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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M41
4,281,397 Total downloads
Showing Papers 1,781 - 1,830 of 9,394
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Client Risk Factors and Audit Resource Allocation Decisions
Abacus, Vol. 47, No. 1, pp. 85-108, 2011
Hironori Fukukawa , Theodore J. Mock and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management , University of Southern California and Northeastern University - Accounting Area
Date Posted: January 27, 2011
Last Revised: December 05, 2012
Accepted Paper Series

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
105 downloads

Incl. Electronic Paper The Use of Intangible Assets as Loan Collateral
 Maria Loumioti
University of Southern California
Date Posted: January 27, 2011
Last Revised: January 30, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization
 Minyue Dong , Stephen G. Ryan and Xiao-Jun Zhang
University of Lausanne , New York University (NYU) - Leonard N. Stern School of Business and University of California, Berkeley
Date Posted: January 27, 2011
Last Revised: August 18, 2012
Working Paper Series
285 downloads

Incl. Electronic Paper The Effects of Real Earnings Management on the Firm, its Competitors and Subsequent Reporting Periods
 Craig J. Chapman
Northwestern University - Kellogg School of Management
Date Posted: January 25, 2011
Working Paper Series
474 downloads

Incl. Electronic Paper A Political Economy Approach to Regulated Australian Information Disclosures
Business Ethics: A European Review, Vol. 18, No. 2, pp. 192-208, 2009
 James Guthrie and Matthew Haigh
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: January 23, 2011
Accepted Paper Series
4 downloads

Incl. Electronic Paper Advancing Sustainable Management of Public and Not for Profit Organizations
Public Management Review, Vol. 12, No. 4, pp. 449-459, 2010
 James Guthrie , Amanda Ball and Federica Farneti
Macquarie University - Department of Accounting and Finance , University of Canterbury - Department of Accountancy and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
84 downloads

Incl. Electronic Paper Balanced Scorecard Practices Amongst Thai Companies: Performance Effects
Pacific Accounting Review, Vol. 21, No. 2, pp. 132-149, 2009
 James Guthrie and Kittiya Yongvanich
Macquarie University - Department of Accounting and Finance and Ramkhamhaeng University
Date Posted: January 23, 2011
Accepted Paper Series
124 downloads

Incl. Electronic Paper Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
Chicago Booth Research Paper No. 12-04
 Hans Bonde Christensen , Luzi Hail and Christian Leuz
University of Chicago - Booth School of Business , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 23, 2011
Last Revised: September 05, 2012
Working Paper Series
1562 downloads

Incl. Electronic Paper Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry
Accounting Forum, Vol. 34, No. 3-4, 2010
 James Guthrie , Suresh Cuganesan and Leanne Ward
Macquarie University - Department of Accounting and Finance , Swinburne University of Technology and Saint George Bank
Date Posted: January 23, 2011
Accepted Paper Series
158 downloads

Incl. Electronic Paper GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations
Public Management Review, Vol. 12, No. 4, 2010
 James Guthrie , John Dumay and Federica Farneti
Macquarie University - Department of Accounting and Finance , University of Sydney - Discipline of Accounting and Business Law and University of Sydney - Discipline of Accounting and Business Law
Date Posted: January 23, 2011
Accepted Paper Series
187 downloads

Intellectual Capital and the Capital Market: A Review and Synthesis
Journal of Human Resource Costing and Accounting, Vol. 14, No. 3, 2010
 James Guthrie and Subhash Asanga Abhayawansa
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: January 23, 2011
Accepted Paper Series

Incl. Electronic Paper Intellectual Capital Reporting in the Australian Red Cross Blood Service
Journal of Intellectual Capital, Vol. 10, No. 4, 2009
 James Guthrie , Peter Steane and Federica Farneti
Macquarie University - Department of Accounting and Finance , Macquarie University and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
63 downloads

Incl. Electronic Paper Is Sales Growth of Companies Listed on the Warsaw Stock Exchange Mean-Reverting?
International Business & Economics Research Journal, Vol. 10, No. 1, 2011
 Jacek Welc
Wroclaw University of Economics
Date Posted: January 23, 2011
Accepted Paper Series
29 downloads

Incl. Electronic Paper Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note
Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 4-13, 2008
 James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
92 downloads

Incl. Electronic Paper Italian Public and Not for Profit Organizations: Advancing Sustainable Management Practices
Economia Aziendale Online, No. 3/2010
 James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
53 downloads

