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SSRN eLibrary Search Results
JEL Code: M4
5,336,783 Total downloads
Showing Papers 1,551 - 1,600 of 13,135
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Are Group Judgments and Memories for Audit Evidence Susceptible to Recency Effects?
Sunita Ahlawat
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: March 26, 1998
Working Paper Series

Are IFRS and U.S. GAAP Converging? Some Evidence from People's Republic of China Companies Listed on the New York Stock Exchange
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 John L. Haverty
St. Joseph's University
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper Are IFRS Income Statements Comparable?
 Christopher Hossfeld
ESCP Europe
Date Posted: January 16, 2011
Working Paper Series
139 downloads

Incl. Electronic Paper Are IFRS-based and US GAAP-based Accounting Amounts Comparable?
Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
 Mary E. Barth , Wayne R. Landsman , Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business , University of North Carolina (UNC) at Chapel Hill - Accounting Area , University of North Carolina at Chapel Hill and University of Michigan - Stephen M. Ross School of Business
Date Posted: April 07, 2010
Last Revised: September 19, 2012
Accepted Paper Series
2623 downloads

Incl. Electronic Paper Are In-Process Research and Development Charges Too Aggressive? Evidence from Acquired Firms' R&D Expenses and Acquirers' IPRD Charges
 Thomas D. Dowdell Jr., Steve C. Lim and Eric Press
North Dakota State University , Texas Christian University - M.J. Neeley School of Business and Temple University - Department of Accounting
Date Posted: October 21, 2005
Working Paper Series
223 downloads

Incl. Electronic Paper Are Independent Audit-Committee Members Objective? Experimental Evidence
Accounting Review, Vol. 84, No. 6, 2009
 Matthew J. Magilke , Brian W. Mayhew and Joel Pike
Claremont McKenna College , University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: June 30, 2009
Last Revised: July 01, 2009
Accepted Paper Series
698 downloads

Incl. Fee Electronic Paper Are Industry Specialists More Efficient and Effective in Performing Analytical Procedures? A Multi-Stage Analysis
International Journal of Auditing, Vol. 12, No. 3, pp. 243-260, November 2008
 Wendy Green
University of New South Wales (UNSW) - School of Accounting
Date Posted: November 03, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Are Information Attributes Priced?
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
 Marlene Plumlee and Christine A. Botosan
University of Utah - School of Accounting and University of Utah - School of Accounting and Information Systems
Date Posted: December 06, 2003
Working Paper Series
949 downloads

Incl. Electronic Paper Are Insider Trades and Earnings Management Related?
 Julia Sawicki
Instituto Superior de Economia e Gestão
Date Posted: June 10, 2005
Working Paper Series
315 downloads

Incl. Electronic Paper Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting?
The Business Review, Cambridge, Vol. 10, No. 1, Summer 2008
 Murphy Smith
Murray State University - College of Business
Date Posted: April 24, 2008
Last Revised: March 14, 2010
Accepted Paper Series
1394 downloads

Are Investors Confused by Restatements after Sarbanes-Oxley?
Accounting Review, Vol. 86, No. 2, pp. 507-539, 2011, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Jeffrey J. Burks
University of Notre Dame
Date Posted: September 12, 2008
Last Revised: April 14, 2011
Accepted Paper Series

Incl. Electronic Paper Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
W. Brooke Elliott
University of Illinois at Urbana-Champaign
Date Posted: February 09, 2004
Working Paper Series
483 downloads

Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
Accounting Review, Vol. 81, No. 1, 2006
 W. Brooke Elliott
University of Illinois at Urbana-Champaign
Date Posted: January 22, 2008
Accepted Paper Series

Incl. Electronic Paper Are Investors Misled by 'Pro Forma' Earnings?
Contemporary Accounting Research, Vol. 24, No. 4, Winter 2005
 W. Bruce Johnson and William C. Schwartz Jr.
University of Iowa - Department of Accounting and University of Arizona - Department of Accounting
Date Posted: January 08, 2002
Working Paper Series
1056 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 Are Juries More Likely to Second-Guess Auditor Judgment under Imprecise Accounting Standards?
 Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Date Posted: September 10, 2012
Working Paper Series
90 downloads

Incl. Electronic Paper Are MBA Students a Good Proxy for Non-professional Investors?
 W. Brooke Elliott , Frank D. Hodge , S. Jane Kennedy Jollineau and Maarten Pronk
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business , University of San Diego - School of Business and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: September 12, 2004
Working Paper Series
195 downloads

Are MBA Students a Good Proxy for Non-Professional Investors?
Accounting Review, Vol. 82, No. 1, 2007
 W. Brooke Elliott , Frank D. Hodge , S. Jane Kennedy Jollineau and Maarten Pronk
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business , University of San Diego - School of Business and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: July 20, 2006
Accepted Paper Series

Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs
European Accounting Review, Forthcoming
 Lasse Niemi and Stefan Sundgren
Aalto University - School of Economics and University of Vaasa
Date Posted: February 24, 2012
Accepted Paper Series

Incl. Electronic Paper Are Non-Audit Fees Associated with Restated Financial Statements? Initial Empirical Evidence
 Kannan Raghunandan , William J. Read and Scott Whisenant
Florida International University (FIU) - School of Accounting , Bentley University - Department of Accountancy and University of Kansas
Date Posted: May 29, 2003
Working Paper Series
922 downloads

Are Non-Audit Services Associated with Firm Value? Evidence from Financial Information System-Related Services
Accounting and Finance, Vol. 49, pp. 599-617
 Kam Wah Lai and Gopal V. Krishnan
Hong Kong Polytechnic University and American University
Date Posted: September 11, 2002
Last Revised: January 23, 2011
Accepted Paper Series

Incl. Electronic Paper Are Overconfident CEOs Better Innovators?
Journal of Finance, Forthcoming
 David A. Hirshleifer , Siew Hong Teoh and Angie Low
University of California, Irvine - Paul Merage School of Business , University of California - Paul Merage School of Business and Nanyang Technological University - Division of Banking & Finance
Date Posted: May 02, 2010
Last Revised: March 30, 2012
Accepted Paper Series
1172 downloads

Are PCAOB Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?
Auditing: A Journal of Practice & Theory, Forthcoming
Audrey A. Gramling , Jayanthi Krishnan and Yinqi Zhang
Bellarmine University , Temple University - Department of Accounting and American University
Date Posted: February 10, 2008
Last Revised: February 23, 2011
Accepted Paper Series

Incl. Electronic Paper Are PE- and MB-Ratios Susceptible to Accruals, Growth, or Profitability?
 Martin Staehle and Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences and University of Hohenheim
Date Posted: January 25, 2010
Last Revised: December 20, 2011
Working Paper Series
231 downloads

Incl. Electronic Paper Are Performance Measures Other Than Price Important to CEO Incentives?
EFA 0418
 John E. Core , Wayne R. Guay and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: April 20, 2000
Working Paper Series
1364 downloads

Incl. Electronic Paper Are PhDs More Qualified to Teach than Non-PhDs? A Look at Some Ethical and Economic Issues
Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 4
 Robert W. McGee
Fayetteville State University
Date Posted: October 02, 2000
Accepted Paper Series
236 downloads

Are Polish Businesses Stepping Up Their Efficiency?
FINANSE, RYNKI FINANSOWE, UBEZPIECZENIA NR 14 2008
 Tadeusz Dudycz and Brycz Bogumila
Wroclaw University of Technology and University of Economics, Wroclaw
Date Posted: March 28, 2010
Last Revised: April 05, 2010
Accepted Paper Series

Incl. Electronic Paper Are Polish Public Companies 'Cooking the Books'? The Evidence from Annual Earnings Thresholds
International Business & Economics Research Journal, Vol. 10, No. 3, 2011
 Jacek Welc
Wroclaw University of Economics
Date Posted: March 25, 2011
Accepted Paper Series
39 downloads

Incl. Electronic Paper Are Positive Reactions to Bad News Plausible? The Consideration of Fraud in Audit and Reporting Delays
 Andrew Yim
City University London - Cass Business School
Date Posted: February 12, 2010
Last Revised: June 28, 2012
Working Paper Series
567 downloads

Incl. Electronic Paper Are Potential Effects of SFAS 158 Associated with Firms’ Decisions to Freeze Their Defined Benefit Pension Plans?
Review of Accounting and Finance, Vol. 9, No. 4, pp. 424-451
 Cathy Beaudoin , Nandini Chandar and Edward M. Werner
University of Vermont , Drexel University - Department of Accounting and Tax and Drexel University - Bennett S. LeBow College of Business
Date Posted: September 10, 2007
Last Revised: January 27, 2011
Accepted Paper Series
373 downloads

Incl. Electronic Paper Are Preferred Shares Debt or Equity?: Some Canadian Evidence
 Alastair Murdoch
affiliation not provided to SSRN
Date Posted: November 12, 1997
Working Paper Series
524 downloads

Incl. Electronic Paper Are Public Company Auditors Complicit in Financial Statement Frauds?
 Richard Lartey
Swiss Management Center (SMC) University
Date Posted: March 27, 2012
Working Paper Series
342 downloads

Are Recent Segment Disclosures of Indian Firms Useful? An Empirical Investigation
 Palanisamy Saravanan , Gopal Varadharajan and Duraipandian Israel
Indian Institute of Management (IIM), Shillong , Birla Institute of Management Technology (BIMTECH) and Deemed University - Department of Management
Date Posted: August 22, 2004
Working Paper Series

