from the Cities
AAA 2008 MAS Meeting Paper
 Carolyn M. Callahan and Tammy Renea Waymire
University of Memphis and Northern Illinois University
Date Posted: July 31, 2007
Last Revised: January 14, 2008
Working Paper Series
1132 downloads

Incl. Electronic Paper An Examination of the Effects of Investor Sophistication on the Pricing of Accruals and Cash Flows
Journal of Accounting, Auditing and Finance, Summer 2009
 Gerhard J. Barone and Matthew J. Magilke
Gonzaga University and Claremont McKenna College
Date Posted: March 02, 2006
Last Revised: July 08, 2009
Accepted Paper Series
364 downloads

Incl. Electronic Paper An Examination of the Efficiency of Resource Allocation Auctions within Firms
Resource Allocation Auctions within Firms. Journal of Accounting Research, December, 2007.
 Stanley Baiman , Paul E. Fischer , Madhav V. Rajan and Richard E. Saouma
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School , Stanford Graduate School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: December 10, 2011
Accepted Paper Series
26 downloads

Incl. Electronic Paper An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift
 Changjiang (John) Wang
Florida International University (FIU) - School of Accounting
Date Posted: September 20, 2008
Last Revised: January 29, 2009
Working Paper Series
194 downloads

Incl. Electronic Paper An Examination of the Link Between January Returns and Contemporaneous Earnings: Is the Small Firm/January Effect an Economically Relevant Phenomenon?
 Kathryn E. Easterday
Miami University Farmer School of Business
Date Posted: September 04, 2007
Working Paper Series
104 downloads

An Examination of the Peer Review Process in Accounting
Journal of Accounting Education, Vol. 26, pp. 55–72, 2008,
Charles D. Bailey , Dana R. Hermanson and Timothy Louwers
University of Memphis , Kennesaw State University - Department of Accounting and James Madison University
Date Posted: January 05, 2006
Last Revised: January 13, 2012
Accepted Paper Series

An Examination of the Relationship Among World-Class Manufacturing Practices, Non-financial Performance Measures, and Firm Profitability
 Rosemary Fullerton and Cheryl S. McWatters
Utah State University - School of Accountancy and Telfer School of Management, University of Ottawa
Date Posted: October 27, 2003
Working Paper Series

Incl. Fee Electronic Paper An Examination of the Role of Audit Committees in the Saudi Arabian Corporate Sector
Corporate Governance: An International Review, Vol. 10, pp. 288-297, 2002
 Abdulrahman A. M. Al-Twaijry , John A. Brierley and David Gwilliam
Independent , University of Sheffield - School of Management and University of Wales
Date Posted: February 05, 2003
Accepted Paper Series
32 downloads

Incl. Electronic Paper An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts
 Kevin Ow Yong , Mark E. Evans and Kenneth Njoroge
Singapore Management University - School of Accountancy , Indiana University Bloomington - Kelley School of Business and University of Oregon
Date Posted: January 07, 2013
Working Paper Series
38 downloads

An Examination of the Underlying Usefulness of Financial Ratios
 William S. Hopwood and James C. McKeown
Florida Atlantic University - School of Accounting and Pennsylvania State University
Date Posted: July 27, 1998
Working Paper Series

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

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

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 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
106 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 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 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 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
1197 downloads

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

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 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 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


 

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