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SSRN eLibrary Search Results
JEL Code: M49
764,487 Total downloads
Showing Papers 161 - 210 of 2,008
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The Role of Audit Evidence in a Strategic Audit
Journal of Accounting and Public Policy, Vol. 28, No. 1, pp. 58-67, January-February 2009
Yasuhiro Ohta
Keio University
Date Posted: August 22, 2008
Last Revised: December 28, 2008
Accepted Paper Series

Incl. Electronic Paper The Role of Audit Evidence in a Strategic Audit
Yasuhiro Ohta
Keio University
Date Posted: September 03, 2008
Working Paper Series
444 downloads

Incl. Electronic Paper The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University
Date Posted: December 08, 2008
Working Paper Series
421 downloads

Incl. Electronic Paper The Role of Accounting Control Systems in the Four Show Caves in Greece
Nikos Kartalis and Stergios Athianos
TEI of Western Macedonia and TEI of Serres
Date Posted: March 06, 2009
Working Paper Series
110 downloads

Incl. Electronic Paper The Role of Accounting and Financial Information in the Consolidation of the Financial Logic of Capitalism: Analysis from the Financial Crisis
Jorge Suárez Tirado
National University of Colombia
Date Posted: December 15, 2009
Working Paper Series
214 downloads

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World
Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Jere R. Francis , Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: June 16, 2003
Accepted Paper Series

Incl. Fee Electronic Paper The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings
International Journal of Auditing, Vol. 8, No. 1, pp. 33-47, March 2004
Jawaher Al-Mudhaki and P.L. Joshi
University of Bahrain and University of Bahrain - Department of Accounting, College of Business Administration
Date Posted: June 28, 2004
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Reputational Consequences of Disclosure
I.V.I.E Working Paper No. EC 2004-10
Monica Espinosa Blasco and Marco Trombetta
Universidad de Alicante and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 02, 2004
Working Paper Series
334 downloads

Incl. Electronic Paper The Reporting Strategy to Meet or Beat Thresholds
CAAA Annual Conference 2011
Joshua Ronen , Hila Fogel-Yaari and Varda Yaari
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Toronto - Rotman School of Management and Morgan State University - Department of Accounting and Finance
Date Posted: January 05, 2011
Last Revised: June 18, 2011
Working Paper Series
125 downloads

The Reluctance to Disclose Social Information: The Effect of Culture and Religion
GLOBALIZATION AND SOCIAL RESPONSIBILITY, K.T. Caliyurt and D. Crowther, eds., Cambridge Scholars Press, 2006
Mustaffa Mohamed Zain and Rashidah Mohammad
Universiti Teknologi MARA (UiTM) and Universiti Teknologi MARA (UiTM)
Date Posted: January 12, 2007
Accepted Paper Series

Incl. Electronic Paper The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
Simon School of Business Working Paper No. FR 00-05; JAE Rochester Conference April 2000
Robert W. Holthausen and Ross L. Watts
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 20, 2000
Working Paper Series
6025 downloads

The Relationship Between Governance Structure and Audit Fees Pre-Cadbury: Some Empirical Findings
Michael J. Peel and Mark A. Clatworthy
Cardiff University - Cardiff Business School and Cardiff Business School
Date Posted: January 26, 2001
Working Paper Series

The Relationship Between Company Characteristics and the Extent of Compliance with International Financial Reporting Standards in the Annual Reports of Listed Egyptian Companies: A Positive Accounting Approach
Khaled Samaha
American University in Cairo
Date Posted: January 25, 2008
Working Paper Series

The Relationship Between Categories of Non-Audit Services and Audit Fees: Evidence from UK Companies
Mahmoud Ezzamel , David Gwilliam and Kevin Holland
Cardiff Business School - Accounting and Finance Section , University of Wales and University of Southampton
Date Posted: May 06, 1998
Working Paper Series

The Relationship Between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience
Contemporary Accounting Research, forthcoming
Mark S. Beasley and Steven Salterio
North Carolina State University and Queen's University - School of Business
Date Posted: July 26, 2001
Accepted Paper Series

Incl. Electronic Paper The Relationship Between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience
Mark S. Beasley and Steven Salterio
North Carolina State University and Queen's University - School of Business
Date Posted: June 08, 2001
Working Paper Series
1490 downloads

The Relationship Between Auditor Accuracy And Auditor Size: An Evaluation Of Reputation And Deep Pockets Arguments
Clive S. Lennox
Nanyang Technological University
Date Posted: April 10, 1998
Working Paper Series

The Relations Among Environmental Disclosure, Environmental Performance and Financial Performance: An Empirical Study in China
Jun Lu
Chinese Academy of Social Sciences (CASS) - Institute of Quantitative and Technical Economics
Date Posted: November 27, 2010
Working Paper Series

