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SSRN eLibrary Statistics:

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Abstracts: 565,604
Full Text Papers: 467,773
Authors: 262,275
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63,692

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Last 12 months: 9,704,870
Last 30 days: 757,610

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Total References: 9,064,481
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Total Footnotes: 9,185,839


SSRN eLibrary Search Results
JEL Code: M40
996,562 Total downloads
Showing Papers 1,601 - 1,650 of 3,097
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Auditor-Provided Tax Services and Stock Price Crash Risk
Ahsan Habib
Massey University
Date Posted: September 14, 2014
Working Paper Series

Incl. Electronic Paper Do Syndicated Loan Borrowers Trade-Off Accrual-Based Earnings Management with Real Activities Manipulation?
2014 American Accounting Association Annual Meeting
Dina F. El-Mahdy and Kang Cheng
Morgan State University and Morgan State University
Date Posted: September 12, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper CFOs Gender and Real Earnings Management
2014 Diversity Mid-Year Conference of the American Accounting Association
Dina F. El-Mahdy
Morgan State University
Date Posted: September 12, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Scott Dyreng , Rahul Vashishtha and Joseph Weber
Duke University , Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 12, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Who Sits on Texas Corporate Boards? Texas Corporate Directors: Who They are & What They Do
Lawrence J. Trautman
American University
Date Posted: September 09, 2014
Working Paper Series
9 downloads

Lost in the Weather Forecast: The Effect of Climate Risk on Firm Performance and Managerial Choices – An International Comparison
Henry He Huang , Joseph Kerstein and Chong Wang
Yeshiva University - Sy Syms School of Business , City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Kentucky
Date Posted: September 04, 2014
Working Paper Series

Incl. Electronic Paper The Effects of Significant Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability: Can Anything the Auditor Says Be Used Against Them?
Christine Gimbar , Bowe Hansen and Michael E. Ozlanski
Virginia Polytechnic Institute & State University , Virginia Tech University and University of New Hampshire
Date Posted: September 04, 2014
Last Revised: September 05, 2014
Working Paper Series
37 downloads

The Balanced Budget and Interperiod Equity: Implications for Financial Reporting
Public Fund Digest, Fall 1997, 8(2): 37-54
K. K. Raman
University of Texas at San Antonio
Date Posted: September 03, 2014
Accepted Paper Series

Incl. Electronic Paper International Financial Reporting Standards (IFRS) Adoption in Vietnam: If, When and How?
Corporate Ownership & Control, Volume 11, Issue 4, 2014
Duc Hong Thi Phan , Bruno Mascitelli and Meropy Barut
Swinburne University of Technology - Faculty of Business and Enterprise , Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: September 02, 2014
Accepted Paper Series
16 downloads

Materiality in Government Auditing
Journal of Accountancy, February 1994, 177(2): 71-76
K. K. Raman and Relmond Van Daniker
University of Texas at San Antonio and Association of Government Accountants
Date Posted: September 02, 2014
Accepted Paper Series

Auditor Resignations versus Dismissals: An Examination of the Differential Effects on Market Liquidity and Trading Activity
Advances in Accounting, 2001, 18: 47-76
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio
Date Posted: August 30, 2014
Accepted Paper Series

Market Microstructure Effects of U.S.-Canada Differences Relating to Reserve-Based Accounting Disclosures
Journal of International Accounting Auditing and Taxation (JIAAT), 1998, 7(2): 195-214
Jeff P. Boone , K. K. Raman and Robert G. Luther
University of Texas at San Antonio - Department of Accounting , University of Texas at San Antonio and University of the West of England (UWE) - Bristol Business School
Date Posted: August 30, 2014
Accepted Paper Series

The Application of Event Methodology in Municipal Finance Research
Municipal Finance Journal, Spring 1998, 19(1): 1-15
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 30, 2014
Accepted Paper Series

The Effect of Municipal Bond Rating Change Announcements on Seasoned Bond Prices
Municipal Finance Journal, Fall 1994, 15(3): 17-35
Barry R. Marks , K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: August 30, 2014
Accepted Paper Series

