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SSRN eLibrary Statistics:

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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

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To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,290,632 Total downloads
Showing Papers 1,461 - 1,510 of 13,019
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Incl. Electronic Paper Does Disclosure Regulation Work? Evidence from International IPO Markets
Contemporary Accounting Research, Forthcoming
Charles Shi , Kuntara Pukthuanthong and Thomas John Walker
NUS Business School, National University of Singapore , San Diego State University - College of Business Administration and Concordia University, Quebec - Department of Finance
Date Posted: January 14, 2012
Accepted Paper Series
70 downloads

Incl. Electronic Paper The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using Eye-Tracking Device
CAAA Annual Conference 2012
 Yasheng Chen , Johnny Jermias and Tota Panggabean
Simon Fraser University - Faculty of Business Administration , Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 14, 2012
Last Revised: April 05, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Bridge to Professional Accounting Program for Internationally Educated Accountants Coming to Canada: Lessons Learned
CAAA Annual Conference 2012
 Janet B. Morrill
University of Manitoba - Department of Accounting and Finance
Date Posted: January 13, 2012
Working Paper Series
41 downloads

Incl. Electronic Paper Impression Management and Non-GAAP Reporting in Earnings Announcements
CAAA Annual Conference 2012
 Encarna Guillamon Saorin , Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid , ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: January 13, 2012
Working Paper Series
46 downloads

Incl. Electronic Paper Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China
CAAA Annual Conference 2012
 Heibatollah Sami , Jeong-Bon Kim V , Haiyan Zhou and Fang Junxiong Sr.
Lehigh University , City University of Hong Kong , University of Texas - Pan American and School of Management at Fudan University
Date Posted: January 13, 2012
Working Paper Series
64 downloads

The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
Journal of Accounting Research, Forthcoming
 Karen L. Sedatole , Dimitris Vrettos and Sally K. Widener
Michigan State University - Eli Broad College of Business , Michigan State University and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 13, 2012
Accepted Paper Series

Incl. Electronic Paper Audit Partner Disclosure: Potential Implications for Investor Reaction and Auditor Independence
 Tamara A. Lambert , Benjamin L. Luippold and Chad M. Stefaniak
University of Massachusetts at Amherst , Georgia State University - School of Accountancy and Oklahoma State University
Date Posted: January 12, 2012
Last Revised: March 28, 2013
Working Paper Series
245 downloads

Incl. Electronic Paper Can Internal Governance Mechanisms Prevent Asset Appropriation? Examination of Type I Tunneling in China
2012 Financial Markets & Corporate Governance Conference
 Yuan George Shan
University of Adelaide - Business School
Date Posted: January 12, 2012
Working Paper Series
80 downloads

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: January 12, 2012
Accepted Paper Series

Incl. Electronic Paper Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System
CAAA Annual Conference 2012
 Lan Guo , Theresa Libby , Bernard Wong-On-Wing and Yang Dan
Wilfrid Laurier University , University of Waterloo - School of Accounting and Finance , Washington State University and affiliation not provided to SSRN
Date Posted: January 12, 2012
Working Paper Series
77 downloads

Incl. Electronic Paper Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?
Auditing: A Journal of Practice & Theory, Forthcoming
 Jong-Hag Choi , Jeong-Bon Kim V , Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration , City University of Hong Kong , Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Date Posted: January 11, 2012
Accepted Paper Series
292 downloads

Incl. Electronic Paper Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
CAAA Annual Conference 2012
 Cédric Lesage , Nicole Ratzinger-Sakel and Jaana Maria Kettunen
HEC School of Management, Paris , Ulm University and University of Jyvaskyla - School of Business and Economics
Date Posted: January 11, 2012
Working Paper Series
262 downloads

Incl. Electronic Paper Benchmarking the Research Productivity of Accounting Doctorates
 James R. Hasselback , Alan Reinstein and Mohammad J. Abdolmohammadi
Florida State University , Wayne State University and Bentley University
Date Posted: January 11, 2012
Working Paper Series
114 downloads

