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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M41
4,281,220 Total downloads
Showing Papers 1,781 - 1,830 of 9,394
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The Effects of Insider Trading, Seasoned Equity Offerings, Corporate Announcements, Accounting Restatements, and SEC Enforcement Actions on 10b-5 Litigation Risk
Christopher L. Jones and Seth E. Weingram
George Washington University - Department of Accountancy and Stanford Graduate School of Business
Date Posted: February 06, 1997
Working Paper Series

Incl. Electronic Paper The Effects of IFRS Adoption: A Review of the Early Empirical Evidence
 Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: July 04, 2008
Last Revised: December 04, 2009
Working Paper Series
1968 downloads

Incl. Electronic Paper The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations
 Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 15, 2004
Last Revised: March 17, 2011
Working Paper Series
712 downloads

Incl. Electronic Paper The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions
 Benjamin C. Ayers , Craig E. Lefanowicz and John R. Robinson
University of Georgia , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at Austin
Date Posted: September 28, 1999
Working Paper Series
924 downloads

The Effects of GAAP Regulation and Bond Market Interaction on Local Government Disclosure
Journal of Accounting and Public Policy, Vol. 23, pp. 23-52, 2004
 Angela K. Gore
George Washington University - School of Business
Date Posted: February 13, 2005
Accepted Paper Series

The Effects of Frequent and Fictitious Frauds on Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases
 Sarah E. Bonner , Zoe-Vonna Palmrose and Susan M. Young
University of Southern California , University of Southern California and Fordham University
Date Posted: June 01, 1998
Working Paper Series

Incl. Electronic Paper The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures
 Allen D. Blay , Tim Kizirian and L. Dwight Sneathen Jr.
Florida State University , California State University, Chico - Department of Accounting and MIS and Georgia Southern University
Date Posted: August 30, 2007
Working Paper Series
964 downloads

Incl. Electronic Paper The Effects of Foreign Monitoring on Audit Quality: Evidence from Korea
 Sang Cheol Lee , Mooweon Rhee and Jongchul Yoon
Dongguk University-Seoul , University of Hawaii at Manoa - Department of Management and Industrial Relations and affiliation not provided to SSRN
Date Posted: February 10, 2012
Working Paper Series
119 downloads

Incl. Electronic Paper The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior
Journal of Accounting and Economics, Forthcoming
Lilian Chan , Kevin C. W. Chen , Tai-Yuan Chen and Yangxin Yu
University of Hong Kong , Hong Kong University of Science and Technology , Hong Kong University of Science & Technology (HKUST) - School of Business and Management and Australian National University
Date Posted: November 29, 2011
Last Revised: May 02, 2012
Accepted Paper Series
392 downloads

Incl. Electronic Paper The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance
Review of Accounting Studies, Forthcoming
 Michael Ettredge , Karla M. Johnstone , Mary S. Stone and Qian Wang
University of Kansas - School of Business , University of Wisconsin - Madison - Department of Accounting and Information Systems , University of Alabama - Culverhouse College of Commerce & Business Administration and Iowa State University - College of Business
Date Posted: January 14, 2007
Last Revised: October 21, 2010
Accepted Paper Series
761 downloads

Incl. Electronic Paper The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
 Daniel W. Collins , Raunaq S. Pungaliya and Anand M. Vijh
University of Iowa - Department of Accounting , SKK Graduate School of Business and University of Iowa - Department of Finance
Date Posted: April 27, 2011
Last Revised: January 17, 2013
Working Paper Series
418 downloads

Incl. Electronic Paper The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts
Contemporary Accounting Research, Vol. 27, No.1, 2010
 Frank D. Hodge , Patrick E. Hopkins and David A. Wood
University of Washington - Michael G. Foster School of Business , Indiana University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2008
Last Revised: February 10, 2010
Accepted Paper Series
636 downloads

Incl. Electronic Paper The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts
The Accounting Review, Vol. 83, No. 4, pp. 915-956, 2008
 Leslie D. Hodder , Patrick E. Hopkins and David A. Wood
Indiana University Bloomington - Department of Accounting , Indiana University and Brigham Young University - School of Accountancy
Date Posted: January 26, 2007
Last Revised: February 10, 2010
Accepted Paper Series
810 downloads

Incl. Electronic Paper The Effects of Executives on Corporate Tax Avoidance
 Scott Dyreng , Michelle Hanlon and Edward L. Maydew
Duke University , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: July 11, 2008
Last Revised: September 19, 2012
Working Paper Series
1306 downloads

