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JEL Code: M4
5,295,284 Total downloads
Showing Papers 1,881 - 1,930 of 13,026
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Auditor Attention to and Judgments of Aggressive Financial Reporting
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Fred Phillips
University of Saskatchewan
Date Posted: August 05, 1999
Accepted Paper Series

Incl. Electronic Paper Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements
Auditing: A Journal of Practice & Theory, Forthcoming
 Natalia Kochetova-Kozloski , Thomas M. Kozloski and William F. Messier Jr.
Saint Mary’s University - Sobey School of Business , Saint Mary's University - Sobey School of Business and University of Nevada, Las Vegas - Department of Accounting
Date Posted: March 27, 2010
Last Revised: March 11, 2013
Accepted Paper Series
241 downloads

Incl. Electronic Paper Auditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen's Indictment
 Stephen C. Hansen , Krishna R. Kumar and Mary W. Sullivan
Naval Postgraduate School , George Washington University and affiliation not provided to SSRN
Date Posted: February 13, 2008
Working Paper Series
311 downloads

Auditor Changes and Discretionary Accruals
 Mark L. DeFond and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: February 25, 1998
Working Paper Series

Auditor Changes and the Pricing of Seasoned Equity Offers
Accounting Horizons, Forthcoming
 Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business
Date Posted: September 01, 2006
Accepted Paper Series

Incl. Electronic Paper Auditor Choice and Foreign Investors: Evidence from Foreign Mutual Funds
 Julia Chou , Lilian K. Ng , Nataliya S. Zaiats and Bohui Zhang
Florida International University , University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business , Simmons College School of Management and The University of New South Wales - School of Banking and Finance
Date Posted: September 03, 2011
Last Revised: October 10, 2012
Working Paper Series
95 downloads

Auditor Choice and the Cost of Debt Capital for Newly Public Firms
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 113-136, February 2004
 Jeffrey Pittman and Steve Fortin
Memorial University of Newfoundland (MUN) - Faculty of Business Administration and McGill University - Desautels Faculty of Management
Date Posted: December 09, 2003
Accepted Paper Series

Incl. Electronic Paper Auditor Choice in Politically Connected Firms
 Omrane Guedhami and Jeffrey Pittman
University of South Carolina - Moore School of Business and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 23, 2010
Last Revised: January 23, 2013
Working Paper Series
373 downloads

Auditor Choices and Auditor Reporting Practices
European Accounting Review
 Stefan Sundgren
Swedish School of Economics and Business Administration
Date Posted: September 27, 1998
Accepted Paper Series

Auditor Communication in an Evolving Environment: Going Beyond SAS 600 Auditors' Reports on Financial Statements
British Accounting Review, Vol. 33, pp. 113-136, 2001
 Mahbub Zaman and Stuart Manson
University of Manchester - Manchester Business School and University of Essex
Date Posted: November 14, 2006
Accepted Paper Series

Incl. Electronic Paper Auditor Compensation and Audit Failure: An Empirical Analysis
EFA 2003 Annual Conference Paper No. 681
 Mukesh Bajaj , Katherine Gunny and Atulya Sarin
LECG, LLC , University of Colorado at Boulder - Department of Accounting and Santa Clara University - Department of Finance
Date Posted: May 06, 2003
Working Paper Series
1391 downloads

Auditor Concentration and Industry Specialization Among French Listed Companies in 1997-98
Comptabilité, Contrôle, Audit, November 2005,
Charles Piot
University of Grenoble
Date Posted: November 02, 2005
Accepted Paper Series

Auditor Concentration in a Joint-Auditing Environment: The French Market 1997-2003
Managerial Auditing Journal, Vol. 22, No. 2, p. 161-176
 Charles Piot
University of Grenoble
Date Posted: February 06, 2007
Accepted Paper Series

Incl. Electronic Paper Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts
 Philip J. Lee , Sarah J. Taylor and Stephen L. Taylor
University of Sydney , University of Melbourne - Faculty of Business and Economics and University of New South Wales (UNSW) - School of Accounting
Date Posted: January 28, 2002
Working Paper Series
1357 downloads

Incl. Electronic Paper Auditor Conservatism and Investment Efficiency
Accounting Review, Forthcoming, Chicago GSB Research Paper No. 08-03
 Tong Lu and Haresh Sapra
University of Houston and University of Chicago - Booth School of Business
Date Posted: July 17, 2008
Last Revised: February 13, 2009
Accepted Paper Series
1080 downloads

Incl. Fee Electronic Paper Auditor Conservatism and Voluntary Disclosure: Evidence from the Year 2000 Systems Issue
Accounting and Finance, Vol. 43, pp. 21-40, 2003
 Peter Clarkson , Colin Ferguson and Jason Hall
University of Queensland - Business School , University of Melbourne - Faculty of Business and Economics and University of Queensland - Business School
Date Posted: March 19, 2003
Accepted Paper Series
26 downloads

Auditor Conservatism, Management Incentives and Managerial Optimism
 Pradyot K. Sen
University of Washington Bothell
Date Posted: July 07, 1998
Working Paper Series