Incl. Electronic Paper Contrast Effects Under Incomplete Convergence of Financial Accounting Standards
Johnson School Research Paper Series No. 7-2012
 H. Scott Asay , Tim Brown , Mark W. Nelson and T. Jeffrey Wilks
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Illinois at Urbana-Champaign - Department of Accountancy , Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Date Posted: January 11, 2012
Last Revised: May 08, 2013
Working Paper Series
180 downloads

Incl. Electronic Paper Correlates of Co-Sourcing/Out-Sourcing of Internal Audit Activities
 Mohammad J. Abdolmohammadi
Bentley University
Date Posted: January 11, 2012
Working Paper Series
56 downloads

Enterprise Risk Management as a Strategic Governance Mechanism in B2B-Enabled Transnational Supply Chains
 Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , affiliation not provided to SSRN , University of Waterloo and University of Central Florida - College of Business Administration
Date Posted: January 11, 2012
Last Revised: May 16, 2012
Working Paper Series

Informativeness of Value-at-Risk Disclosure in the Banking Industry
 Xiaohua Fang
Georgia State University- J. Mack Robinson College of Business
Date Posted: January 11, 2012
Working Paper Series

Incl. Electronic Paper The Association between Book-Tax Conformity and Earnings Management
 Bradley S. Blaylock , Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Date Posted: January 11, 2012
Last Revised: June 28, 2012
Working Paper Series
317 downloads

Incl. Electronic Paper Asleep at the Wheel (Again)? Bank Audits During the Financial Crisis
 Rajib Doogar , Stephen P. Rowe and Padmakumar Sivadasan
University of Illinois at Urbana-Champaign - Department of Accountancy , Tulane University - Accounting & Taxation and University of Illinois at Urbana-Champaign
Date Posted: January 10, 2012
Working Paper Series
230 downloads

Incl. Electronic Paper Choice of Accounting Practices in Brazil: An Analysis from the Contractual Covenants Hypothesis Perspective
 Adolfo Silva and Alexsandro Broedel Lopes
Rio de Janeiro State University and Universidade de São Paulo
Date Posted: January 10, 2012
Working Paper Series
43 downloads

Incl. Electronic Paper Does Long Tenure Erode Auditor Independence?
CAAA Annual Conference 2012
 Ling Chu , Bryan K. Church and Ping Zhang
Wilfrid Laurier University , Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2012
Working Paper Series
150 downloads

Incl. Electronic Paper Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
Harvard Business School Strategy Unit Working Paper No. 12-056
 Felix Oberholzer-Gee and Julie Wulf
Harvard Business School, Strategy Unit and Harvard Business School
Date Posted: January 10, 2012
Last Revised: August 18, 2012
Working Paper Series
624 downloads

Incl. Electronic Paper Managing for the Moment: The Role of Real Activity Versus Accruals Earnings Management in SEO Valuation
 Sugata Roychowdhury , S.P. Kothari and Natalie Mizik
Boston College , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Washington
Date Posted: January 10, 2012
Last Revised: December 31, 2012
Working Paper Series
572 downloads

Incl. Electronic Paper The Effect of Managerial 'Style' on the Tone of Earnings Conference Calls
CAAA Annual Conference 2012
 Angela K. Davis , Weili Ge and Dawn A. Matsumoto
University of Oregon , University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: January 10, 2012
Last Revised: September 01, 2012
Working Paper Series
105 downloads

Incl. Electronic Paper The Informativeness of Dividends and Franking Credits
2012 Financial Markets & Corporate Governance Conference
 Jeffrey Coulton , Caitlin M. S. Ruddock and Stephen L. Taylor
Australian School of Business , University of New South Wales (UNSW) - School of Accounting and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: January 10, 2012
Working Paper Series
55 downloads

Incl. Electronic Paper There is No Hidden Reinvestment Assumption in Discounting Formula and IRR: Logical and Mathematical Arguments
 Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: January 10, 2012
Last Revised: October 22, 2012
Working Paper Series
189 downloads

