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SSRN eLibrary Statistics:

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Abstracts: 653,670
Full Text Papers: 547,205
Authors: 301,592
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  Last 12 months:
64,929

Paper Downloads:
To date: 95,165,943
Last 12 months: 12,187,875
Last 30 days: 1,164,602

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300,323
Total References: 8,829,354
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5,713,264
Papers with
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  Footnotes:
92,038
Total Footnotes: 9,004,648


SSRN eLibrary Search Results
JEL Code: M49
922,807 Total downloads
Showing Papers 1,401 - 1,450 of 2,207
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1 2 3 4 ... 45 | Next >
   


Incl. Electronic Paper The Association between Executive Turnover and Financial Misreporting: Evidence from Germany
Matthias Hoeltken and Stephanie Jana
Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing and HHL Leipzig Graduate School of Management - Department of Accounting & Auditing
Date Posted: February 05, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Texas Tech University , University of South Carolina and Brigham Young University - School of Accountancy
Date Posted: January 29, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios
Review of Business & Finance Studies, v. 7 (1) p. 93-104
Thomas A Buchman , Peter Harris and Michelle Liu
University of Colorado , New York Institute of Technology and New York Institute of Technology
Date Posted: January 29, 2016
Accepted Paper Series
39 downloads

Incl. Electronic Paper Relationships between Institutional Ownership, Capital Structure and Research and Development Investment
Accounting & Taxation, v. 7 (2) p. 75-82
Hsueh-En Hsu , Chiulien C. Venezia and Chelsea Schrader
Fortune Institute of Technology , Frostburg State University and Frostburg State University
Date Posted: January 28, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Corporate Governance and Risk Disclosure: Evidence from Saudi Arabia
Corporate Ownership and Control Journal, Volume 13, Issue 2, 2016
Abdullah Al-Maghzom , Khaled Hussainey and Doaa A Aly
University of Gloucestershire , Plymouth University and University of Gloucestershire
Date Posted: January 25, 2016
Accepted Paper Series
45 downloads

Incl. Electronic Paper Education for Professional Accountants in the Process of Accounting Profession Globalization
Actual Problems Of Economics, 2(40):374-384
Mirjana Todorovic , Slobodan Malinić and Vesna Janjic
University of Kragujevac - Faculty of Economics , Independent and Independent
Date Posted: January 18, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Key Aspects of Building and Application of Time Equations in Costs Calculation
Economic Horizons, 16 (3), 253-264
Mirjana Todorovic
University of Kragujevac - Faculty of Economics
Date Posted: January 15, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies
International Journal of Business and Economic Sciences Applied Research Volume 8, Issue 2 (October 2015)
Thomas Dilger and Sabine Graschitz
University of Innsbruck and University of Innsbruck
Date Posted: January 15, 2016
Accepted Paper Series
34 downloads

Incl. Electronic Paper Is It Time to Regulate Forensic Accounting?
Les Cahiers du Chiffre et du Droit, 3, 104-111, 2015
Wm. Dennis Huber and Emmanuel Charrier
Capella University and Université Paris Dauphine
Date Posted: January 03, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper What Is the Purpose of Research in Forensic Accounting?
Journal of Theoretical Accounting Research, 11(1), 30-49, 2015
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: January 03, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Association between Auditor Switching and Audit Opinion in the Republic of Serbia
Finiz Conference, Belgrade, 2015
Nemanja Stanisic , Tijana Radojevic , Nenad Stanic and Danica Rajin
Singidunum University - Department for Business Economics , Singidunum University , Singidunum University and Singidunum University
Date Posted: December 18, 2015
Last Revised: December 20, 2015
Accepted Paper Series
31 downloads

Incl. Electronic Paper Reassessing Benford's Law, Sarbanes-Oxley & Dodd-Frank: A Non-Parametric Exploration of Financial Statement Numbers 1970-2013
Bradley J. Barney and Kurt S. Schulzke
Kennesaw State University and Kennesaw State University
Date Posted: December 18, 2015
Last Revised: January 30, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper Digitizing Luxury - Growth, Profitability, and Financial Flexibility at YOOX: Case Study for Graduate Level
Thomas Jeanjean and Rucsandra Moldovan
ESSEC Business School and John Molson School of Business, Concordia University
Date Posted: December 09, 2015
Working Paper Series
27 downloads

Is it Shameful to Be an Accountant? GenMe Perception(s) of Accountants’ Ethics
Abacus, Forthcoming
Ariela Caglio and Mara Cameran
SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: December 05, 2015
Accepted Paper Series

Incl. Electronic Paper Auditing and Internal Controls for Offshored Accounting Processes: A Research Agenda
International Journal of Accounting & Information Management, Vol. 23 Iss: 4, pp.310 - 326
Partha S. Mohapatra , Dina F. El Mahdy and Li Xu
Texas Tech University , Morgan State University and Washington State University
Date Posted: December 04, 2015
Accepted Paper Series
49 downloads

