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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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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M49
764,537 Total downloads
Showing Papers 1,401 - 1,450 of 2,008
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Auditor's Responsibility and Independence: Evidence from China
Research in Accounting Regulation, Vol. 17, 2004
Z. Jun Lin
Hong Kong Baptist University (HKBU) - Department of Accounting & Law
Date Posted: February 11, 2004
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 Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
Mark L. DeFond , Rebecca N. Hann and Xuesong Hu
University of Southern California - Leventhal School of Accounting , University of Maryland and University of Oregon - Department of Accounting
Date Posted: February 11, 2004
Working Paper Series
1304 downloads

Incl. Electronic Paper Analytical Auditing Research: New Directions from Several Disciplines
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Date Posted: February 09, 2004
Working Paper Series
702 downloads

Incl. Electronic Paper Legal Regimes, Damage Apportionment Rules, and Auditor Independence - Theory and Experimental Evidence
Hung-Chao Yu
National Chengchi University
Date Posted: February 05, 2004
Working Paper Series
402 downloads

Toward a Framework of Expertise Factors in Auditing
Egyptian Journal of Commercial Studies, Forthcoming
Mohamed M. El-Dyasty
Mansoura University
Date Posted: January 22, 2004
Accepted Paper Series

The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation?
Finance Letters, Forthcoming
Mindy Morel and Jeffrey L. Callen
University of Toronto - Joseph L. Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 22, 2004
Accepted Paper Series

Incl. Electronic Paper The Influence of Independent and Effective Audit Committees on Earnings Quality
Daniel M. Bryan , Carol Liu and Samuel L. Tiras
State University of New York (SUNY) - Accounting & Law , Louisiana State University and Louisiana State University
Date Posted: January 21, 2004
Working Paper Series
2075 downloads

Incl. Electronic Paper Former Audit Firm Personnel as CFOs: Effect on Earnings Management
Jagan Krishnan and Thomas D. Dowdell Jr.
Temple University - Department of Accounting and North Dakota State University
Date Posted: January 15, 2004
Working Paper Series
337 downloads

Incl. Electronic Paper Are You Being Fooled? Audit Quality and Quality of Government
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: January 14, 2004
Working Paper Series
768 downloads

Former Audit Firm Personnel as CFOs: Effect on Earnings Management
Canadian Accounting Perspectives, Vol. 3, No. 1, Spring 2004
Jagan Krishnan and Thomas D. Dowdell Jr.
Temple University - Department of Accounting and North Dakota State University
Date Posted: January 12, 2004
Accepted Paper Series

Incl. Electronic Paper Acquirers' Abnormal Returns, Audit Firm Size, and the Small Auditor Clientele Effect
Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: January 12, 2004
Working Paper Series
697 downloads

Incl. Electronic Paper Accounting Profession and Web Assurance Service
Mohamed M. El-Dyasty
Mansoura University
Date Posted: January 09, 2004
Working Paper Series
338 downloads

Incl. Electronic Paper The Press as a Watchdog for Accounting Fraud
Gregory S. Miller
University of Michigan - Ross School of Business
Date Posted: January 08, 2004
Working Paper Series
1512 downloads

Incl. Electronic Paper What is Puzzling with this Picture? The Determinants of Earnings Opacity Internationally
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: January 05, 2004
Working Paper Series
161 downloads

Auditing & e-Commerce: A Risk Framework
Odette School of Business Working Paper No. 1/2004
Jagdish Pathak
University of Windsor - Odette School of Business
Date Posted: January 05, 2004
Working Paper Series

Incl. Electronic Paper Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit
Accounting, Auditing and Accountability Journal, Vol. 16, No. 4, pp. 640-661, 2003
Laura F. Spira and Michael Page
Oxford Brookes University - Business School and Portsmouth Business School
Date Posted: January 05, 2004
Accepted Paper Series
6222 downloads

Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting
Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 271-283, December 2003
Robert W. Holthausen
University of Pennsylvania - Accounting Department
Date Posted: January 05, 2004
Accepted Paper Series

A Descriptive Analysis of Audit Price Changes in the UK 1991-1995
European Accounting Review, Vol. 13, No. 1, 2004
Christopher K.M. Pong
Nottingham University Business School
Date Posted: December 28, 2003
Accepted Paper Series