The Relation of Auditor Industry Specialisation to Local Government Audit Fees
A. G. Davison , Colin Dolley and Gary S. Monroe
Murdoch University , Edith Cowan University and University of New South Wales (UNSW) - Australian School of Business
Date Posted: June 27, 1997
Working Paper Series

Incl. Electronic Paper The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
MIT Sloan Working Paper No. 4330-02
Richard M. Frankel , Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School , Michigan State University - Department of Accounting & Information Systems and Rice University - Jones Graduate School of Business
Date Posted: January 20, 2002
Working Paper Series
3779 downloads

The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
The Accounting Review, Special Issue on Quality of Earnings, pp. 71-105, Supplement, 2002
Richard M. Frankel , Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School , Michigan State University - Department of Accounting & Information Systems and Rice University - Jones Graduate School of Business
Date Posted: May 04, 2003
Accepted Paper Series

Incl. Fee Electronic Paper The Reform of the UK's Auditor Independence Framework after the Enron Collapse: An Example of Evidence-based Policy Making
International Journal of Auditing, Vol. 8, No. 2, pp. 117-138, July 2004
Stella Fearnley and Vivien A. Beattie
Portsmouth Business School and University of Glasgow - Department of Accounting and Finance
Date Posted: August 12, 2004
Accepted Paper Series
31 downloads

The Public Accounting Industry Production Function
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Rajiv D. Banker , Hsihui Chang and Reba Cunningham
Temple University - Fox School of Business and Management , University of California, Riverside - A. Gary Anderson Graduate School of Management and affiliation not provided to SSRN
Date Posted: February 12, 2003
Accepted Paper Series

Incl. Fee Electronic Paper The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 20, No. 1, pp. 79-103, Spring 2009
Won-Wook Choi , Ho-Young Lee and Byung Wook Jun
Yonsei University , Yonsei University and Yonsei University
Date Posted: December 18, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Provision of Non-Audit Services by Auditors: Let the Market Evolve and Decide
International Review of Law and Economics, Vol. 19, No. 4, pp. 513-531, 1999, UPF Economics and Business Working Paper No. 423
Benito Arruñada
Universitat Pompeu Fabra
Date Posted: June 19, 2000
Last Revised: June 25, 2008
Accepted Paper Series
1585 downloads

The Provision of Non-Audit Services by Accounting Firms to Their Audit Clients
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
Michael Firth
Lingnan University - Department of Accounting and Finance
Date Posted: December 04, 1996
Accepted Paper Series

The Professional Accounting Body in the 21st Century: The Global Franchise
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
Sivakumar Velayutham
Sultan Qaboos University
Date Posted: April 21, 2000
Accepted Paper Series

The Profession's Core Values: Connecting our Past to our Future
Research in Accounting Regulation, Vol. 18, 2005
Scott Voynich
affiliation not provided to SSRN
Date Posted: November 04, 2005
Accepted Paper Series

Incl. Electronic Paper The Production Process of Corporate Web Reporting and the Role of Online Service Providers
Presented at the 28th EAA Annual Congress - Goteborg, Sweden, May 18-20, 2005
Alberto Quagli and Paola Ramassa
University of Genoa - DITEA and Università degli Studi di Genova
Date Posted: February 18, 2012
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Problem of Financial Accounting Measurements in Italian Accounting Thought Between the 19th and the 20th Century: From 'Exchange Value' to 'Historical Cost'
Enrico Gonnella
University of Pisa
Date Posted: April 10, 2010
Working Paper Series
227 downloads

Incl. Electronic Paper The Pricing of Initial Audit Engagements by Big 4 and Leading Mid-Tier Auditors
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: December 21, 2009
Last Revised: March 17, 2010
Working Paper Series
161 downloads

Incl. Electronic Paper The Press as a Watchdog for Accounting Fraud
Gregory S. Miller
University of Michigan - Ross School of Business
Date Posted: January 08, 2004
Working Paper Series
1512 downloads

Incl. Electronic Paper The Precision of Decision-Making Against the Background of Event Evolution
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 09, 2009
Working Paper Series
15 downloads

Incl. Electronic Paper The Power of an Indictment and the Demise of Arthur Andersen
James Kelly
University of Illinois College of Law
Date Posted: July 20, 2006
Working Paper Series
352 downloads

Incl. Fee Electronic Paper The Politics of Restructuring the Standard Setting Bodies: The Case of the UK's Auditing Practices Board
Accounting Forum, Vol. 26, No. 2, pp. 97-125, 2002
Prem Sikka
Essex Business School
Date Posted: November 13, 2002
Accepted Paper Series
29 downloads