Incl. Electronic Paper How Accounting Firms Compete for Financial Advisory Roles in the M&A Market
Andrew Yim
City University London - Cass Business School
Date Posted: November 27, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper Auditing Fair Value Measurements: A Systematic Review and Meta-Synthesis
Prince Doliya and Jatinder Pal Singh
Indian Institute of Technology (IIT), Roorkee - Department of Management Studies and Indian Institute of Technology (IIT), Roorkee - Department of Management Studies
Date Posted: November 27, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Accounting, Management Control and the Financial Function in the Mission of the Firm
IESE Business School Working Paper No. WP-1098-E
Josep M. Rosanas
University of Navarra - IESE Business School
Date Posted: November 25, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper When Does SOX 404 Benefit Financial Reporting Quality?
Yuping Zhao , Jean C. Bedard and Rani Hoitash
University of Houston , Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Date Posted: November 22, 2015
Working Paper Series
71 downloads

Incl. Electronic Paper The Effectiveness of Mobile Based Learning Technology versus Face-to-Face Learning of Accounting Information Systems
Business Education & Accreditation, v. 7(1) pp. 67-76, 2015
Diah Hari Suryaningrum , Eni Wuryani and Intan Yuniar Purbasari
Universitas Pembangunan Nasional Veteran Jawa Timur , Universitas Negeri Surabaya and Universitas Pembangunan Nasional Veteran Jawa Timur
Date Posted: October 26, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper An Evaluation of the General vs. Specialist Nature of Top Accounting Journals
Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 23, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper Bank Auditor Information Transfer and Audit Quality
Lin Cheng , Mei Cheng , Dan S. Dhaliwal and Steven E. Kaplan
The University of Arizona - Eller College of Management , University of Arizona - Department of Accounting , University of Arizona - Department of Accounting and Arizona State University
Date Posted: October 16, 2015
Working Paper Series
104 downloads

Incl. Electronic Paper A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines
The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., Florida Tax Review, Forthcoming, UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Walter Hellerstein
University of Georgia School of Law
Date Posted: October 14, 2015
Last Revised: November 12, 2015
Accepted Paper Series
71 downloads

Incl. Electronic Paper A Guide to Using MTurk to Distribute a Survey or Experimental Instrument
Nicholas Hunt
University of North Texas, Department of Accounting, Students
Date Posted: September 29, 2015
Last Revised: November 30, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model
8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand World Business Institute
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad , Rose Shamsiah Samsudin and Rushami Zien Yusoff
Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia, College of Business, School of Accountancy and Universiti Utara Malaysia
Date Posted: September 29, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Accounting for Research Quality: Research Audits and the Journal Rankings Debate
Critical Perspectives on Accouting, Vol. 26, No. pp. 2-22, 2015
Michael Rowlinson , Charles Harvey , Aidan Kelly , Huw Morris and Emanuela Todeva
Queen Mary, University of London , Newcastle University (UK) - Business School , University of London - Goldsmiths College , Manchester Metropolitan University and Business Clusters, Networks and Economic Development
Date Posted: September 28, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper Analysis of a Expenditure Head for Audit Using Statistical Analysis
Saswot Raj Sharma
Tribhuvan University, Students
Date Posted: September 22, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Accounting Doctorates Produced in South Africa 2008-2014
Phillip de Jager and Liezel Frick
University of Cape Town - Department of Finance and Tax and Stellenbosch University
Date Posted: September 21, 2015
Working Paper Series
9 downloads

Auditors’ Shared Engagements and Audit Quality: Evidence from Italian Private Companies
Pietro A. Bianchi
University of Miami - Department of Accounting
Date Posted: September 18, 2015
Working Paper Series

Incl. Electronic Paper How Government Spending Impacts Tax Compliance
Diana Falsetta , Jennifer Kahle Schafer and George T. Tsakumis
University of Miami - Department of Accounting , University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: September 09, 2015
Working Paper Series
55 downloads

The Relationship between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors: The Effect of IFRS 3 and IAS 38
Journal of Accounting Review, DOI:10.6552/JOAR.2015.61.2
Yu-Chen Lin , Chaur-Shiuh Young , Wen-Chi Sun and Mei-Feng Chiu
National Cheng Kung University - Accounting , National Cheng Kung University - Department and Graduate Institute of Accountancy , Far East University-Department of Marketing and Logistics Management and Ernst and Young LLP
Date Posted: September 02, 2015
Accepted Paper Series

