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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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SSRN eLibrary Search Results
JEL Code: M4
5,291,227 Total downloads
Showing Papers 1,981 - 2,030 of 13,019
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Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment
Accounting Review, October 2006
Thomas C. Omer , Jean C. Bedard and Diana Falsetta
Texas A&M University (TAMU) - Department of Accounting , Bentley University - Department of Accountancy and University of Miami - Department of Accounting
Date Posted: May 27, 2006
Accepted Paper Series

Incl. Electronic Paper Auditors and Corporate Governance: Evidence from the Public Sector
Mark Schelker
University of St. Gallen
Date Posted: January 27, 2007
Last Revised: March 25, 2008
Working Paper Series
634 downloads

Incl. Electronic Paper Auditors and the Post-2002 Litigation Environment
Research in Accounting Regulation, Vol. 24, No. 1, 2012
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: February 06, 2012
Last Revised: May 06, 2012
Accepted Paper Series
92 downloads

Incl. Fee Electronic Paper Auditors as Underwriters: An Alternative Framework
International Journal of Auditing, Vol. 9, No. 1, pp. 1-19, March 2005
Sudip Bhattacharjee , Kimberly Moreno and James A. Yardley
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems , Northeastern University - College of Business Administration and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: April 27, 2005
Accepted Paper Series
16 downloads

Incl. Electronic Paper Auditors Consideration of Corporate Governance
Australian Journal of Basic and Applied Sciences, 5(12): p.p. 1622-1628.
Masood Fooladi
Islamic Azad University, Mobarakeh Branch
Date Posted: April 30, 2013
Accepted Paper Series
8 downloads

Incl. Fee Electronic Paper Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom
Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 161-183, Summer 2008
Kenny Lin and Ian A.M. Fraser
Lingnan University and University of Stirling - Department of Accounting and Finance
Date Posted: May 06, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Auditors' Belief Revision: Recency Effects of Contrary and Supporting Audit Evidence and Source Reliability
USP Dept. of AFM/SSED Working Paper No. 2001-1
Arvind Patel
University of South Pacific
Date Posted: July 22, 2001
Working Paper Series
421 downloads

Incl. Fee Electronic Paper Auditors' Conflict Management Styles: An Exploratory Study
Abacus, Vol. 38, No. 3, pp. 378-405, 2002
Jenny Goodwin
affiliation not provided to SSRN
Date Posted: November 18, 2002
Accepted Paper Series
14 downloads

Auditors' Evaluation of Evidence Obtained Through Management Inquiry: A Cascaded-Inference Approach
Auditing: A Journal of Practice & Theory, Vol 18, No 2, Fall 1999
Christine M. Haynes
University of Texas at El Paso
Date Posted: November 28, 1999
Accepted Paper Series

Incl. Electronic Paper Auditors' Going Concern Modified Opinions Post 2001: Increased Conservatism or Improved Accuracy
Peter J. Carey , Stuart Kortum and Robyn Moroney
affiliation not provided to SSRN , affiliation not provided to SSRN and Monash University
Date Posted: December 03, 2008
Working Paper Series
445 downloads

Incl. Electronic Paper Auditors' Governance Functions and Legal Environments: An International Investigation
Jong-Hag Choi and T.J. Wong
Seoul National University - College of Business Administration and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: November 18, 2005
Working Paper Series
406 downloads

Auditors' Governance Functions and Legal Environments: An International Investigation
Contemporary Accounting Research, Vol. 24, No. 1, 2007
Jong-Hag Choi and T.J. Wong
Seoul National University - College of Business Administration and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: September 11, 2007
Accepted Paper Series

Auditors' Hypothesis Testing in Diagnostic Inference Tasks
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Clifton E. Brown , Mark E. Peecher and Ira Solomon
University of Illinois at Urbana-Champaign , University of Illinois College of Law and University of Illinois at Urbana-Champaign
Date Posted: August 05, 1999
Accepted Paper Series

