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SSRN eLibrary Search Results
JEL Code: M4
5,335,457 Total downloads
Showing Papers 1,261 - 1,310 of 13,132
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The Role of Big 6 Auditors in the Credible Reporting of Accruals
Auditing: A Journal of Practice and Theory, Vol 18, No 2, 1999
Jere R. Francis , Edward L. Maydew and H. Charles Sparks
University of Missouri at Columbia , University of North Carolina at Chapel Hill - Accounting Area and University of Alaska Fairbanks - School of Management (SOM)
Date Posted: February 02, 1999
Accepted Paper Series

Incl. Electronic Paper The Role of Bargaining Style in Public Company Audits
Journal of Forensic Accounting 1524-5586/Vol.IV (2003), pp. 233-248
Heather M. Hermanson , Kurt S. Schulzke and G. Richard Shell
Michael J. Coles College of Business , Kennesaw State University and affiliation not provided to SSRN
Date Posted: September 20, 2012
Accepted Paper Series
72 downloads

Incl. Electronic Paper The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers
Journal of Accounting Research, Forthcoming
Robert M. Bushman and Regina Wittenberg Moerman
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of Chicago - Booth School of Business
Date Posted: January 03, 2011
Last Revised: September 02, 2012
Accepted Paper Series
357 downloads

Incl. Electronic Paper The Role of Bank Monitoring in Borrowers’ Discretionary Disclosure: Evidence from Covenant Violations
Rahul Vashishtha
Duke University
Date Posted: July 23, 2012
Last Revised: May 28, 2013
Working Paper Series
84 downloads

Incl. Electronic Paper The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness
Kenneth J. Klassen , Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Saskatchewan
Date Posted: September 26, 2012
Last Revised: May 22, 2013
Working Paper Series
86 downloads

Incl. Electronic Paper The Role of Auditing in Investor Protection
Paul Newman , Evelyn Patterson and Reed Smith
University of Texas at Austin - Department of Accounting , Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business and Indiana University - Kelley School of Business
Date Posted: August 10, 2003
Working Paper Series
1417 downloads

The Role of Auditing in Buyer-Supplier Relations
Journal of Contemporary Accounting & Economics Vol. 4, No. 1, June 2008
Hui Chen and Debra C. Jeter
University of Colorado at Boulder and Vanderbilt University - Accounting
Date Posted: May 05, 2008
Accepted Paper Series

The Role of Auditee Profitability in Pricing New Audit Engagements
Auditing: A Journal of Practice and Theory, Vol 19, Spring 2000
Paul L. Walker and Jeffrey R. Casterella
University of Virginia and Colorado State University
Date Posted: May 11, 2000
Accepted Paper Series

The Role of Audit Quality in Firm Valuation: The Case of R&D Capitalization in Australia

Gopal V. Krishnan , Majella Percy and Irene Tutticci
American University , Griffith University and University of Queensland - Business School
Date Posted: February 21, 2003
Working Paper Series

Incl. Electronic Paper The Role of Audit Evidence in a Strategic Audit
Yasuhiro Ohta
Keio University
Date Posted: September 03, 2008
Working Paper Series
445 downloads

The Role of Audit Evidence in a Strategic Audit
Journal of Accounting and Public Policy, Vol. 28, No. 1, pp. 58-67, January-February 2009
Yasuhiro Ohta
Keio University
Date Posted: August 22, 2008
Last Revised: December 28, 2008
Accepted Paper Series

Incl. Electronic Paper The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University
Date Posted: December 08, 2008
Working Paper Series
424 downloads

Incl. Electronic Paper The Role of Analysts' Forecasts in Accounting-based Valuation: A Critical Evaluation
Sauder School of Business Working Paper
Qiang Cheng
Singapore Management University
Date Posted: June 15, 2004
Working Paper Series
637 downloads

The Role of Analysts' Forecasts in Accounting-Based Valuation: A Critical Evaluation
Review of Accounting Studies, March 2005
Qiang Cheng
Singapore Management University
Date Posted: November 01, 2004
Accepted Paper Series

Incl. Electronic Paper The Role of Analysts in Intra-Industry Information Transfer
Forthcoming in The Accounting Review, INSEAD Working Paper No. 213/29/AC
Gilles Hilary and Rui Shen
INSEAD and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: February 04, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper The Role of Accruals in Predicting Future Cash Flows and Stock Returns
Francois Brochet , Seunghan Nam and Joshua Ronen
Harvard Business School , Rensselaer Polytechnic Institute (RPI) - Accounting, Finance and Economics and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: April 30, 2008
Last Revised: January 08, 2009
Working Paper Series
1045 downloads

