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Full Text Papers: 398,123
Authors: 228,655
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SSRN eLibrary Search Results
JEL Code: M4
5,334,936 Total downloads
Showing Papers 1,301 - 1,350 of 13,131
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The Adoption of Accrual Accounting System in Greek Public Hospitals: Assessing the Benefits
Filippos Stamatiadis
Technological Educational Institute (TEI) of Athens
Date Posted: April 25, 2012
Working Paper Series

Beyond the Contract: Managing Risk in Supply Chain Relations
Management Accounting Research, Forthcoming
 Henri C. Dekker , Junya Sakaguchi and Takaharu Kawai
VU University Amsterdam - Department of Accounting , Kansai University and Doshisha University - Faculty of Commerce
Date Posted: April 24, 2012
Last Revised: March 27, 2013
Accepted Paper Series

Incl. Electronic Paper Business Entrepreneurship (Technopreneurship): Evolution and Practice
 Godwin Chukwudum Nwaobi
University of Abuja, Nigeria - Department of Economics
Date Posted: April 24, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate
 Allen D. Blay , Matthew Notbohm , Caren Schelleman and Adrian Valencia
Florida State University , University of North Dakota , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and affiliation not provided to SSRN
Date Posted: April 23, 2012
Last Revised: May 05, 2012
Working Paper Series
181 downloads

Quality of Internal Audit Functions: The Development of Quantitative Measurement Scales
 Mohd Ariff kasim , Dsrinivas Inguava , Siti Rosmaini Bt Mohd Hanafi , Clilyan Gheyath Saleh and Emohamed Alshami
Ajman University of Science and Technology , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: April 23, 2012
Last Revised: April 27, 2012
Working Paper Series

Non-Audit Fees, Auditor Tenure, and Auditor Independence
 Ilias G. Basioudis , Ferdinand A. Gul and Anthony C. Ng
Aston University - Aston Business School , Monash University and Hong Kong Polytechnic University
Date Posted: April 22, 2012
Working Paper Series

Incl. Electronic Paper Private Partnership of Solid Waste Management in the Palestinian Municipalities
 Nidal Rashid Sabri , Dima Walid Hanyia and Rania Yaser Jaber
Birzeit University , Birzeit University - College of Economics and Birzeit University - Faculty of Commerce and Economics
Date Posted: April 22, 2012
Working Paper Series
122 downloads

Incl. Fee Electronic Paper Equity Value, Implied Cost of Equity and Shareholders’ Real Options
Accounting & Finance, Vol. 52, Issue 2, pp. 519-541, 2012
 Byungcherl Charlie Sohn
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: April 21, 2012
Accepted Paper Series

Incl. Fee Electronic Paper IFRS Adoption and Analysts’ Earnings Forecasts: Australian Evidence
Accounting & Finance, Vol. 52, Issue 2, pp. 395-419, 2012
 Julie Cotter , Ann Tarca and Marvin Wee
University of Southern Queensland , University of Western Australia and The University of Western Australia
Date Posted: April 21, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Publishing: Art or Science? Reflections from an Editorial Perspective
Accounting & Finance, Vol. 52, Issue 2, pp. 359-376, 2012
 Peter Clarkson
University of Queensland - Business School
Date Posted: April 21, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Robust Anomalies? A Close Look at Accrual‐Based Trading Strategy Returns
Accounting & Finance, Vol. 52, Issue 2, pp. 573-603, 2012
 Stephen L. Taylor and Leon Wong
University of Technology, Sydney (UTS) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: April 21, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Testing for Parameter Stability in Nonlinear Autoregressive Models
Journal of Time Series Analysis, Vol. 33, Issue 3, pp. 365-385, 2012
 Claudia Kirch and Joseph Tadjuidje Kamgaing
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: April 21, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The Accrual Anomaly: Australian Evidence
Accounting & Finance, Vol. 52, Issue 2, pp. 377-394, 2012
 Greg Clinch , Damian Fuller , Brett J. Govendir and Peter Alfred Wells
University of Melbourne - Department of Accounting , Pricewaterhousecoopers, Australia , University of Technology, Sydney (UTS) and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: April 21, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Total Quality Management Adoption on Small and Medium Enterprises’ Financial Performance
Accounting & Finance, Vol. 52, Issue 2, pp. 421-438, 2012
 Ralph Kober , Thanesvary Subraamanniam and John Watson
Monash University , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: April 21, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Why You Don’t Get Published: An Editor’s View
Accounting & Finance, Vol. 52, Issue 2, pp. 343-358, 2012
 Michael E. Bradbury
Massey University
Date Posted: April 21, 2012
Accepted Paper Series
1 downloads

Incl. Electronic Paper Natural (Native) Born Citizen: Solved
 Dan Goodman
affiliation not provided to SSRN
Date Posted: April 20, 2012
Working Paper Series
17 downloads

Incl. Electronic Paper Comment on Case: Coury v. Prot, 85 F. 3d 244, 1996 (Diversity of Citizenship)
 Dan Goodman
affiliation not provided to SSRN
Date Posted: April 19, 2012
Working Paper Series
10 downloads

