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JEL Code: M49
768,888 Total downloads
Showing Papers 181 - 230 of 2,013
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Machine Learning for Predicting the Procurement of an Audit at Small Private Banks: Is the Decision to Procure an Audit Systematic?
David Y. Chan
and
Alexander Kogan
St. John's University - Department of Accounting & Taxation
and
Rutgers, The State University of New Jersey
Date Posted: June 02, 2011
Last Revised: October 15, 2011
Working Paper Series
64 downloads
Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms’ Practices
European Accounting Review, Vol. 20, No. 4, pp. 639-667, 2011
Kenneth A. Merchant ,
Wim A. Van der Stede ,
Thomas W. Lin
and
Zengbiao Yu
University of Southern California - Leventhal School of Accounting
,
London School of Economics & Political Science (LSE)
,
University of Southern California - Leventhal School of Accounting
and
Tsinghua University - School of Economics & Management
Date Posted: May 29, 2011
Last Revised: November 29, 2011
Accepted Paper Series
Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector
Stevanie S. Neuman
,
Thomas C. Omer and
Anne Thompson
Texas A&M University (TAMU) - Department of Accounting
,
University of Nebraska-Lincoln
and
University of Illinois at Urbana-Champaign
Date Posted: May 23, 2011
Last Revised: May 21, 2013
Working Paper Series
139 downloads
Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
Auditing: A Journal of Practice & Theory, Vol. 30, No. 3, 2011
Jayanthi Krishnan ,
Lixin (Nancy) Su
and
Yinqi Zhang
Temple University - Department of Accounting
,
Hong Kong Polytechnic University - School of Accounting and Finance
and
American University
Date Posted: May 18, 2011
Last Revised: September 06, 2012
Accepted Paper Series
188 downloads
Threats to Validity and Reliability in Mixed Methods Accounting Research
Qualitative Research in Accounting and Management, Vol. 8, No. 1, pp. 39-58, 2011
Eeva-Mari Ihantola
and
Lili-Anne Kihn
University of Tampere
and
University of Tampere, School of Management
Date Posted: May 17, 2011
Accepted Paper Series
Accounting for Business Sustainability: An Overview
Mona Abou Taleb
,
Brian Gibson and
Martin Hovey
University of New England
,
University of New England (Australia) - New England Business School
and
UNE Business School
Date Posted: May 12, 2011
Working Paper Series
285 downloads
Unregulated Markets for Audit Services
University of Alberta School of Business Research Paper
Karim Jamal and
Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems
and
Yale University - School of Management
Date Posted: May 08, 2011
Last Revised: June 12, 2013
Working Paper Series
101 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 - Haskayne School of Business
Date Posted: May 05, 2011
Accepted Paper Series
Corporate Disclosure Reactions to Australia’s First National Emission Reporting Scheme
Accounting & Finance, Vol. 51, Issue 2, pp. 409-436, 2011
Stacey Cowan
and
Craig Deegan
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: May 04, 2011
Accepted Paper Series
1 downloads
The Importance of Information Through Accounting Practice in Agricultural Sector-European Data Network
Journal of Social Sciences, Vol. 6, Vol. 2, pp. 221-228, 2010
Athanasios Vazakidis
,
Stergios Athianos
and
Ekaterini Laskaridou
affiliation not provided to SSRN
,
TEI of Serres
and
affiliation not provided to SSRN
Date Posted: May 04, 2011
Accepted Paper Series
116 downloads
Theoretical Failure of IAS 41
Yohanes Handoko Aryanto
Pertamina EP
Date Posted: April 15, 2011
Working Paper Series
548 downloads
A Critical Analysis of the Economic Value Added Method
Baitshepi Tebogo
Institute of Development Management
Date Posted: April 09, 2011
Last Revised: June 07, 2011
Working Paper Series
485 downloads
A Perspective on Communication During Induction
Baitshepi Tebogo
Institute of Development Management
Date Posted: April 09, 2011
Last Revised: June 15, 2011
Working Paper Series
33 downloads
Detecting Fraud in the Organization: An Internal Audit Perspective
Journal of Forensic & Investigative Accounting, Vol. 3, No. 1, January-June 2011
Priscilla Ann Burnaby
,
Martha A. Howe
and
Brigitte W. Muehlmann
Bentley University
,
Bentley University
and
Suffolk University
Date Posted: April 04, 2011
Accepted Paper Series
Techno-Financial Management Aspects of Potential Threat – Vulnerability of Malware in Automotive Electronics: Analytical Research Findings
Journal of Financial Management and Analysis, Vol. 23, No. 2, July-December 2010
Ramesh Venkatram
affiliation not provided to SSRN
Date Posted: April 02, 2011
Accepted Paper Series
Voluntary Disclosure Strategies and the Cost of Capital of Italian Blue Chips
Guido Max Mantovani and
Carlo Bagnoli
Ca' Foscari University in Venice – Department of Management
and
Ca Foscari University of Venice - Department of Management
Date Posted: March 29, 2011
Last Revised: October 21, 2012
Working Paper Series
93 downloads
Unintended Consequences of Lowering Disclosure Thresholds: Evidence from SFAS No. 5
Kirsten Fanning ,
Christopher P. Agoglia
and
M. David Piercey
University of Illinois at Urbana-Champaign
,
University of Massachusetts at Amherst
and
University of Massachusetts at Amherst
Date Posted: March 27, 2011
Last Revised: December 07, 2012
Working Paper Series
184 downloads
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
140 downloads
The Information Risk in the Latest Crisis: A Driver or a Driven Factor for Global Financial Markets Equilibrium?