Incl. Electronic Paper Are Regulatory Mandate and Independence Necessary for Audit Quality?
Accounting Organizations and Society, Vol. 36 (45) May/June: 284-292, 2011, University of Alberta School of Business Research Paper No. 2013-697
 Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 23, 2009
Last Revised: June 11, 2013
Accepted Paper Series
238 downloads

Incl. Electronic Paper Are Reviewers' Judgments Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?
 Hun-Tong Tan and Jackson Yip-Ow
Nanyang Technological University (NTU) - Division of Accounting and Mediacorp Private Limited
Date Posted: December 11, 2001
Working Paper Series
152 downloads

Are Reviewers' Judgments Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?
Contemporary Accounting Research, Vol. 18, No. 4, 2001
 Hun-Tong Tan and Jackson Yip-Ow
Nanyang Technological University (NTU) - Division of Accounting and Mediacorp Private Limited
Date Posted: March 19, 2002
Accepted Paper Series

Incl. Electronic Paper Are Revisions to SFAS No. 5 Needed?
 Rosemond Desir , Kirsten Fanning and Ray J. Pfeiffer Jr.
Colorado State University , University of Illinois at Urbana-Champaign and Texas Christian University - Neeley School of Business
Date Posted: October 15, 2009
Working Paper Series
154 downloads

Incl. Electronic Paper Are Special Items Informative About Future Profit Margins?
Review of Accounting Studies, Forthcoming
 Patricia M. Fairfield , Karen A. Kitching and Vicki Wei Tang
Georgetown University - Department of Accounting and Business Law , George Mason University and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: December 15, 2008
Accepted Paper Series
203 downloads

Incl. Electronic Paper Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?
 Neal Buckwalter , Nathan Y. Sharp , Jaron Wilde and David A. Wood
Indiana University Bloomington , Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: January 27, 2011
Last Revised: February 05, 2013
Working Paper Series
111 downloads

Incl. Electronic Paper Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?
 Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Date Posted: February 20, 2008
Last Revised: April 11, 2008
Working Paper Series
1084 downloads

Incl. Electronic Paper Are Stock Option Grants to Directors of State-Controlled Chinese Firms Listed in Hong Kong Genuine Compensation?
Accounting Review, Forthcoming
 Zhihong Chen , Yuyan Guan and Bin Ke
City University of Hong Kong , City University of Hong Kong - Department of Accountancy and Nanyang Technological University
Date Posted: August 24, 2008
Last Revised: February 21, 2013
Accepted Paper Series
440 downloads

Are Stock Prices More Informative after the Sarbanes-Oxley Act?
 Feng Chi
University of Toronto - Rotman School of Management
Date Posted: February 17, 2009
Last Revised: February 06, 2011
Working Paper Series

Incl. Electronic Paper Are U.S. Family Firms Subject to Agency Problems? Evidence from CEO Turnover and Firm Valuation
 Xia Chen , Zhonglan Dai and Qiang Cheng
Singapore Management University , University of Texas at Dallas - School of Management and Singapore Management University
Date Posted: September 15, 2006
Working Paper Series
608 downloads

Incl. Electronic Paper Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
 Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Georgia
Date Posted: April 21, 2011
Last Revised: March 01, 2013
Accepted Paper Series
172 downloads

Incl. Electronic Paper Are US Academics and Professionals Ready for IFRS?
 Murad Moqbel and Aziz Bakay
Our Lady of the Lake University and Gediz University
Date Posted: August 20, 2010
Working Paper Series
324 downloads

Incl. Electronic Paper Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study
 Vicky Cole , Diane Breesch and Joël Branson
Vrije Universiteit Brussel , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: June 16, 2009
Last Revised: September 29, 2009
Working Paper Series
565 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
772 downloads

Incl. Electronic Paper Are You Ready to Take Advantage of the New Green Tax Incentives? Tax Deductions for Energy Efficient Construction or Improvement Projects
 Marky Moore
Capital Review Group
Date Posted: July 06, 2011
Last Revised: May 02, 2012
Working Paper Series
53 downloads

Incl. Electronic Paper Arguments for Introducing Accrual Based Accounting in the Public Sector
 Cristina Aurora Bunea-Bontas and Mihaela Cosmina Petre
Constantin Brancoveanu University and Constantin Brancoveanu University
Date Posted: October 21, 2009
Working Paper Series
864 downloads

Incl. Electronic Paper Aristotelian Accounting
 Gerhard Michael Ambrosi
Jean Monnet Chair ad personam, Trier University
Date Posted: March 02, 2013
Working Paper Series
56 downloads


 

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