Incl. Electronic Paper The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics
 Okaro Sunday Chukwunedu and Emma Ik Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Date Posted: April 19, 2012
Working Paper Series
128 downloads

Incl. Electronic Paper Does the American Accounting Association Exist? An Example of Public Document Research
Journal of Forensic & Investigative Accounting, Vol. 3, No. 2, Special Issue, 2011
 Wm. Dennis Huber
Capella University
Date Posted: April 18, 2012
Accepted Paper Series
111 downloads

Incl. Electronic Paper Is Forensic Accounting in the United States Becoming a Profession?
Journal of Forensic & Investigative Accounting, Vol. 4, No. 1, 2012
 Wm. Dennis Huber
Capella University
Date Posted: April 18, 2012
Accepted Paper Series
265 downloads

Incl. Electronic Paper The Accounting Properties of Economic Events (Part I: Theory)
 K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Date Posted: April 18, 2012
Last Revised: July 23, 2012
Working Paper Series
128 downloads

A Conceptual Development of Simons’ Levers of Control Framework
Management Accounting Research, Forthcoming
 Sophie Tessier and David Otley
HEC Montreal and Lancaster University
Date Posted: April 17, 2012
Accepted Paper Series

Incl. Electronic Paper Audit Quality: Insights from the Academic Literature
Auditing: A Journal of Practice & Theory, Forthcoming
 W. Robert Knechel , Gopal V. Krishnan , Mikhail Pevzner , Lori B. Shefchik and Uma Velury
University of Florida - Fisher School of Accounting , American University , George Mason University - School of Management , Georgia Institute of Technology and University of Delaware - Accounting & MIS
Date Posted: April 17, 2012
Last Revised: November 01, 2012
Accepted Paper Series
907 downloads

Board Gender Diversity, Auditor Quality Choice and Audit Fees
 Ferdinand A. Gul , Bin Srinidhi and Judy S.L. Tsui
Monash University , University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: April 17, 2012
Working Paper Series

Incl. Electronic Paper Executive Compensation: Where We are, and How We Got There
George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12,
 Kevin J. Murphy
University of Southern California - Marshall School of Business
Date Posted: April 17, 2012
Last Revised: August 13, 2012
Working Paper Series
1797 downloads

Incl. Electronic Paper Diversity of Citizenship: The Basics
 Dan Goodman
affiliation not provided to SSRN
Date Posted: April 16, 2012
Working Paper Series
33 downloads

Do Reconciliations of Segment Earnings Affect Stock Prices?
Journal of Applied Business Research, Vol. 28, No. 5, September/October 2012
 Dana Hollie and Shaokun Carol Yu
Louisiana State University and Northern Illinois University
Date Posted: April 16, 2012
Accepted Paper Series

Incl. Electronic Paper Mandatory IFRS Adoption: The Trade-Off between Accrual and Real-Based Earnings Management
 Elisabetta Ipino and Antonio Parbonetti
Concordia University, Quebec and University of Padua
Date Posted: April 15, 2012
Working Paper Series
347 downloads

Incl. Electronic Paper Reputation Management and the Disclosure of Earnings Forecasts
Review of Accounting Studies, Forthcoming
 Anne Beyer and Ronald A. Dye
Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Date Posted: April 15, 2012
Accepted Paper Series
207 downloads

Incl. Electronic Paper Does Analyst coverage Affect Corporate Transparency in China?
 Jiandong Chen , Rong Ding , Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics , Middlesex University , University of Edinburgh - Business School and University of Manchester - Manchester Business School
Date Posted: April 14, 2012
Last Revised: February 22, 2013
Working Paper Series
24 downloads

Incl. Electronic Paper Students as Surrogates for Managers: Evaluating the Conclusions from a Replicated Accounting Experiment
 Kim Trottier and Irene M. Gordon
Simon Fraser University and Beedie School of Business, Simon Fraser University
Date Posted: April 14, 2012
Working Paper Series
61 downloads

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions
European Accounting Review, Forthcoming
 Ann Vanstraelen , Caren Schelleman , Roger Meuwissen and Isabell Hofmann
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) , Maastricht Accounting and Auditing Research and Education Center (MARC) and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: April 14, 2012
Accepted Paper Series

Incl. Electronic Paper Accruals, Deferrals, Cash Flows and Earnings: Articulation Implications for Earnings Management Models and a Suggested Alternative
 Hal D. White
University of Michigan - Ross School of Business
Date Posted: April 12, 2012
Working Paper Series
299 downloads

Incl. Electronic Paper Are Joint Audits Associated with Higher Audit Fees?
 Paul André , Géraldine Broye , Christopher K.M. Pong and Alain Schatt
ESSEC Business School and ESSEC-KPMG Financial Reporting Center , EM Strasbourg Business School , Nottingham University Business School and University of Neuchâtel - Institute of Financial Analysis
Date Posted: April 12, 2012
Last Revised: February 04, 2013
Working Paper Series
251 downloads