Incl. Electronic Paper A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing
Sophie Hoozée and Stephen C. Hansen
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Naval Postgraduate School
Date Posted: August 30, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Inventory Valuation: A Study of Practicality in Indonesian Publishing Firms
Jurnal Riset Akuntansi dan Perbankan, Vol. 3, No. 3, May 2012, p. 1-11
Reinald Dominicus
Swiss German University
Date Posted: August 30, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Evidence on the Representational Faithfulness of Estimated Returns in Pension Plan Accounting Judgments
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: August 28, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Evaluation and Certainty in Analyst Reports: A Linguistic Analysis in the Polish Language
Marta Dynel and Karol Marek Klimczak
University of Lodz and Kozminski University
Date Posted: August 28, 2014
Working Paper Series
7 downloads

Tax Effort as an Indicator of Fiscal Stress
Public Finance Quarterly, 1988, 16(2): 203-218
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 27, 2014
Accepted Paper Series

Governmental Capital Markets Research in Accounting: A Review
Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132
Robert W. Ingram , K. K. Raman and Earl R. Wilson
University of Alabama , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: August 27, 2014
Accepted Paper Series

Assessing Credit Risk on Municipal Short-Term Debt
Advances in Accounting, 1986, 3: 171-180
K. K. Raman
University of Texas at San Antonio
Date Posted: August 24, 2014
Accepted Paper Series

Factors Influencing Disclosure Practices in Emerging Markets: Case of the Gulf Countries
Corporate Ownership and Control, Vol.11, No. 4, 2014
Nermeen F. Shehata
The American University in Cairo
Date Posted: August 23, 2014
Accepted Paper Series

Incl. Electronic Paper Public Oversight Systems for Statutory Auditors in the European Union
Beatriz Garcia Osma , Ana Gisbert and Elena de las Heras
Universidad Autonoma de Madrid , Independent and Universidad Autónoma de madrid
Date Posted: August 23, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Economic Consequences of Key Performance Indicators' Disclosure Quality
Hany Elzahar , Khaled Hussainey , Francesco Mazzi and Ioannis Tsalavoutas
Accounting division - Damietta University , Plymouth University , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: August 22, 2014
Last Revised: September 02, 2014
Working Paper Series
53 downloads

Incl. Electronic Paper The Effects of Social Pressure, Organizational Risk Appetite, and Honesty-Humility on Financial Reporting Decisions
Alisa Gabrielle Brink , Andrea Gouldman and Lisa Victoravich
Virginia Commonwealth University , Weber State University (WSU) - Department of Business Administration and University of Denver - Daniels College of Business
Date Posted: August 21, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper The Influence of Evaluator Expertise, a Judgment Rule, and Critical Audit Matters on Assessments of Auditor Legal Liability
Tim Brown , Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: August 21, 2014
Working Paper Series
61 downloads

Incl. Electronic Paper The Gatekeepers: A Case on Allocations and Justifications
David Hurtt , Bradley E. Lail , Michael A. Robinson and Martin T. Stuebs Jr.
Baylor University , Baylor University , Baylor University and Baylor University
Date Posted: August 19, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Because of 'Because': Examining the Use of Causal Language in Relative Performance Feedback
Serena Loftus and Lloyd Tanlu
University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: August 19, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Top Corporate Officers as Board Members: The Impact on Nonprofit Executive Compensation
Andrea Alston Roberts and Valentina L. Zamora
University of Virginia (UVA) - McIntire School of Commerce and Seattle University - Albers School of Business and Economics
Date Posted: August 18, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Time Will Tell: Information in the Timing of Scheduled Earnings News
Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 18, 2014
Last Revised: September 05, 2014
Working Paper Series
227 downloads

Incl. Electronic Paper The Effect of Disclosing Critical Audit Matters in the Auditor's Report on Perceived Auditor Responsibility for Misstatements
Steven J. Kachelmeier , Jaime J. Schmidt and Kristen Valentine
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin, McCombs School of Business, Department of Accounting
Date Posted: August 17, 2014
Working Paper Series
83 downloads

Incl. Electronic Paper Why Do We Work? Empirical Evidence on Work Motivation and the Effects of Management Control System Design on Work Motivation
Clara Xiaoling Chen , Jeremy Lill and Thomas W. Vance
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 17, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Are Canadian Banks Ready for Basel III?
Accounting and Finance Research, Vol. 3, No. 3, 2014
Imad Kutum and Khaled Hussainey
Kutum & Associates Inc. and Plymouth University
Date Posted: August 17, 2014
Accepted Paper Series
56 downloads