Incl. Electronic Paper Auditor Credibility Impairment Spillovers: Evidence from Three Andersen Engagements
 Rajib Doogar , Hong Xie and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: December 23, 2003
Working Paper Series
605 downloads

Incl. Fee Electronic Paper Auditor Detected Misstatements and the Effect of Information Technology
International Journal of Auditing, Vol. 8, No. 3, pp. 223-235, November 2004
 William F. Messier Jr. , Aasmund Eilifsen and Lizabeth Austen
University of Nevada, Las Vegas - Department of Accounting , Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and East Carolina University - Department of Accounting
Date Posted: November 02, 2004
Accepted Paper Series
24 downloads

Incl. Electronic Paper Auditor Dismissals After Accounting Restatements
 Karen M. Hennes , Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting , University of Miami and Indiana University - Kelley School of Business
Date Posted: January 07, 2011
Last Revised: July 12, 2012
Working Paper Series
558 downloads

Incl. Electronic Paper Auditor Downgrades During Financial Distress When the Market is Rational
 Illoong Kwon and Jing Pan
Seoul National University and affiliation not provided to SSRN
Date Posted: March 07, 2010
Working Paper Series
99 downloads

Auditor Effectiveness in the United States and the United Kingdom: Comparison and Analysis
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Alfred C. Greenfield Jr. , Wendy W. Peffley and Robert W. Russ
Virginia Commonwealth University (VCU) - Department of Accounting , Virginia Commonwealth University (VCU) - Department of Accounting and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: April 06, 2004
Working Paper Series

Auditor Fees and Audit Quality
Managerial Auditing Journal, Vol. 22, No. 8, 2007
 Rani Hoitash , Ariel J Markelevich and Charles A. Barragato
Bentley University - Department of Accountancy , Suffolk University and Long Island University - School of Professional Accountancy
Date Posted: November 01, 2007
Accepted Paper Series

Incl. Electronic Paper Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions
 Marshall A. Geiger and Allen D. Blay
University of Richmond - E. Claiborne Robins School of Business - Economics and Florida State University
Date Posted: October 13, 2011
Working Paper Series
420 downloads

Auditor Fees and Cost of Debt
Journal of Accounting, Auditing and Finance, Forthcoming
 Dan S. Dhaliwal , Cristi A. Gleason , Shane Heitzman and Kevin Melendrez
University of Arizona - Department of Accounting , University of Iowa - Department of Accounting , Simon School of Business, University of Rochester and New Mexico State University - Department of Accounting & Business Computer Systems
Date Posted: November 14, 2007
Accepted Paper Series

Incl. Electronic Paper Auditor Fees and Fraud Firms
Contemporary Accounting Research, Forthcoming
 Ariel J Markelevich and Rebecca L. Rosner
Suffolk University and Long Island University - School of Professional Accountancy
Date Posted: November 07, 2007
Last Revised: September 27, 2012
Working Paper Series
56 downloads

Incl. Electronic Paper Auditor Fees Around Dismissals and Resignations: Additional Evidence
 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: April 29, 2008
Working Paper Series
295 downloads

Incl. Electronic Paper Auditor Fees, Abnormal Fees and Audit Quality Before and After the Sarbanes-Oxley Act
 Ariel J Markelevich , Rani Hoitash and Charles A. Barragato
Suffolk University , Bentley University - Department of Accountancy and Long Island University - School of Professional Accountancy
Date Posted: January 11, 2005
Working Paper Series
1778 downloads

Incl. Electronic Paper Auditor Gender and Corporate Earnings Management Behavior in Private Finnish Firms
 Jyrki Niskanen , Jukka Karjalainen , Mervi Niskanen and Jussi Karjalainen
University of Kuopio - Department of Business and Management , University of Eastern Finland - Department of Business , University of Eastern Finland and affiliation not provided to SSRN
Date Posted: December 02, 2009
Last Revised: December 04, 2009
Working Paper Series
255 downloads

Incl. Electronic Paper Auditor Governance, Institutions and Analyst Forecast Properties: International Evidence
 Arnt Verriest
Tilburg University
Date Posted: September 21, 2011
Last Revised: April 18, 2013
Working Paper Series
128 downloads

Incl. Fee Electronic Paper Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs
International Journal of Auditing, Vol. 9, No. 1, pp. 59-77, March 2005
 Theodore J. Mock and Jerry L. Turner
University of Southern California and TCU
Date Posted: April 27, 2005
Accepted Paper Series
16 downloads

Incl. Electronic Paper Auditor Incentive and Audit Size: Evidence from Chinese Audit Market
(CAAA) 2008 Annual Conference Paper
 Jun Zhan and Michel Magnan
Concordia University, Quebec and Concordia University - Department of Accountancy
Date Posted: January 12, 2008
Working Paper Series
255 downloads