Incl. Electronic Paper Management Practices in Australasian Ethical Investment Products: A Role for Regulation?
Business Strategy and the Environment, Vol. 19, No. 3, pp. 147-163, 2010
 James Guthrie and Matthew Haigh
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: January 23, 2011
Accepted Paper Series
29 downloads

Incl. Electronic Paper Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services
 James Guthrie , Linda M. English , Richard Laughlin and Jane Broadbent
Macquarie University - Department of Accounting and Finance , The University of Sydney Business School , University of London, King's College London - Department of Management and University of London, Royal Holloway
Date Posted: January 23, 2011
Working Paper Series
233 downloads

Incl. Electronic Paper The Chinese Government’s Formal Institutional Influence on Corporate Environmental Management
Public Management Review, Vol. 12, No. 4, 2010
 James Guthrie and Anna Lee Rowe
Macquarie University - Department of Accounting and Finance and Curtin University of Technology
Date Posted: January 23, 2011
Accepted Paper Series
34 downloads

Incl. Electronic Paper Visualizing and Measuring Intellectual Capital in Capital Markets: A Research Method
Journal of Intellectual Capital, Vol. 11, No. 1, pp. 4-22, 2010
 James Guthrie and Laurence Lock Lee
Macquarie University - Department of Accounting and Finance and Optimice Pty Ltd
Date Posted: January 23, 2011
Accepted Paper Series
222 downloads

Incl. Electronic Paper Enhancing the Role of Accountability in Promoting the Rights of Beneficiaries of Development NGOs
Accounting and Business Research, Forthcoming
 Brendan O'Dwyer and Jeffrey Uneman
University of Amsterdam - Faculty of Economics and Business (FEB) and University of London - Royal Holloway College
Date Posted: January 20, 2011
Accepted Paper Series
49 downloads

Incl. Electronic Paper The Case of Sustainability Assurance: Constructing a New Assurance Service
 Brendan O'Dwyer
University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: January 20, 2011
Working Paper Series
144 downloads

The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: U.S. Evidence
Journal of Business Finance and Accounting, Forthcoming
 Bjorn N. Jorgensen , Yong Gyu Lee and Yong Keun Yoo
University of Colorado at Boulder , CUNY - Baruch College and Korea University Business School
Date Posted: January 19, 2011
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Risk and Liability Components
CAAA Annual Conference 2011
 C.S. Agnes Cheng , Cathy Zishang Liu and Kenneth John Reichelt
Louisiana State University , affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
92 downloads

Incl. Electronic Paper Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability
SCU Leavey School of Business Research Paper No. 11-04
 Yongtae Kim , Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business , University of Houston - C.T. Bauer College of Business and Sogang University
Date Posted: January 18, 2011
Last Revised: March 08, 2011
Working Paper Series
414 downloads

Incl. Electronic Paper Effect of Preferred Stock on Risk and Cost of Equity Capital - Evidence for Financially Distressed Firms
 C.S. Agnes Cheng , Kenneth John Reichelt and Cathy Zishang Liu
Louisiana State University , Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Date Posted: January 18, 2011
Working Paper Series
86 downloads

Incl. Electronic Paper Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
CESifo Working Paper Series No. 3301
 Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: January 18, 2011
Working Paper Series
48 downloads

Potential Adoption of IFRS by the United States: A Critical View
CAAA Annual Conference 2011 , Accounting Horizons, Forthcoming
 Devrimi Kaya and Julian A. Pillhofer
University of Erlangen-Nuremberg - Department of Accounting and Auditing and University of Erlangen-Nuremberg
Date Posted: January 18, 2011
Last Revised: September 01, 2012
Accepted Paper Series

The Effects of the Fair Value Option Under IAS 39 on the Volatility of Bank Earnings
Journal of International Accounting Research, Vol. 10, No. 1, 2011
 Peter Fiechter
University of Zurich - Department of Business Administration
Date Posted: January 18, 2011
Accepted Paper Series

Incl. Electronic Paper The Relevance of Operating Lease Capitalization to Current and Future Return on Assets
 Roger C. Graham Jr. and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
208 downloads

Incl. Electronic Paper Will the Convergence Towards a 'High Quality' Accounting Standard Be the Natural Result? A Study on a Game Theory for the Consequences of Global Accounting Convergence
 Satoshi Taguchi
Doshisha University
Date Posted: January 18, 2011
Working Paper Series
62 downloads

Incl. Electronic Paper Corporate Frugality: Theory, Measurement and Practice
 Shannon W. Anderson and Anne M. Lillis
University of California, Davis and University of Melbourne
Date Posted: January 17, 2011
Working Paper Series
206 downloads