Incl. Electronic Paper Auditors' Identification with their Clients and its Effect on Auditors' Objectivity
E. Michael Bamber and Venkataraman M Iyer
University of Georgia and University of North Carolina (UNC) at Greensboro - Bryan School of Business & Economics
Date Posted: August 15, 2005
Working Paper Series
595 downloads

Incl. Electronic Paper Auditors' Judgments of Continued Existence: Effects of Information Sequence and Irrelevant Distractor Information When Using a Computer-Based Decision Aid
J. Hal Reneau and Cindy Blanthorne Thomas
Arizona State University (Deceased) and Arizona State University
Date Posted: April 11, 1998
Working Paper Series
170 downloads

Incl. Electronic Paper Auditors' Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes-Oxley Act
Journal of Accounting Research, Forthcoming
Mingcherng Deng , Nahum D. Melumad and Toshi Shibano
CUNY Baruch College , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: April 08, 2012
Last Revised: April 11, 2012
Accepted Paper Series
165 downloads

Incl. Fee Electronic Paper Auditors' Perceptions of Responsibilities to Detect and Report Client Illegal Acts in Canada and the UK: A Comparative Experiment
International Journal of Auditing, Vol. 8, No. 2, pp. 165-184, July 2004
Ian A.M. Fraser and Kenny Lin
University of Stirling - Department of Accounting and Finance and Lingnan University
Date Posted: August 23, 2004
Accepted Paper Series
14 downloads

Auditors' Perceptions of Time Budget Pressure, Premature Sign-Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country
Teerooven Soobaroyen and Chelven Chengabroyan
University of Southampton and University of Mauritius
Date Posted: February 17, 2006
Working Paper Series

Auditors' Perceptions on Tasks towards Internet Reporting: Egyptian Perspective
3rd International Conference on Accounting and Management Information Systems (AMIS), Bucharest, June 19-20, 2008
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: September 26, 2008
Last Revised: February 15, 2009
Working Paper Series

Incl. Electronic Paper Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures
Joseph F. Brazel , Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University and Brigham Young University
Date Posted: January 11, 2010
Last Revised: October 23, 2012
Working Paper Series
824 downloads

Auditors' Reporting Options and Client Disclosure
Research in Accounting Regulation, Vol. 18, 2005
Joseph V. Carcello , Jing Lin and Kannan Raghunandan
University of Tennessee, Knoxville - College of Business Administration , University of Tennessee, Knoxville - College of Business Administration and Florida International University (FIU) - School of Accounting
Date Posted: November 04, 2005
Accepted Paper Series

Auditors' Risk Management and Reputation Building in the Post-Enron Environment: An Examination of Earnings Conservatism of Former Andersen Clients
Gopal V. Krishnan
American University
Date Posted: March 07, 2004
Working Paper Series

Incl. Electronic Paper Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions
Luc Quadackers , Tom Groot and Arnold Wright
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA) , VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Area
Date Posted: September 24, 2009
Working Paper Series
477 downloads

Incl. Electronic Paper Auditors' Switching: An Empirical Investigation
Global Journal of Business Research, Vol. 2, No. 1, 2008
Anastasia Maggina
affiliation not provided to SSRN
Date Posted: September 16, 2008
Accepted Paper Series
58 downloads

Incl. Electronic Paper Auditors' Switching: An Empirical Investigation
Global Journal of Business Research, Vol. 2, No. 1, pp. 85-100, 2008
Anastasia Maggina
affiliation not provided to SSRN
Date Posted: February 18, 2010
Accepted Paper Series
51 downloads

Incl. Electronic Paper Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
Joseph F. Brazel , Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: February 27, 2007
Last Revised: December 11, 2009
Working Paper Series
615 downloads

Auditors’ Evidence Evaluation and Aggregation Using Beliefs and Probabilities
International Journal of Approximate Reasoning, Forthcoming
Hironori Fukukawa and Theodore J. Mock
Hitotsubashi University - Graduate School of Commerce and Management and University of Southern California
Date Posted: March 31, 2011
Accepted Paper Series

