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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M4
5,294,430 Total downloads
Showing Papers 1,201 - 1,250 of 13,026
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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
1134 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

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 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 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

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 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

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

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 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

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 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 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

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 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 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
116 downloads

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
81 downloads

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

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

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

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


 

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