Incl. Electronic Paper The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: February 02, 2005
Working Paper Series
1760 downloads

Incl. Electronic Paper The Role of Accruals as a Signal in Earnings and Dividend Announcements: NZ Evidence
21st Australasian Finance and Banking Conference 2008 Paper
Hardjo Koerniadi and Alireza Tourani Rad
Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Date Posted: August 25, 2008
Last Revised: November 23, 2008
Working Paper Series
186 downloads

The Role of Accrual Accounting in Restricting Dividends to Shareholders
European Accounting Review, 1998, Vol. 7, pp. 579-604
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: November 09, 2000
Accepted Paper Series

The Role of Accrual Accounting in Restricting Dividends to Shareholders
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: May 19, 1997
Working Paper Series

Incl. Electronic Paper The Role of Accounting Quality in the M&A Market
Carol A. Marquardt and Emanuel Zur
CUNY – Baruch College and City University of New York - Baruch College
Date Posted: December 15, 2010
Working Paper Series
351 downloads

The Role of Accounting Policy Choice in Costly Contracts: Determinants of the Use of Pension Accounting Standards by Australian Pension Plans
Paul J. M. Klumpes
EDHEC Business School
Date Posted: November 20, 1995
Working Paper Series

The Role of Accounting Information in Stock Market Liberalization: Evidence from Korea
Advances in International Accounting, Vol. 16, pp. 67-84, 2003
In-Man Song , Edward B. Douthett Jr. and Kooyul Jung
Sungkyunkwan University , George Mason University - Accounting Program and Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: January 26, 2007
Accepted Paper Series

The Role of Accounting in the Processes of Health Reform: Providing a 'Black Box' in the Costing of Blood Products
Management Accounting Research, Vol 8, No 4, December 1997
Alan D. Lowe
University of Waikato
Date Posted: October 15, 1997
Accepted Paper Series

Incl. Electronic Paper The Role of Accounting in the German Financial System
CFS Working Paper No. 2003/16
Christian Leuz and Jens Wüstemann
University of Chicago - Booth School of Business and University of Mannheim - Business School
Date Posted: September 21, 2003
Working Paper Series
1523 downloads

Incl. Electronic Paper The Role of Accounting in the Financial Crisis: Lessons for the Future
S.P. Kothari and Rebecca Lester
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 15, 2011
Working Paper Series
1928 downloads

The Role of Accounting in the Design of CEO Equity Compensation
Accounting Review, March 2007
Mary Ellen Carter , Luann J. Lynch and A. Irem Tuna
Boston College - Department of Accounting , University of Virginia (UVA) - Darden School of Business and London Business School
Date Posted: September 20, 2006
Accepted Paper Series

The Role of Accounting in Achieving Cooperative Efforts Within a Firm
Barbara Sainty
Brock University - Accounting
Date Posted: June 12, 1997
Working Paper Series

Incl. Electronic Paper The Role of Accounting Disclosure in Explaining the Intrinsic Market Value of Corporations' Shares Trading in Amman Stock Exchange
Yahya Al-Qudah
affiliation not provided to SSRN
Date Posted: March 01, 2012
Working Paper Series
118 downloads

Incl. Electronic Paper The Role of Accounting Control Systems in the Four Show Caves in Greece
Nikos Kartalis and Stergios Athianos
TEI of Western Macedonia and TEI of Serres
Date Posted: March 06, 2009
Working Paper Series
110 downloads

Incl. Electronic Paper The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings
The Accounting Review, Forthcoming
Yongtae Kim , Siqi Li , Carrie Pan and Luo Zuo
Santa Clara University - Leavey School of Business , Santa Clara University - Leavey School of Business , Santa Clara University - Department of Finance and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 04, 2012
Last Revised: April 23, 2013
Accepted Paper Series
342 downloads

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
The Accounting Review, October 2002
Anwer S. Ahmed , Bruce K. Billings , Richard M. Morton and Mary Harris Stanford
Texas A&M University - Mays Business School , Florida State University - Department of Accounting , Florida State University - Department of Accounting and Texas Christian University - Department of Accounting
Date Posted: August 05, 2002
Accepted Paper Series

Incl. Electronic Paper The Role of Accounting Conservatism in Firms’ Financial Decisions
Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: December 02, 2010
Last Revised: April 18, 2013
Working Paper Series
935 downloads