Incl. Electronic Paper Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education
CAAA Annual Conference 2012
 Emilio Boulianne
Concordia University - John Molson School of Business, Department of Accountancy
Date Posted: January 09, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper International Financial Reporting Standards and Aggressive Reporting: An Investigation of Proposed Auditor Judgment Guidance
CAAA Annual Conference 2012
 Ann G. Backof , E. Michael Bamber and Tina Carpenter
University of Virginia (UVA) - McIntire School of Commerce , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: January 09, 2012
Working Paper Series
94 downloads

Incl. Electronic Paper What Do Management Earnings Forecasts Convey About the Macroeconomy?
Journal of Accounting Research, Forthcoming
 Samuel B. Bonsall IV , Zahn Bozanic and Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - The Wharton School
Date Posted: January 08, 2012
Last Revised: January 16, 2013
Accepted Paper Series
182 downloads

Accounting Choice and the Fair Value Option
Accounting Horizons, Vol. 25, No. 3, pp. 487-510, 2011
 Katherine Guthrie , James H. Irving and Jan Sokolowsky
College of William and Mary - Mason School of Business , Clemson University and Unaffiliated
Date Posted: January 07, 2012
Accepted Paper Series

An Ex Post Examination of Auditor Resignations
Accounting Horizons, Vol. 25, No. 2, pp. 267-283, 2011
 Anthony H. Catanach Jr., James H. Irving , Susan Perry Williams and Paul L. Walker
Villanova University - School of Business , Clemson University , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia
Date Posted: January 07, 2012
Accepted Paper Series

Incl. Electronic Paper Board Interlocks and Earnings Quality
 Linna Shi , Ravi Dharwadkar and David G. Harris
State University of New York at Binghamton - School of Management , Syracuse University - Whitman School of Management and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: January 07, 2012
Last Revised: April 05, 2013
Working Paper Series
202 downloads

Incl. Electronic Paper Discussion of the Influence of Elections on the Accounting Choices of Governmental Entities
 Laurence van Lent
Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: January 07, 2012
Working Paper Series
326 downloads

Incl. Electronic Paper Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?
Accounting & Taxation, Vol. 3, No. 2, pp. 65-84, 2011
 Mishari M Alfaraih and Faisal S. Alanezi
Public Authority for Applied Education and Training (PAAET) and Public Authority for Applied Education and Training (PAAET)
Date Posted: January 07, 2012
Accepted Paper Series
195 downloads

Incl. Electronic Paper Regulation of Accounting Firms: Evidence from Fiji
Global Journal of Business Research, Vol. 6, No. 1, pp. 91-101, 2012
 Shiro Shivani Devi , Rashika Saroshma Kumar and Sherlin Krishna Raju
University of the South Pacific , University of the South Pacific and University of the South Pacific
Date Posted: January 07, 2012
Accepted Paper Series
151 downloads

Incl. Electronic Paper Relative Valuation of U.S. Insurance Companies
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 12-3
 Doron Nissim
Columbia University - Columbia Business School
Date Posted: January 07, 2012
Accepted Paper Series
212 downloads

Incl. Electronic Paper Revisiting the Relationship between Option Expensing and Stock Returns
Accounting & Taxation, Vol. 3, No. 2, pp. 1-16, 2011
 Rogelio J. Cardona
University of Puerto Rico-Rio Piedras
Date Posted: January 07, 2012
Accepted Paper Series
39 downloads

Incl. Electronic Paper The Relationship between Accruals, Earnings, and Cash Flows: Evidence from Latin America
Accounting & Taxation, Vol. 4, No. 1, pp. 95-107, 2012
 Carlos Omar Trejo-Pech , Magdy Noguera , Angel Samaniego and Richard N. Weldon
Universidad Panamericana , Southeastern Louisiana University , ITESO and University of Florida - Food & Resource Economics Department
Date Posted: January 07, 2012
Accepted Paper Series
194 downloads

Incl. Electronic Paper The Role of the Expert Witness in Accounting Fraud Cases
Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111, 2012
 Maria H. Sanchez and Shirley Wei Zhang
Rider University - Department of Accounting and Rider University
Date Posted: January 07, 2012
Accepted Paper Series
304 downloads