Incl. Electronic Paper Auditor Credibility Impairment Spillovers: Evidence from Three Andersen Engagements
Rajib Doogar , Hong Xie and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: December 23, 2003
Working Paper Series
605 downloads

Incl. Electronic Paper Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting
JAE Boston Conference October 2002
Robert W. Holthausen
University of Pennsylvania - Accounting Department
Date Posted: December 20, 2003
Working Paper Series
1185 downloads

Incl. Fee Electronic Paper Information Content, Audit Reports and Going-Concern: An Australian Study
Accounting and Finance, Vol. 43, pp. 261-282, November 2003
Max Bessell , Asokan Anandarajan and Ahson Umar
University of South Australia - International Graduate School of Management , New Jersey Institute of Technology and Yell Group PLC
Date Posted: December 15, 2003
Accepted Paper Series
22 downloads

Auditor Choice and the Cost of Debt Capital for Newly Public Firms
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 113-136, February 2004
Jeffrey Pittman and Steve Fortin
Memorial University of Newfoundland (MUN) - Faculty of Business Administration and McGill University - Desautels Faculty of Management
Date Posted: December 09, 2003
Accepted Paper Series

Incl. Electronic Paper Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management
Haidan Li , Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: December 05, 2003
Working Paper Series
3363 downloads

Determinants of Market Reactions to Restatement Announcements
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 59-89, February 2004
Zoe-Vonna Palmrose , Vernon J. Richardson and Susan Scholz
University of Southern California , University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Date Posted: December 01, 2003
Accepted Paper Series

Incl. Electronic Paper Was Arthur Andersen Different? An Empirical Examination of Major Accounting Firms' Audits of Large Clients
Cornell Legal Studies Research Paper No. 04-03, Yale Law & Economics Research Paper No. 287
Theodore Eisenberg and Jonathan R. Macey
Cornell University - Law School and Yale Law School
Date Posted: November 26, 2003
Working Paper Series
1104 downloads

Incl. Electronic Paper What if Andersen Had Shredded in Toronto or Calgary? The Potential Criminal Liability of Canadian Public Accounting Firms
Sally Gunz and Steven Salterio
University of Waterloo - School of Accountancy and Queen's University - School of Business
Date Posted: November 26, 2003
Working Paper Series
214 downloads

Incl. Electronic Paper Shareholder Isolation and the Regulation of Auditors
University of Toronto Law Journal, Vol. 54, No. 1, 2004
Anita I. Anand
University of Toronto - Faculty of Law
Date Posted: November 25, 2003
Accepted Paper Series
262 downloads

Auditor's Pre-Negotiation Information, Accuracy of Financial Reports and Non-Audit Services
Yun Zhang
George Washington University
Date Posted: November 24, 2003
Working Paper Series

Incl. Electronic Paper Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs
Kevan L. Jensen and Jeff L. Payne
University of Oklahoma - John T. Steed School of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 19, 2003
Working Paper Series
703 downloads

Incl. Electronic Paper Publicly-Connected Firms: Are They Connected to Earnings Opacity
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: November 18, 2003
Working Paper Series
272 downloads

Reviewers' Responses to Expectations about the Client and the Preparer
The Accounting Review, April 2004
Jay Rich
Illinois State University - College of Business
Date Posted: November 12, 2003
Accepted Paper Series

Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-Big Four Audits: Evidence from Anglo-American Countries
The Accounting Review, Vol. 79, No. 2, pp. 473-495, April 2004
Inder K. Khurana and KK Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: November 07, 2003
Last Revised: June 17, 2010
Accepted Paper Series

Incl. Electronic Paper Configurations of Control: A Transaction Cost Approach
ERIM Report Series Reference No. ERS-2003-071-F&A
Roland F. Spekle
Nyenrode Business University
Date Posted: November 06, 2003
Working Paper Series
370 downloads

Incl. Electronic Paper Non-audit Services and Auditor Independence: New Zealand Evidence
Vivian Li , David Hay and W. Robert Knechel
University of Auckland , University of Auckland - Department of Accounting and Finance and University of Florida - Fisher School of Accounting
Date Posted: October 28, 2003
Working Paper Series
1168 downloads

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. Electronic Paper Independence in Appearance, Earnings Conservatism, and Prediction of Future Cash Flows
Stacie Kelley Laplante , D. Shores and Yen H. Tong
University of Georgia , University of Washington - Department of Accounting and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: October 25, 2003
Working Paper Series
610 downloads

