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Abstracts: 614,179
Full Text Papers: 510,962
Authors: 283,658
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Last 30 days: 902,206

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SSRN eLibrary Search Results
JEL Code: M49
887,121 Total downloads
Showing Papers 1,401 - 1,450 of 2,167
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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
3 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
5 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
9 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
9 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
7 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
2 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
Sonja O. Rego , Richard A. Cazier , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting , University of Michigan , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: June 18, 2015
Accepted Paper Series

Incl. Electronic Paper Conforming Tax Avoidance and Capital Market Pressure
Brad A. Badertscher , Sharon P. Katz , Sonja O. Rego and Ryan J. Wilson
University of Notre Dame , Columbia Business School - Accounting, Business Law & Taxation , Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: June 17, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Control Interno: Proceso viciado en el Programa de Restitución de Tierras (Internal Control: A Flawed Process in Land Restitution Program)
Ciliana Capera-Ríos and Tatiana Marcela Mosquera
National University of Colombia and National University of Colombia
Date Posted: June 13, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Garrison Lee Nuttall , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University - Marriott School , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 22, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Guardians of the Galaxy: Public Accounting and the Public Interest.
Wm. Dennis Huber
Capella University
Date Posted: May 08, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Auditor Rotation at Borsa Istanbul Firms: An Event Study
Emrah Arioglu and Koray Tuan
Cukurova University and Çukurova University
Date Posted: May 05, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions
Journal of Taxation, Vol. 122, No. 2, p. 74 (2015)
Timothy M. Todd
Liberty University School of Law
Date Posted: May 02, 2015
Last Revised: May 19, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper The Information Role of Audit Opinions in Debt Contracting
Journal of Accounting & Economics (JAE), Forthcoming
Peter F. Chen , Shaohua He , Zhiming Ma and Derrald Stice
Hong Kong University of Science & Technology (HKUST) - Department of Accounting , Lancaster University , Peking University and Hong Kong University of Science & Technology
Date Posted: April 29, 2015
Accepted Paper Series
171 downloads

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Auditing: A Journal of Practice & Theory, Vol. 34, No. 1, 2015
Mara Cameran , Jere R. Francis , Antonio Marra II and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , University of Missouri at Columbia , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

Audit Team Characteristics Matter: How Groups of Individuals Determine Audit Quality
Mara Cameran , Angelo Ditillo and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: April 12, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper El Reconocimiento Contextual y el Aprendizaje de las Publicaciones Internacionales en Contabilidad (Contextual Recognition and Learning of International Accounting Journals)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: April 08, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Navigating the Legal Risks of Daily Fantasy Sports: A Detailed Primer in Federal and State Gambling Law
University of Illinois Law Review, 2016 Forthcoming
Marc Edelman
City University of New York - Baruch College, Zicklin School of Business
Date Posted: April 01, 2015
Accepted Paper Series
568 downloads

Incl. Electronic Paper Private Lenders’ Demand for Audit
Richard Baylis , Pete Burnap , Mark Clatworthy , Mahmoud Gad and Christopher K. M. Pong
Cardiff Business School , University of Wales System - Cardiff University , University of Bristol, Department of Accounting and Finance , University of Bristol, Department of Accounting and Finance and Heriot-Watt University - School of Management and Languages
Date Posted: March 30, 2015
Last Revised: April 14, 2015
Working Paper Series
134 downloads

Incl. Electronic Paper Limitations of Current Financial Reporting: A Case for Integrated Reporting
Pooja Dhingra , Ajay Kumar Singh and Gaurav Magu
University of Delhi - Shri Ram College of Commerce , University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics and SmartAnalyst - Smart Analyst (India – Gurgaon, Haryana)
Date Posted: March 23, 2015
Working Paper Series
77 downloads

Incl. Electronic Paper Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Date Posted: March 18, 2015
Working Paper Series
103 downloads

Incl. Electronic Paper Approach to Forensic Accounting and Forensic Audit
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: March 09, 2015
Working Paper Series
87 downloads

Incl. Electronic Paper Analyst Coverage: Does the Listing Location Really Matter?
Omaima A. G. Hassan and Frank S. Skinner
Brunel University - Economics and Finance and Brunel University
Date Posted: February 20, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Analyst Coverage, Corruption and Financial Secrecy: A Multi-Country Study
Omaima A. G. Hassan and Gianluigi Giorgioni
Brunel University - Economics and Finance and University of Liverpool - Management School (ULMS)
Date Posted: February 20, 2015
Working Paper Series
51 downloads

Shared Auditors in Mergers and Acquisitions
Journal of Accounting & Economics (JAE), Forthcoming, FIRN Research Paper No. 2560094
Dan S. Dhaliwal , Phillip T. Lamoreaux , Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting , Arizona State University , University of Oklahoma - Michael F. Price College of Business and The University of Melbourne
Date Posted: February 05, 2015
Accepted Paper Series

Incl. Electronic Paper Common Auditors in M&A Transactions
Journal of Accounting & Economics (JAE), Forthcoming
Ye Cai , Yongtae Kim , Jong Chool Park and Hal D. White
Santa Clara University - Leavey School of Business , Santa Clara University - Leavey School of Business , Old Dominion University and Penn State University
Date Posted: January 24, 2015
Last Revised: February 04, 2015
Accepted Paper Series
162 downloads