Incl. Electronic Paper Fair Value in Polish Commercial Bank Reporting
'PERFORMANCE MANAGEMENT: WHERE TO LOOK FOR COMPETITIVE ADVANTAGE?, Oeconomica Publishing House, University of Economics in Prague, 2011
 Renata Dylag and Barbara Kucharczyk
Kozminski University and affiliation not provided to SSRN
Date Posted: April 12, 2012
Accepted Paper Series
44 downloads

Incl. Electronic Paper Financial Reporting and Fair Value
'Intellectual Capital Accounting: Modern State and Perspectives of Development', Kharkiv Institute of Business and Management, 2008
 Renata Dylag
Kozminski University
Date Posted: April 12, 2012
Last Revised: April 17, 2012
Accepted Paper Series
103 downloads

Incl. Electronic Paper How Do Risk Managers Become Influential? A Field Study of Toolmaking and Expertise in Two Financial Institutions
 Matthew Hall , Anette Mikes and Yuval Millo
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , Harvard Business School and London School of Economics & Political Science (LSE) - Accounting Department
Date Posted: April 12, 2012
Working Paper Series
175 downloads

Incl. Electronic Paper Lease Financing, CEO’s Share Option Compensation, CEO’s Ownership: Evidence from the U.K.
 Aldogan Mehtap
University of St. Gallen
Date Posted: April 12, 2012
Working Paper Series
76 downloads

Incl. Electronic Paper Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland
Journal of Accounting and Management System, No. 1(35), 2011
 Renata Dylag and Malgorzata Kucharczyk
Kozminski University and affiliation not provided to SSRN
Date Posted: April 12, 2012
Accepted Paper Series
54 downloads

Performance Evaluation of State-Owned Enterprises: How 'Good' is the Performance Contract System?
 Samuel Nana Yaw Simpson
University of Ghana - Business School
Date Posted: April 11, 2012
Working Paper Series

Incl. Electronic Paper Determinants and Performance Effects of Executive Pay Multiples
AAA 2013 Management Accounting Section (MAS) Meeting Paper
 Jeong-Hoon Hyun , Sung-Choon Kang , Bum-Joon Kim and Jae Yong Shin
Seoul National University , Seoul National University , Seoul National University and Seoul National University - College of Business Administration
Date Posted: April 10, 2012
Last Revised: August 14, 2012
Working Paper Series
136 downloads

Incl. Electronic Paper Does Regulator Selection of Auditors Improve Audit Quality? Evidence from Auditor Designation in Korea
Indian School of Business WP ISB-WP/102/2012
 Gil S. Bae , Sanjay Kallapur and Joon Hwa Rho
Korea University - Department of Accounting , Indian School of Business and Chungnam National University - College of Business
Date Posted: April 10, 2012
Last Revised: March 18, 2013
Working Paper Series
129 downloads

Incl. Electronic Paper The Predictive Power of Investment and Accruals
Tuck School of Business Working Paper No. 2012-99
 Jonathan Lewellen and Robert Resutek
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Date Posted: April 09, 2012
Last Revised: June 05, 2013
Working Paper Series
186 downloads

Incl. Electronic Paper Evaluating the Effectiveness of External Auditors for Public Limited Companies in Malawi
 Brian Phiri Kampanje
Blantyre International University
Date Posted: April 09, 2012
Working Paper Series
70 downloads

Incl. Electronic Paper Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions
Journal of Financial Economics (JFE), Forthcoming, MIT Sloan Research Paper No. 4988-13
 Brad Badertscher , Nemit Shroff and Hal D. White
University of Notre Dame , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan - Ross School of Business
Date Posted: April 09, 2012
Last Revised: June 15, 2013
Accepted Paper Series
268 downloads

Incl. Electronic Paper Auditors' Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes-Oxley Act
Journal of Accounting Research, Forthcoming
 Mingcherng Deng , Nahum D. Melumad and Toshi Shibano
CUNY Baruch College , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: April 08, 2012
Last Revised: April 11, 2012
Accepted Paper Series
170 downloads

Incl. Electronic Paper Debt and Taxes: Evidence from the Real Estate Industry
Simon School Working Paper No. FR 12-08
 Michael J. Barclay , Shane Heitzman and Clifford W. Smith Jr.
Deceased , Simon School of Business, University of Rochester and Simon Graduate School of Business, University of Rochester
Date Posted: April 07, 2012
Working Paper Series
150 downloads

Incl. Electronic Paper Economic Determinants and the Information Environment Effects of Contingent Considerations: New Insights from SFAS 141(R)
 Brian D. Cadman , Richard Carrizosa and Lucile Faurel
University of Utah - David Eccles School of Business , University of Utah - David Eccles School of Business and University of California, Irvine
Date Posted: April 06, 2012
Last Revised: May 07, 2013
Working Paper Series
92 downloads

Incl. Electronic Paper Evaluating Firms’ Benchmark Performance Over Time: The Counting Heuristic
 Lisa Koonce and Marlys Gascho Lipe
University of Texas and University of Oklahoma - Michael F. Price College of Business
Date Posted: April 06, 2012
Last Revised: January 03, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper Kant and the Ethics of Taxation
 Gary Banham
affiliation not provided to SSRN
Date Posted: April 06, 2012
Working Paper Series
325 downloads


 

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