An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons
Journal of Practice & Theory, Vol. 23, No. 1, pp. 107-121, March 2004
Srinivasan Sankaraguruswamy and Scott Whisenant
National University of Singapore (NUS) - Department of Accounting and University of Kansas
Date Posted: October 25, 2003
Accepted Paper Series

Incl. Fee Electronic Paper Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach
Journal of Business Finance & Accounting, Vol. 30, pp. 1141-1164, September 2003
W.L. Chou and Suk Yee Dominica Lee
Chinese University of Hong Kong (CUHK) - Department of Economics and affiliation not provided to SSRN
Date Posted: October 24, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper Boards of Directors, Audit Committees, and the Information Content of Earnings
Weinberg Center for Corporate Governance Working Paper No. 2003-04
Kirsten L. Anderson , Stuart Gillan and Daniel N. Deli
Georgetown University - Department of Accounting and Business Law , University of Georgia - Department of Banking and Finance and Arizona State University
Date Posted: October 23, 2003
Working Paper Series
1486 downloads

Incl. Electronic Paper Auditing Pricing and Audit Quality: The Influence of the Introduction of Price Competition
Kevan L. Jensen and Jeff L. Payne
University of Oklahoma - John T. Steed School of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: October 21, 2003
Working Paper Series
1676 downloads

Incl. Electronic Paper Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
John D. Phillips , Morton Pincus , Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting , University of California, Irvine , Indiana University - Kelley School of Business and University of Iowa - Department of Accounting
Date Posted: October 21, 2003
Working Paper Series
1271 downloads

Incl. Electronic Paper Liability of Accountants for Negligent Auditing: Doctrine, Policy, and Ideology
Florida State University Law Review, Vol. 31, 2003
Jay M. Feinman
Rutgers University School of Law, Camden
Date Posted: October 20, 2003
Accepted Paper Series
621 downloads

Incl. Electronic Paper Evidence on the Impact of Audit-Firm Portfolio Characteristics on Client Financial Reporting Quality
Department of Applied Economics KU Leuven Working Paper
Ann Gaeremynck , Sofie Van der Meulen and Marleen Willekens
KU Leuven , Tilburg University - Department of Accounting & Accountancy and Katholieke Universiteit Leuven (KUL)
Date Posted: October 20, 2003
Working Paper Series
419 downloads

The True and Fair View Construct in the Context of Polish Transition Economy: Some Local Insights
European Accounting Review, Vol. 12, No. 3, pp. 465-487, 2003
Katarzyna Kosmala-MacLullich
Heriot-Watt University - School of Management and Languages
Date Posted: October 18, 2003
Accepted Paper Series

Incl. Electronic Paper A Fuzzy-based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims
Odette School of Business Administration Working Paper No. 03-9
Jagdish Pathak , Navneet Vidyarthi and Scott L. Summers
University of Windsor - Odette School of Business , University of Waterloo - Faculty of Engineering and Brigham Young University - School of Accountancy
Date Posted: October 12, 2003
Working Paper Series
738 downloads

Are Audit and Nonaudit Services Associated with the Delayed Recognition of Bad News?
Gopal V. Krishnan
American University
Date Posted: October 12, 2003
Working Paper Series

Incl. Electronic Paper Shareholder Value, Financial Conservatism, and Auditor Independence
Duke Law Journal, Vol. 53, No. 2
William W. Bratton
Institute for Law and Economics, University of Pennsylvania Law School
Date Posted: October 10, 2003
Accepted Paper Series
759 downloads

Self-selection of Auditors and Auditor Pricing in Private Firms
The Accounting Review, January 2004
Paul K. Chaney , Debra C. Jeter and Lakshmanan Shivakumar
Vanderbilt University - Accounting , Vanderbilt University - Accounting and London Business School
Date Posted: October 07, 2003
Accepted Paper Series

An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals
Journal of Accounting and Economics, Vol. 37, No. 2, pp. 139-165, June 2004
Marty Butler , Andrew J. Leone and Michael Willenborg
AlixPartners LLP , University of Miami and University of Connecticut - Department of Accounting
Date Posted: October 06, 2003
Accepted Paper Series


 

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