R. J. Chambers on Securities and Obscurities: His Contribution to the British Debate on Inflation Accounting in the 1970s
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Last Revised: February 07, 2015
Working Paper Series

Incl. Electronic Paper Accounting is the Message: An Undermining, Overmining, and Duomining Critique
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Working Paper Series
25 downloads

Incl. Electronic Paper Is Earnings Guidance Associated with Less Firm Innovation?
Shuping Chen , Kelly Huang and Brent Y. Lao
University of Texas at Austin - Red McCombs School of Business , Florida International University and Florida International University (FIU)
Date Posted: January 11, 2015
Working Paper Series
106 downloads

Incl. Electronic Paper Earnings Restatements and Characteristics of Corporate Executives: Evidence from Japan
Masashi Okumura
Waseda University - Graduate School of Commerce
Date Posted: January 08, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper Profit and Loss from the Management Perspective: How Are the Earnings Presented in the Management Reports?
Journal of Education and Research in Accounting, REPeC, Brasília, v. 8, n. 4, art. 1, p. 344-360, October/December 2014,
Luiz Henrique Fernandes Vargas , Jose Elias Feres de Almeida and Elizeu Maria Junior Sr.
Federal University of Espirito Santo , Federal University of Espirito Santo (UFES) and Federal University of Espirito Santo
Date Posted: January 02, 2015
Last Revised: February 08, 2015
Accepted Paper Series
70 downloads

Incl. Electronic Paper Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures
Rotman School of Management Working Paper No. 2540663
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 21, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper Forecasting Taxes: New Evidence from Analysts
Brian Bratten , Cristi A. Gleason , Stephannie Larocque and Lillian F. Mills
University of Kentucky - Von Allmen School of Accountancy , University of Iowa - Department of Accounting , University of Notre Dame - Mendoza College of Business and University of Texas at Austin - McCombs School of Business
Date Posted: December 20, 2014
Last Revised: June 08, 2015
Working Paper Series
132 downloads

Incl. Electronic Paper Adoption of Sustainable Agriculture Practices: The Role of Accountability
Sina Bahramirad
University of Guelph
Date Posted: December 15, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper The Diversity of 'Diversity' in Canadian Accounting Firm Recruitment Websites
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Merridee L. Bujaki , Sylvain Durocher , Francois Brouard , Leighann Neilson and Rhonda Pyper
Carleton University - Eric Sprott School of Business , University of Ottawa - Telfer School of Management , Carleton University - Eric Sprott School of Business , Carleton University and Saint Mary's University, Canada
Date Posted: December 15, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper A Standardized Net Income Shares Model to Develop Basic Child Support Guidelines
Accounting & Taxation, v. 6 (1) p. 79-92
Juan Pablo Navarro Acevedo
University of Puerto Rico
Date Posted: December 12, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Citation-Based Accounting Education Research Rankings
K Mark Metcalf , Kevin Stocks , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology
Noah Myers , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Last Revised: February 05, 2015
Working Paper Series
47 downloads

Are Joint Audits Associated with Higher Audit Fees?
European Accounting Review, Forthcoming
Paul André , Géraldine Broye , Christopher K. M. Pong and Alain Schatt
ESSEC Business School - Accounting and Management Control Department , EM Strasbourg Business School , Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne
Date Posted: December 07, 2014
Accepted Paper Series

Incl. Electronic Paper Why Do Firms Disclose and Not Disclose Structural Intangibles?
Advances in Accounting, Vol. 30, No. 2, pp. 381-393, 2014
Indra Abeysekera
CQUniversity Sydney, Australia
Date Posted: November 30, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper Topics and Methods in Forensic Accounting Research
Accounting Research Journal, 28(1), 98-114.
James A. DiGabriele and Wm. Dennis Huber
Montclair State University and Capella University
Date Posted: November 27, 2014
Last Revised: June 14, 2015
Working Paper Series
75 downloads

Incl. Electronic Paper Deep Impact: Impact Factors and Accounting Research.
Wm. Dennis Huber
Capella University
Date Posted: November 27, 2014
Last Revised: May 07, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper The Structure of the Public Accounting Industry – Why Existing Market Models Fail
Journal of Theoretical Accounting Research, 10(2), 43-67.
Wm. Dennis Huber
Capella University
Date Posted: November 27, 2014
Last Revised: April 22, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper The Impact of Group Audit Arrangements on Audit Quality and Pricing
Elizabeth Carson , Roger Simnett , Greg Trompeter and Ann Vanstraelen
University of New South Wales , UNSW Australia Business School, School of Accounting , University of Central Florida and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: November 21, 2014
Working Paper Series
149 downloads

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: June 04, 2015
Accepted Paper Series
73 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
150 downloads

Incl. Electronic Paper The Survey on the Polish Corporate Auditors’ Procedures and the Most Commonly Detected Irregularities as Measures of Preventing Creative Accounting
Joanna M. Wyrobek
Cracow University of Economics
Date Posted: November 10, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Firm Tax Uncertainty, Cash Holdings, and the Timing of Large Investment
Martin Jacob and Kelly Wentland
WHU - Otto Beisheim School of Management and University of North Carolina - Chapel Hill
Date Posted: November 03, 2014
Last Revised: February 19, 2015
Working Paper Series
118 downloads


 

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