Incl. Electronic Paper The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
 Dirk E. Black , Ervin L. Black Sr., Theodore E. Christensen and James F. Waegelein
Duke University - Fuqua School of Business , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and Emporia State University - Department of Accounting, Computer Information Systems and Economics
Date Posted: December 08, 2008
Last Revised: April 24, 2011
Working Paper Series
239 downloads

Incl. Electronic Paper The Effects of Environmental Uncertainty and Budgetary Control Effectiveness on Propensity to Create Budgetary Slack in Public Sector
African Journal of Business Management, Vol. 5, No. 22, pp. 8902-8908, September 2011
 Emine Yilmaz and Gökhan Özer
Istanbul Medeniyet University and Gebze Institute of Technology (GIT)
Date Posted: October 21, 2011
Last Revised: December 27, 2011
Accepted Paper Series
97 downloads

The Effects of Endogenous Information Acquisition about Business Risk on Audit Pricing
A1.133 WP 187
 Phillip Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group
Date Posted: December 06, 1997
Working Paper Series

The Effects of Employee Stock Options on Credit Ratings
Accounting Review, Vol. 83, No. 5, 2008
 Yen-Jung Lee
National Taiwan University
Date Posted: August 31, 2008
Accepted Paper Series

Incl. Electronic Paper The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements
 Anwer S. Ahmed , Douglas E. Stevens and Minsup Song
Texas A&M University - Mays Business School , Florida State University and Sogang University
Date Posted: September 15, 2006
Working Paper Series
172 downloads

The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance
As published in The Accounting Review, July 2001
 Sandra C. Vera-Munoz , William R. Kinney, Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy , University of Texas at Austin - Department of Accounting and University of Southern California
Date Posted: May 24, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance
 Sandra C. Vera-Munoz , William R. Kinney, Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy , University of Texas at Austin - Department of Accounting and University of Southern California
Date Posted: March 26, 2001
Working Paper Series
251 downloads

The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes
International Journal of Accounting Information Systems, Vol. 12, pp. 40-56, 2011, Singapore Management University School of Accountancy Research Paper
 Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 27, 2011
Last Revised: April 20, 2013
Accepted Paper Series

The Effects of Debt Contracting on Voluntary Accounting Method Changes
Accounting Review, January 2003
 Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 04, 2002
Accepted Paper Series

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research
 Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business
Date Posted: December 04, 1995
Working Paper Series

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
 Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business
Date Posted: June 26, 1996
Accepted Paper Series

Incl. Electronic Paper The Effects of Credit Competition on Banks’ Loan Loss Provision Timeliness
Rotman School of Management Working Paper No. 2192586
 Yiwei Dou , Stephen G. Ryan and Youli Zou
New York University (NYU) - Department of Accounting, Taxation & Business Law , New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Date Posted: December 22, 2012
Last Revised: March 04, 2013
Working Paper Series
78 downloads

Incl. Electronic Paper The Effects of Cost Structures and Organizational Characteristics on Nonprofit's Tax-Motivated Expense Reallocations
 Robert J. Yetman
University of California, Davis - Graduate School of Management
Date Posted: May 14, 2001
Working Paper Series
264 downloads

The Effects of Corporation/Country Characteristics and the Level of Corporate Governance on Corporate Risk Disclosure: The Case of the Gulf Cooperative Council (GCC) Countries
 Abed Al-Nasser Abdallah and Mostafa Kamal Hassan
American University of Sharjah and Independent
Date Posted: May 05, 2013
Working Paper Series

Incl. Electronic Paper The Effects of Corporate Social Responsibility Investment, Assurance, and Perceived Fairness on Investors’ Judgments
 Helen L. Brown-Liburd , Jeffrey R. Cohen and Valentina L. Zamora
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems , Boston College - Department of Accounting and Seattle University - Albers School of Business and Economics
Date Posted: January 16, 2012
Working Paper Series
432 downloads

Incl. Electronic Paper The Effects of Corporate Governance on the Relationship Between Innovative Efforts and Performance
European Accounting Review, Forthcoming
 Johnny Jermias
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: August 27, 2007
Accepted Paper Series
360 downloads

Incl. Electronic Paper The Effects of Corporate Governance on Firms' Credit Ratings
 Hollis Ashbaugh Skaife , Daniel W. Collins and Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems , University of Iowa - Department of Accounting and BlackRock
Date Posted: March 03, 2004
Working Paper Series
2570 downloads

The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level
Accounting Review, Forthcoming
 Xinrong Qiang
University of Wyoming - Department of Accounting
Date Posted: December 30, 2006
Accepted Paper Series

The Effects of Choice on Auditors' Intrinsic Motivation and Performance
BEHAVIORAL RESEARCH IN ACCOUNTING, Vol 9, 1997
 D'Arcy A. Becker
University of Wisconsin at Eau Claire
Date Posted: March 12, 1997
Accepted Paper Series