Incl. Electronic Paper The Usefulness of Corporate Financial Reports: Evidence from the United Arab Emirates
Accounting & Taxation, Vol. 3, No. 1, pp. 17-37, 2011
 Abdulkareem Alzarouni , Khaled Aljifri , Chew Ng and Mohammad Iqbal Tahir
National Bank of Abu Dhabi , United Arab Emirates University , Griffith University - Griffith Business School and affiliation not provided to SSRN
Date Posted: January 07, 2012
Accepted Paper Series
90 downloads

Incl. Electronic Paper The Voluntary Formation of an Audit Committee
2012 Financial Markets & Corporate Governance Conference
 Yige Ma , Alan Kilgore and Sue Wright
affiliation not provided to SSRN , Macquarie University and Macquarie University - Faculty of Business and Economics
Date Posted: January 07, 2012
Last Revised: March 15, 2012
Working Paper Series
146 downloads

Incl. Electronic Paper Are Buybacks Increasing EPS?
Accounting & Taxation, Vol. 4, No. 1, pp. 11-24, 2012
 Peg (Margaret) Horan
Wagner College
Date Posted: January 06, 2012
Accepted Paper Series
123 downloads

Incl. Electronic Paper Asset Growth and Firm Performance Evidence from Greece
The International Journal of Business and Finance Research, Vol. 6, No. 2, pp. 113-124, 2012
 Anastasia Maggina and Angelos Tsaklanganos
affiliation not provided to SSRN and Neapolis University Pafos
Date Posted: January 06, 2012
Accepted Paper Series
84 downloads

Incl. Electronic Paper Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms' Activities?
Journal of Accounting, Auditing and Finance, Vol. 27, No. 1, 2012
 Boochun Jung , Kevin Jialin Sun and Yanhua Sunny Yang
University of Hawaii at Manoa , St. John's University and University of Connecticut
Date Posted: January 06, 2012
Accepted Paper Series
124 downloads

Incl. Electronic Paper Finding the Outer Limits of IRS Accounting Discretion: The Kollman Case
Accounting & Taxation, Vol. 4, No. 1, pp. 109-122, 2012
 Deborah K. Jones and Albert D. Spalding Jr.
Wayne State University and Wayne State University - Finance
Date Posted: January 06, 2012
Accepted Paper Series
119 downloads

Incl. Electronic Paper Mean-Reversion of Net Profitability Among Polish Public Companies
Accounting & Taxation, Vol. 3, No. 2, pp. 53-64, 2012
 Jacek Welc
Wroclaw University of Economics
Date Posted: January 06, 2012
Accepted Paper Series
25 downloads

Incl. Electronic Paper Optimal Financial Key Performance Indicators: Evidence from the Airline Industry
Accounting & Taxation, Vol. 4, No. 1, pp. 39-51
 Ganna Demydyuk
Lorange Institute of Business, Zurich
Date Posted: January 06, 2012
Accepted Paper Series
142 downloads

Incl. Electronic Paper Optimal Financial Key Performance Indicators: Evidence from the Airline Industry
Accounting & Taxation, Vol. 3, No. 2, pp. 39-51, 2012
 Ganna Demydyuk
Lorange Institute of Business, Zurich
Date Posted: January 06, 2012
Accepted Paper Series
178 downloads

Incl. Electronic Paper Portrait of a Company: Defined Benefit Pension Plan Sponsors
Accounting & Taxation, Vol. 4, No. 1, pp. 43-52, 2012
 Karen C. Castro-González
University of Puerto Rico
Date Posted: January 06, 2012
Accepted Paper Series
22 downloads

Incl. Electronic Paper Stakeholder Perception of Corporate Social Responsibility
International Journal of Management and Marketing Research, Vol. 4, No. 2, pp. 23-34, 2011
 Petra F. A. Dilling
New York Institute of Technology
Date Posted: January 06, 2012
Accepted Paper Series
265 downloads


 

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