Guido Max Mantovani and
Giorgio Bertinetti
Ca' Foscari University in Venice – Department of Management
and
Ca Foscari University of Venice - Department of Management
Date Posted: March 19, 2011
Last Revised: October 08, 2012
Working Paper Series
Is Mandated 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 2013-1021
Karim Jamal and
Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems
and
Yale University - School of Management
Date Posted: March 14, 2011
Last Revised: June 13, 2013
Accepted Paper Series
Trends in Financial Reporting: Shareholder Rights as a Poor Solution to Financial Reporting Abuses
Gregory W. Martin
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
Date Posted: March 03, 2011
Working Paper Series
137 downloads
Illuminating the Limits of Auditor Accountability for Fraud Detection Through a Historical Study of Internal Control Evaluation
Journal of Business, Industry and Economics, Volume 17, Spring 2012
Stephanie D. Moussalli
,
O. Ronald Gray
and
Gokhan Karahan
Rhodes College
,
University of West Florida
and
affiliation not provided to SSRN
Date Posted: February 13, 2011
Last Revised: August 03, 2012
Accepted Paper Series
262 downloads
Insights into Preparing Social Reports for Italian Bank Foundations: A Research Note
Economia Aziendale Online 2000 Web, Vol. 1, No. 3, pp. 303-310, 2010
Federica Farneti ,
Benedetta Siboni
and
Rebecca Levy Orelli
University of Bologna - Faculty of Economics
,
University of Bologna - Department of Management
and
University of Bologna - Department of Management
Date Posted: February 09, 2011
Last Revised: February 12, 2011
Accepted Paper Series
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
5 downloads
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
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
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
160 downloads
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
188 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
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
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
93 downloads
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
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
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
237 downloads
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
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
223 downloads
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
51 downloads
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
146 downloads
Franchising Networks Control System
Wafa Mseddi
and
Abdelfettah Bouri
affiliation not provided to SSRN
and
University of Sfax
Date Posted: January 17, 2011
Working Paper Series
28 downloads
Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations
CAAA Annual Conference 2011
Kathryn Bewley
and
Vanessa Magness
Ryerson University - Ted Rogers School of Management
and
Ryerson University - Ted Rogers School of Management
Date Posted: January 16, 2011
Working Paper Series
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
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
129 downloads
Section 1, Clause 1 of the Fourteenth Amendment: Citizenship in a State Based on Residence
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 31, 2010
Working Paper Series
16 downloads
Shall Be Entitled to All Privileges and Immunities of Citizens IN and OF the Several States
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 31, 2010
Working Paper Series
18 downloads
Tax Professional Internships and Subsequent Professional Performance
American Journal of Business Administration, Vol. 3, No. 5, May 2010
Philip H. Siegel Sr. ,
B.J. Blackwood
and
Sharon D. Landy
Florida Atlantic University
,
Augusta State University
and
Augusta State University
Date Posted: December 18, 2010
Last Revised: August 06, 2012
Accepted Paper Series
122 downloads
Board Interlocks and Earnings Management Contagion
The Accounting Review, Forthcoming
Peng-Chia Chiu
,
Siew Hong Teoh and
Feng Tian
University of California, Irvine - Accounting Area
,
University of California - Paul Merage School of Business
and
University of Hong Kong - School of Business
Date Posted: December 12, 2010
Last Revised: February 06, 2013
Accepted Paper Series
551 downloads
The Fourteenth Amendment's Effect on Article IV, Section 2, Clause 1 of the Constitution of the United States of America
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 2010
Working Paper Series
17 downloads
Yes, There is a Citizen of a State
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 2010
Working Paper Series
27 downloads
Mandatory Audit Committees in Australia: Are There Economic Justifications?
Tek Bahadur Lama
University of Western Sydney
Date Posted: December 07, 2010
Working Paper Series
62 downloads
Section 1, Clause 2 of the Fourteenth Amendment Modified Article IV, Section 2, Clause 1 of the Constitution of the United State of America - Part 1
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 05, 2010
Last Revised: December 16, 2010
Working Paper Series
18 downloads
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