Incl. Electronic Paper The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley
 Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: February 21, 2005
Working Paper Series
871 downloads

The Effects of Audit Risk and Litigation Risk on Decision Aid Reliance
 Mohamed I. Gomaa , James E. Hunton and Jacob M. Rose
Suffolk University - Sawyer School of Management , Bentley University - Department of Accountancy and Southern Illinois University at Carbondale - College of Business
Date Posted: August 29, 2006
Working Paper Series

The Effects of Audit Review Format on Review Team Judgments
Auditing: A Journal of Practice and Theory, Vol. 28, No. 1, May 2009
 Christopher P. Agoglia , Richard C. Hatfield and Joseph F. Brazel
University of Massachusetts at Amherst , University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting
Date Posted: May 30, 2009
Accepted Paper Series

The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses
Accounting Review, Vol. 75, No. 3, July 2000
 Kathryn Kadous
Emory University - Goizueta Business School
Date Posted: March 20, 2000
Accepted Paper Series

Incl. Electronic Paper The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality
 Wuchun Chi , Linda A. Myers , Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting , University of Arkansas , Texas A&M University (TAMU) - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 21, 2008
Last Revised: March 28, 2013
Working Paper Series
515 downloads

The Effects of Audit Committee Members’ Age and Additional Directorships on the Cost of Equity Capital in the U.S.
European Accounting Review, Forthcoming
 Mai Dao , Hua-Wei Huang and Jishan Zhu
University of Toledo - College of Business Administration , National Cheng Kung University - Accounting and SUNY at Old Westbury - School of Business
Date Posted: October 05, 2012
Accepted Paper Series

Incl. Electronic Paper The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy
 Sami Keskek , Linda A. Myers , Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business , University of Arkansas , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: September 25, 2012
Working Paper Series
72 downloads

The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
Journal of Accounting Research, Vol. 41, No. 1, pp. 33-46, March 2003
 Christopher P. Agoglia , Thomas Kida and Dennis M. Hanno
University of Massachusetts at Amherst , University of Massachusetts at Amherst and University of Massachusetts at Amherst
Date Posted: June 28, 2004
Accepted Paper Series

Incl. Electronic Paper The Effects of Accounting Standardization in the European Union on the Capital Market: First Evidence from the Bank Industry
 Vera Palea
University of Turin, Italy
Date Posted: February 14, 2008
Working Paper Series
307 downloads

Incl. Electronic Paper The Effects of Accounting Standard Setting on Accounting Quality
 Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: February 06, 2008
Working Paper Series
1488 downloads

Incl. Electronic Paper The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
 Jonathan H. Grenier , Bradley Pomeroy and Matthew Stern
Miami University - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: October 27, 2010
Last Revised: January 28, 2013
Working Paper Series
331 downloads

Incl. Electronic Paper The Effects of Accounting Restatements on Firm Growth
Journal of Accounting and Public Policy, Forthcoming
 Susan Albring , Shawn X. Huang , Raynolde Pereira and Xiaolu Xu
Syracuse University - Joseph I. Lubin School of Accounting , University of Arkansas , University of Missouri at Columbia - School of Accountancy and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: September 18, 2012
Accepted Paper Series
260 downloads

Incl. Electronic Paper The Effects of Accounting Report Quality on the Bias in and Likelihood of Management Disclosures
 Young K. Kwon , Paul Newman and Yoonseok Zang
University of Illinois - College of Business , University of Texas at Austin - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: May 06, 2009
Working Paper Series
290 downloads

The Effects of Accounting Regulation on Tax Credit Utilization Propensity
Research in Accounting Regulation, Vol. 17, 2004
 Thomas J. Linsmeier and Thomas J. Carroll
Financial Accounting Standards Board and University of Iowa - Department of Accounting
Date Posted: February 12, 2004
Accepted Paper Series

The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions
The Accounting Review, Vol 73, No 1, January 1998
 Sandra C. Vera-Munoz
University of Notre Dame - Department of Accountancy
Date Posted: January 05, 1998
Accepted Paper Series

The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments
Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
 Mark E. Peecher , M. David Piercey , Jay Rich and Richard M. Tubbs
University of Illinois College of Law , University of Massachusetts at Amherst , Illinois State University - College of Business and University of Iowa - Department of Accounting
Date Posted: May 04, 2010
Last Revised: January 27, 2011
Accepted Paper Series

The Effects and Determinants of Extensive Disclosure: Evidence from Japan
 Yuko Kitora and Shin'ya Okuda
Osaka Seikei Colledge and Osaka Gakuin University
Date Posted: August 12, 2006
Working Paper Series


 

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