Incl. Electronic Paper Elmer G. Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession
Martin Emanuel Persson , Vaughan S. Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: August 30, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Examining the Effects of Performance-Based Pay and Performance Monitoring on Task Performance
Charles D. Bailey , Nick Fessler and Brian K. Laird
University of Memphis , University of Texas at Tyler and Arkansas State University
Date Posted: August 17, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper The Changing Landscape of Public Companies and a Prediction on the Evolution of Audit Industry’s Competitive Structure
Tuck School of Business Working Paper No. 2643862
Daniel Aobdia , Luminita Enache and Anup Srivastava
Northwestern University - Kellogg School of Management , Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth
Date Posted: August 15, 2015
Last Revised: January 19, 2016
Working Paper Series
117 downloads

Incl. Electronic Paper How Management Controls Enable Strategic Alignment During the Product Development Process
Chris Akroyd , Sharlene SN Biswas and Sharon Chuang
Oregon State University , University of Auckland and PriceWaterhouseCoopers (PwC)
Date Posted: August 08, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Public Accounting and the Myth of the Public Interest
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 2, 2015
Wm. Dennis Huber
Capella University
Date Posted: August 07, 2015
Accepted Paper Series
230 downloads

Incl. Electronic Paper Analysis of the Residual Income Valuation and Abnormal Earnings Growth Models: A Practical Approach Using Analysts’ Forecasts
Revista de Contabilidade e Controladoria, v. 4, n.1, 2012
Jose Elias Feres de Almeida , Gerlando Augusto Sampaio Franco de Lima , Iran Siqueira Lima and José Roberto Securato
Federal University of Espirito Santo (UFES) , University of São Paulo , University of Sao Paulo (USP) and University of Sao Paulo (USP)
Date Posted: July 31, 2015
Accepted Paper Series
39 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
25 downloads

Incl. Electronic Paper Is It a Home Run? Measuring Relative Citation Rates in Accounting Research
Patricia M. Dechow , Richard G. Sloan and Jean Zeng
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: July 26, 2015
Last Revised: August 12, 2015
Working Paper Series
206 downloads

Incl. Electronic Paper Controlling for Non-Governmental Organisations – the International Perspective
"European Integration in the Fields of Research – Economic Impact", eds. Joanna Dyczkowska, Tomasz Dyczkowski, Andrzej Kardasz, Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2010, ISBN 978-83-7695-062-4, (pp. 103-117),
Tomasz Dyczkowski
Wroclaw University of Economics
Date Posted: July 21, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Performance Reporting and Corporate Knowledge Generation Process. Results of the Empirical Research on Polish Enterprises
"Knowledge for Market Use 2012. Significance of knowledge at the current phase of economic cycle", eds. Pavla Slavíčková, Olomouc: Societas Scientiarum Olomucensis II, 2012, ISBN 978-80-87533-04-8, (pp. 53-60),
Joanna Dyczkowska and Tomasz Dyczkowski
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: July 21, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper An Influence of Strategic Awareness on Management Control: Evidence from Polish Micro, Small and Medium-Sized Enterprises
Management and Business Administration. Central Europe, vol. 23, no.1, 2015, pp. 3-31, ISSN 2084-3356, e-ISSN 2300-858X, DOI: 10.7206/mba.ce.2084-3356.131
Joanna Dyczkowska and Tomasz Dyczkowski
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: July 19, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

Date Posted: July 09, 2015
Working Paper Series
199 downloads

Incl. Electronic Paper Internal Control Reporting and Audit Fees of Non-Accelerated Filers
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 4, 2014
Vishal Munsif and Meghna Singhvi
California State University, San Bernardino and Loyola Marymount University - Department of Accounting
Date Posted: June 30, 2015
Accepted Paper Series
81 downloads

Incl. Electronic Paper Audit Committee Composition and Functioning Post-Enron
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 1, 2015
Meghna Singhvi
Loyola Marymount University - Department of Accounting
Date Posted: June 30, 2015
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Denial of IRS Access to Its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232, 2015
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Last Revised: August 07, 2015
Accepted Paper Series
72 downloads

Incl. Electronic Paper Are Failure Prediction Models Widely Usable? An Empirical Study Using a Belgian Dataset
Multinational Finance Journal, Vol. 11, No. 1/2, p. 33-76, 2007
Hubert Ooghe and Sofie Balcaen
Vlerick Leuven Gent Management School and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Date Posted: June 26, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Determinants of Personal Income Tax Compliance: Perception of Nigerian Tax Payers
Edosa Joshua Aronmwan , Ehichioya Imobhio and Famous Izedonmi
University of Benin , University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: June 21, 2015
Working Paper Series
95 downloads

Incl. Electronic Paper Corte Constitucional de Colombia, Tan incorruptible como debería ser? (Constitutional Court of Colombia: As Incorruptible As It Should Be?)
Kelly Gisseth Murillo and Brayan Yamith Jimenez
National University of Colombia and National University of Colombia
Date Posted: June 20, 2015
Working Paper Series
4 downloads

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes
Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Sonja O. Rego , Richard A. Cazier , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting , University of Texas at El Paso - Department of Accounting , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: June 18, 2015
Accepted Paper Series


 

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