The Persuasiveness of Client Preferences: An Investigation of The Impact of Preference Timing and Client Credibility
Auditing: A Journal of Practice & Theory, March 2003
J. Gregory Jenkins and Christine M. Haynes
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and University of Texas at El Paso
Date Posted: November 23, 2002
Accepted Paper Series

Incl. Electronic Paper The Persistence of Delegitimated Structures: Insights from Changes to Management Accounting at the Hudson's Bay Company, 1670 to 2005
Ken Ogata and Gary Spraakman
York University and York University
Date Posted: July 31, 2007
Working Paper Series
82 downloads

Incl. Electronic Paper The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance
Hasan Fauzi
Sebelas Maret University
Date Posted: October 21, 2009
Working Paper Series
220 downloads

Incl. Electronic Paper The Participation of Women in Internal Auditing Profession: Malaysian Perspective
Nahariah Jaffar , Abdul Rani Abdullah , Mohammed A.B. Seddek , Mohd Yazri Mohd Yatim and Norazian Husen
Multimedia University - Faculty of Management , Multimedia University - Faculty of Management , Multimedia University - Faculty of Management , Multimedia University - Faculty of Management and Multimedia University - Faculty of Management
Date Posted: September 26, 2002
Working Paper Series
609 downloads

Incl. Electronic Paper The Option Market's Anticipation of Information Content in Earnings Announcements
Review of Accounting Studies, Forthcoming
Mary Brooke Billings and Robert H. Jennings
New York University and Indiana University Bloomington - Kelley School of Business
Date Posted: March 25, 2011
Accepted Paper Series
137 downloads

Incl. Electronic Paper The Oligopolistic Gatekeeper: The U.S. Accounting Profession
AFTER ENRON: IMPROVING CORPORATE LAW AND MODERNIZING SECURITIES REGULATION IN EUROPE AND THE U.S., Chapter 9, Oxford, Forthcoming, Duke Law School Legal Studies Paper No. 117
James D. Cox
Duke University School of Law
Date Posted: August 24, 2006
Accepted Paper Series
563 downloads

Incl. Electronic Paper The Nature of Capital and the Money-Goods Economy in a Contemporary Energetics Approach
General Accounting Theory Working Paper No. 68/KR/1/2004/S/178
Mieczyslaw Dobija and Bartosz Kurek
Cracow University of Economics and Cracow University of Economics - Department of Accounting
Date Posted: March 31, 2006
Working Paper Series
126 downloads

Incl. Electronic Paper The Mother of All Conflicts: Auditors and Their Clients
Illinois Public Law Research Paper No. 04-13
Richard L. Kaplan
University of Illinois College of Law
Date Posted: July 20, 2004
Working Paper Series
1140 downloads

The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance
Contemporary Accounting Research, Vol. 24, No. 3, 2007
Rajiv D. Banker and Raj Mashruwala
Temple University - Fox School of Business and Management and University of Calgary
Date Posted: May 05, 2011
Accepted Paper Series

Incl. Electronic Paper The Missing Link in Sarbanes-Oxley: Enactment of the 'Change of Control Board' Concept, or Extension of the Audit Committee Provisions to Mergers and Acquisitions
UCLA School of Law, Law-Econ Research Paper No. 07-05
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: April 20, 2007
Working Paper Series
351 downloads

Incl. Electronic Paper The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?
Karen K. Nelson , Richard A. Price III and Brian Rountree
Rice University - Jones Graduate School of Business , Utah State University - Huntsman School of Business and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: March 20, 2008
Working Paper Series
277 downloads

The Market Reaction to Arthur Andersen's Role in the Enron Scandal: Loss of Reputation or Confounding Effects?
Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, pp. 279-293, December 2008
Karen K. Nelson , Richard A. Price III and Brian Rountree
Rice University - Jones Graduate School of Business , Utah State University - Huntsman School of Business and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: December 19, 2008
Accepted Paper Series

Incl. Fee Electronic Paper The Market for Professional Services in Indonesia
International Journal of Auditing, Vol. 8, No. 2, pp. 153-164, July 2004
Ilias G. Basioudis and Fifi Fifi
Aston University - Aston Business School and Giant Hypermarket
Date Posted: August 23, 2004
Accepted Paper Series
25 downloads

Incl. Electronic Paper The Market for Non-Audit Services: The Influence of Client Industry Audit Expertise
Michael Kend
Australian National University (ANU)
Date Posted: November 16, 2006
Working Paper Series
210 downloads

Incl. Electronic Paper The Manager (B)
Darden Case No. UVA-E-0281
Jenny Mead and Nicholas Stuart
University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
18 downloads


 

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