Interactive Discretionary Disclosures
Contemporary Accounting Research, Forthcoming
 Bjorn N. Jorgensen and Michael Kirschenheiter
University of Colorado at Boulder and University of Illinois at Chicago - College of Business Administration
Date Posted: January 17, 2011
Accepted Paper Series

Incl. Electronic Paper Pricing Discretionary Accruals: Code vs. Common Law Firms
CAAA Annual Conference 2011
 Xiaofeng Peng
Washburn University - School of Business
Date Posted: January 17, 2011
Working Paper Series
60 downloads

Incl. Electronic Paper R&D Expenditures and Implied Equity Risk Premium
CAAA Annual Conference 2011
 Xiaofeng Peng and Pervaiz Alam
Washburn University - School of Business and Kent State University
Date Posted: January 17, 2011
Working Paper Series
70 downloads

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

Incl. Electronic Paper Auditor Independence in Appearance: An Examination of Perception Differences between Accountants and Non-Accountants
CAAA Annual Conference 2011
 Hossein Nouri and Sunita Ahlawat
The College of New Jersey and affiliation not provided to SSRN
Date Posted: January 16, 2011
Working Paper Series
193 downloads

Incl. Electronic Paper Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology
CAAA Annual Conference 2011
 Gary Spraakman
York University
Date Posted: January 16, 2011
Working Paper Series
223 downloads

Female Executives and Earnings Management
Managerial Finance, Vol. 36, No. 7, pp. 629-645, 2010
 Emilia Vähämaa and Sami Vähämaa
University of Vaasa and University of Vaasa
Date Posted: January 16, 2011
Accepted Paper Series

Incl. Electronic Paper Focusing on Paradox in Financial Accounting
 Louella Moore
Arkansas State University
Date Posted: January 16, 2011
Working Paper Series
108 downloads

Information Content of Internal Control Weaknesses: The Evidence from Japan
 Riku Nishizaki , Yudai Takano and Fumiko Takeda
University of Tokyo - Department of Technology Management for Innovation , University of Tokyo and University of Tokyo
Date Posted: January 16, 2011
Last Revised: March 20, 2012
Working Paper Series

Incl. Electronic Paper Option Backdating: Market Overreaction and Management Motives
CAAA Annual Conference 2011
 Jennifer Li , Fayez A. Elayan , Thomas O. Meyer and Parunchana Pacharn
Brock University , Brock University - Department of Accounting, Faculty of Business , Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Date Posted: January 16, 2011
Working Paper Series
73 downloads

Incl. Electronic Paper The Impact of the Auditor and Tax Advice on the Effective Tax Rate
 Karen Crabbe
KU Leuven - Department of Economics
Date Posted: January 16, 2011
Working Paper Series
85 downloads

Incl. Electronic Paper Underreaction to Industry-Wide Earnings and the Post-Forecast Revision Drift
 Kai Wai Hui and P. Eric Yeung
Hong Kong University of Science & Technology (HKUST) - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: January 16, 2011
Last Revised: July 11, 2012
Working Paper Series
183 downloads

Incl. Electronic Paper Using Spreadsheet to Programme and Generate ‘Individualised Accounting Questions’
 Matthias Nnadi and Mike Rosser
Cranfield University - School of Management and Coventry University - Business School
Date Posted: January 16, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper Volatility Skew, Earnings Announcements, and the Predictability of Crashes
 Andrew Van Buskirk
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: January 15, 2011
Last Revised: May 04, 2011
Working Paper Series
221 downloads

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
 Diane Joyce Janvrin , Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance , Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
279 downloads

Incl. Electronic Paper Quality of Financial Information and Liquidity
Review of Financial Economics, Vol. 20, No. 2, p. 49, May 2011
 Katsiaryna Salavei Bardos
Fairfield University - Department of Finance
Date Posted: January 13, 2011
Last Revised: October 06, 2011
Accepted Paper Series
339 downloads

Incl. Electronic Paper The Term Structure of Implied Costs of Equity Capital
Rotman School of Management Working Paper No. 1738401
 Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 12, 2011
Last Revised: September 29, 2011
Working Paper Series
123 downloads

Incl. Electronic Paper Choice of Board Governance and Auditing in U.S. Family Firms
CAAA Annual Conference 2011
 Bin Srinidhi , Henry He and Michael Firth
University of Texas at Arlington - Department of Accounting , Hong Kong University of Science & Technology (HKUST) and Lingnan University - Department of Accounting and Finance
Date Posted: January 11, 2011
Working Paper Series
159 downloads


 

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