Incl. Electronic Paper Re-Evaluating the Effectiveness of Auditing Standard No. 2: Longitudinal Analysis of Restatements and the Outcome of Auditor Litigation in Lawsuits Filed from 1996 to 2009
Corporate Ownership and Control, Vol. 11, No. 2, pp. 300-315, 2014
Sebahattin Demirkan and Ross D. Fuerman
University of Maryland - Robert H. Smith School of Business and Suffolk University - Department of Accounting
Date Posted: August 16, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Creativity and Control: A Paradox. Evidence from the Levers of Control Framework
Roland F. Spekle , Hilco J. van Elten and Sally K. Widener
Nyenrode Business University , University of Groningen and Clemson University
Date Posted: August 16, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Low Volatility of Roe Is a Proxy for Sustainability of Roe: Earnings Quality in Japan
Seiji Minami and Tetsuroh Wakatsuki
Resona Bank and Resona Bank
Date Posted: August 15, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Antecedents, Characteristics and Consequences of Internal Control Weaknesses and the COSO (2013) Framework
Dina F. El-Mahdy and Sheela Thiruvadi
Morgan State University and Morgan State University
Date Posted: August 14, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper Do Boards Exercise Discretion to Reduce Costly Ex Post Settling Up?
Ana M. Albuquerque , Bingyi Chen , Flora Dong and Edward J. Riedl
Boston University - School of Management , Boston University - School of Management , Boston University and Boston University - School of Management
Date Posted: August 13, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper Властоментальность: к вопросу об определении объекта исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: August 09, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Managing Audit Engagement Risk: A Tale of Two Incentives
Brant E. Christensen , Sarah C. Rice and Timothy A. Seidel
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University and Utah State University
Date Posted: August 09, 2014
Working Paper Series
55 downloads

Incl. Electronic Paper Pension Plans 2014
Nicholas A. Paleveda
Northeastern University
Date Posted: August 06, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Can Naughty Be Nice for Investors: A Multi-Factor Examination of Vice Stocks
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 18-29
Greg M. Richey
California State University, San Bernardino
Date Posted: August 05, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Measuring the Effects of Non-Cash Investing & Financing Activities
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 2-17
Charles W. Mulford and Husbert Nicholson
Georgia Institute of Technology - College of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: August 05, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Impact of the Maturity and Source of the Risk-Free Rate in Equity Estimation Under the CAPM
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 30-37
Colin Cannonier , Greg Faulk and Joe Smolira
Belmont University - College of Business Administration , Belmont University and Belmont University
Date Posted: August 05, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Auditor Mindsets and Audits of Complex Estimates
Emily E. Griffith , Jacqueline S. Hammersley , Kathryn Kadous and Donald Young
University of Wisconsin - Madison , University of Georgia - J.M. Tull School of Accounting , Emory University - Goizueta Business School and Georgia Institute of Technology
Date Posted: August 01, 2014
Working Paper Series
88 downloads

Incl. Electronic Paper The Information Content of Earnings Forecasts and a Portfolio Application
David J. Ashton and Ruby Trinh
University of Bristol - Department of Economics and University of Bristol - School of Economics, Finance and Management
Date Posted: July 31, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Large Audit Firm Premium and Audit Specialization in the Public Sector
Michael E. Bradbury
Massey University
Date Posted: July 29, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Balanced Scorecard i Norge: En studie av konseptets utviklingsforløp fra 1992 til 2011 (The Balanced Scorecard in Norway: A Study of the Concept's Evolution Pattern from 1992 to 2011)
Praktisk økonomi & finans, 28, 4 55-66, 2012,
Dag Øivind Madsen
Buskerud and Vestfold University College
Date Posted: July 27, 2014
Last Revised: August 04, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Who Cares About Nonprofit Financial Reporting Quality? Reactions to Misstatements and Internal Control Deficiencies
Jeffrey J. Burks
University of Notre Dame
Date Posted: July 26, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Earnings Quality Across Listed, Medium-Sized and Small Companies in the UK
Siming Liu and Len Skerratt
Brunel University - Economics and Finance and Brunel University - Brunel Business School
Date Posted: July 26, 2014
Working Paper Series
24 downloads


 

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