Incl. Electronic Paper Auditor Independence and Earnings Quality: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions
FSU College of Law, Law and Economics Paper No. 07-33, FSU College of Law, Public Law Research Paper No. 259, 2nd Annual Conference on Empirical Legal Studies Paper
 James R. Brown , Dino Falaschetti and Michael J. Orlando
Iowa State University - Department of Finance , Property and Environment Research Center (PERC) and Economic Advisors, Inc.
Date Posted: November 02, 2006
Last Revised: October 08, 2008
Working Paper Series
855 downloads

Auditor Independence and Fee Dependence
Journal of Accounting & Economics, Vol. 33, No. 3, June 2002
 Allen T. Craswell , Donald J. Stokes and Janet Laughton
University of Queensland - Business School , Monash University and University of Southern Queensland - Faculty of Business
Date Posted: January 21, 2002
Accepted Paper Series

Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt
European Accounting Review, Vol. 19, No. 4, pp. 633-664, 2010
 Eli Amir , Yanling Guan and Gilad Livne
London Business School , London Business School and City University London - Sir John Cass Business School
Date Posted: May 30, 2011
Last Revised: June 04, 2011
Accepted Paper Series

Incl. Electronic Paper Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt
London Business School and Cass Business School Research Paper
 Eli Amir , Yanling Guan and Gilad Livne
London Business School , London Business School and City University London - Sir John Cass Business School
Date Posted: August 18, 2005
Last Revised: November 25, 2009
Working Paper Series
548 downloads

Incl. Electronic Paper Auditor Independence and the Likelihood of a GAAP Violation
 Praveen Sinha
California State University, Long Beach
Date Posted: June 01, 2008
Last Revised: October 06, 2008
Working Paper Series
330 downloads

Incl. Electronic Paper Auditor Independence and the Quality of Information in Financial Disclosures: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions
American Law and Economics Review, Forthcoming
 James R. Brown , Dino Falaschetti and Michael J. Orlando
Iowa State University - Department of Finance , Property and Environment Research Center (PERC) and Economic Advisors, Inc.
Date Posted: September 06, 2009
Accepted Paper Series
355 downloads

Incl. Electronic Paper Auditor Independence During the 'Great Recession' of 2007-2009
 Michael Ettredge , Chan Li and Elizabeth Emeigh
University of Kansas - School of Business , University of Pittsburgh and University of Kansas
Date Posted: May 13, 2011
Working Paper Series
253 downloads

Auditor Independence in a Private Firm and Low Litigation Risk Setting
Accounting Review, Forthcoming
 Ole-Kristian Hope and John Christian Langli
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Law
Date Posted: July 15, 2009
Accepted Paper Series

Incl. Electronic Paper Auditor Independence in a Private Firm and Low Litigation Risk Setting
Accounting Review, Forthcoming
 Ole-Kristian Hope and John Christian Langli
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Law
Date Posted: November 21, 2008
Last Revised: July 15, 2009
Accepted Paper Series
727 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

Auditor Independence in Economies in Transition: A Study of Russia
The European Accounting Review, Vol. 10, No. 4, 2001
 Svetlana Bychova and Patricia Sucher
Saint Petersburg State Agrarian University and University of London, Royal Holloway College, School of Management
Date Posted: March 10, 2002
Accepted Paper Series

Incl. Electronic Paper Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
 Si Wen (Stacey) Wang and David Hay
The University of Auckland and University of Auckland - Department of Accounting and Finance
Date Posted: February 15, 2013
Last Revised: May 01, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Auditor Independence Research: Where do We Stand?
 Asokan Anandarajan , Gary Kleinman and Dan Palmon
New Jersey Institute of Technology , Robert Morris University - Touro Graduate School of Business and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: March 02, 2010
Working Paper Series
798 downloads

Incl. Electronic Paper Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
Journal of Contemporary Accounting and Economics, Vol. 1, No. 2, December 2005
 Ken Y. Chen , Randal J. Elder and Jo-Lan Liu
National Taiwan University , Syracuse University and Overseas Chinese Institute of Technology - Department of Accounting
Date Posted: August 01, 2005
Accepted Paper Series
986 downloads

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis
Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
 Ahmed M. Abdel-Meguid , Anwer S. Ahmed and Scott Duellman
The American University in Cairo - School of Business , Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: March 31, 2013
Accepted Paper Series

Incl. Electronic Paper Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees
Auditing: A Journal of Practice & Theory, 2007
 Ferdinand A. Gul , Bikki Jaggi and Gopal V. Krishnan
Monash University Sunway Campus , Rutgers, The State University of New Jersey - Accounting & Information Systems and American University
Date Posted: May 08, 2007
Accepted Paper Series
945 downloads

Incl. Electronic Paper Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation
 Damon M. Fleming and Robin N. Romanus
San Diego State University - Accountancy and Texas Tech University
Date Posted: September 12, 2007
Working Paper Series
609 downloads

Incl. Electronic Paper Auditor Industry Specialization and Client Disclosure Quality
 Kimberly Dunn , Brian W. Mayhew and Suzanne G. Morsfield
Florida Atlantic University - School of Accounting , University of Wisconsin, Madison - Department of Accounting and Information Systems and affiliation not provided to SSRN
Date Posted: March 09, 2000
Working Paper Series
1222 downloads


 

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