Incl. Electronic Paper The Role of Accounting and Financial Information in the Consolidation of the Financial Logic of Capitalism: Analysis from the Financial Crisis
Jorge Suárez Tirado
National University of Colombia
Date Posted: December 15, 2009
Working Paper Series
214 downloads

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World
Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Jere R. Francis , Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: June 16, 2003
Accepted Paper Series

The Role of Accounting and an Intermediate Subsidiary in the Management Control System
Management Accounting Research, Forthcoming
Sinikka Moilanen
University of Oulu - Department of Accounting and Finance
Date Posted: June 06, 2008
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Academic Research in Policy Debates: A 1990 Survey of Student Responses to the 150-Hour Rule
Accounting Forum, Vol. 27, pp. 166-184, June 2003
David J. Karmon and Dwight M. Owsen
Central Michigan University and Louisiana State University
Date Posted: September 21, 2003
Accepted Paper Series
10 downloads

The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals
Journal of Accounting, Auditing and Finance, Forthcoming
Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and Oklahoma State University - School of Accounting
Date Posted: June 01, 2005
Accepted Paper Series

Incl. Electronic Paper The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals
Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and Oklahoma State University - School of Accounting
Date Posted: April 26, 2005
Working Paper Series
239 downloads

Incl. Fee Electronic Paper The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings
International Journal of Auditing, Vol. 8, No. 1, pp. 33-47, March 2004
Jawaher Al-Mudhaki and P.L. Joshi
University of Bahrain and University of Bahrain - Department of Accounting, College of Business Administration
Date Posted: June 28, 2004
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Role and Function of the Public Company Audit Committee
Maria S. Cuebas
Texas Woman's University
Date Posted: May 04, 2010
Last Revised: August 09, 2010
Working Paper Series
169 downloads

Incl. Electronic Paper The Role and Characteristics of Accounting-based Performance Pricing in Private Debt Contracts
Ilia D. Dichev , Anne Beatty and Joseph Weber
Emory University - Goizueta Business School , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 15, 2002
Working Paper Series
874 downloads

Incl. Electronic Paper The Robustness of the Sarbanes Oxley Effect on the U.S. Capital Market
Bowe Hansen , Grace Pownall and Xue Wang
Virginia Tech University , Emory University - Department of Accounting and Ohio State University - Fisher College of Business
Date Posted: September 11, 2007
Last Revised: May 14, 2008
Working Paper Series
414 downloads

Incl. Electronic Paper The Risks of Corporate Legal Principles of Risk Management
ECGI - Law Working Paper No. 160/2010, Tilburg Law School Research Paper No. 013/2010
Christoph Van der Elst
Tilburg Law School
Date Posted: June 14, 2010
Working Paper Series
931 downloads

The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market
Contemporary Accounting Research, Vol. 21, No. 4, Winter 2004
Jong-Hag Choi , Rajib Doogar and Ananda R. Ganguly
Seoul National University - College of Business Administration , University of Washington, Bothell and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: August 04, 2004
Accepted Paper Series

Incl. Electronic Paper The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market
Jong-Hag Choi , Rajib Doogar and Ananda R. Ganguly
Seoul National University - College of Business Administration , University of Washington, Bothell and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: May 15, 2001
Working Paper Series
456 downloads

Incl. Electronic Paper The Risk Premium for Minority Banks Altruistic Portfolios in Underserved Communities

Date Posted: September 16, 2012
Last Revised: October 05, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper The Risk of the Structure: Initial Proposal
Piotr W. Staszkiewicz
Collegium Civitas
Date Posted: November 01, 2011
Working Paper Series
33 downloads

Incl. Electronic Paper The Risk Management Role of Accounting Conservatism for Operating Cash Flows
Gary C. Biddle , Mary L. Ma and Frank M. Song
The University of Hong Kong , Xiamen University and University of Hong Kong - School of Economics and Finance
Date Posted: October 23, 2010
Last Revised: June 28, 2012
Working Paper Series
607 downloads

Incl. Electronic Paper The Risk Management Duties of the Board of Directors
Hanne Birkmose, Mette Neville & Karsten Engsig Sørensen (eds.), Boards of Directors in European Companies – Reshaping and Harmonising Their Organisation and Duties, Forthcoming , Financial Law Institute Working Paper Series 2013-02,
Christoph Van der Elst
Tilburg Law School
Date Posted: May 21, 2013
Last Revised: May 24, 2013
Accepted Paper Series
91 downloads


 

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