Incl. Fee Electronic Paper Auditors’ Going‐Concern‐Modified Opinions after 2001: Measuring Reporting Accuracy
Accounting & Finance, Vol. 52, Issue 4, pp. 1041-1059, 2012
Peter Carey , Stuart Kortum and Robyn Moroney
Deakin University , affiliation not provided to SSRN and Monash University
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Electronic Paper Auditors’ Liability with Ambiguity Aversion
Jochen Bigus
University of Bern
Date Posted: September 22, 2009
Last Revised: September 27, 2009
Working Paper Series
76 downloads

Incl. Electronic Paper Auditors’ Multi-Layered Liability Regime
ECGI - Law Working Paper No. 155/2010
Paolo Giudici
Free University of Bozen, Bolzano - School of Economics and Management
Date Posted: May 03, 2010
Working Paper Series
249 downloads

Incl. Electronic Paper Auditors’ Organizational Form, Legal Liability and Reporting Conservatism: Evidence from China
Contemporary Accounting Research, Forthcoming
Michael Firth , Phyllis L.L. Mo and Raymond M. K. Wong
Lingnan University - Department of Accounting and Finance , Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 02, 2011
Accepted Paper Series
179 downloads

Incl. Electronic Paper Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt
Luc Quadackers , Tom Groot and Arnold Wright
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA) , VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Area
Date Posted: October 18, 2012
Working Paper Series
269 downloads

Incl. Electronic Paper Auditors’ Role in Financial Contracting: Evidence from SFAS 141(R)
Kristian D. Allee and Daniel Wangerin
Michigan State University and Michigan State University
Date Posted: August 31, 2011
Last Revised: April 26, 2013
Working Paper Series
158 downloads

Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field
The Accounting Review, Vol. 85, No. 4, pp. 1273-1301, July 2010
Joseph F. Brazel , Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: December 14, 2009
Last Revised: July 03, 2010
Accepted Paper Series

Incl. Electronic Paper Auditor’s Independence and Accountability in Nigeria Public Enterprises: A Case of the Nigerian Ports Authority
KASU Journal of Management Sciences,Vol. 1, No. 4, January 2008
Kolawole Olugbenga Oladele
Nigerian Defence Academy, Kaduna
Date Posted: March 28, 2010
Accepted Paper Series
259 downloads

Incl. Electronic Paper Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
Santanu Mitra and Mahmud Hossain
Wayne State University - School of Business Administration and University of Memphis - Fogelman College of Business and Economics
Date Posted: February 21, 2010
Working Paper Series
310 downloads

Audits as a Corporate Governance Mechanism: Evidence from the German Market
Journal of International Accounting Research, Forthcoming
Hollis Ashbaugh Skaife and Terry Warfield
University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Date Posted: July 01, 2003
Accepted Paper Series

Incl. Electronic Paper Audits as a Corporate Governance Mechanism: Evidence from the German Market
Hollis Ashbaugh Skaife and Terry Warfield
University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Date Posted: July 01, 2003
Working Paper Series
798 downloads

Incl. Electronic Paper Audits of Public Companies
John Hepp and Brian W. Mayhew
Suffolk University - Department of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: July 13, 2004
Working Paper Series
232 downloads

Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting
European Accounting Review, Forthcoming
Markus C. Arnold and Dominik Schreiber
Institute for Accounting and Control and University of Hamburg
Date Posted: September 30, 2011
Accepted Paper Series

Incl. Electronic Paper Australian Business Schools: More than 'Commercial Enterprise'?
British Academy of Management Conference BAM08 Harrogate, September 2008
Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
36 downloads

Incl. Electronic Paper Australian Evidence Concerning the Information Content of Economic Value-Added
Australian Journal of Management, Vol. 29, No. 2, 2004
Andrew C. Worthington and Tracey West
Griffith University and Griffith University
Date Posted: November 04, 2012
Accepted Paper Series
35 downloads

Author-Iterative Interpretation in Understanding Accounting Practice Through Case Research
Management Accounting Research, Forthcoming
Ivo De Loo and Alan Lowe
Nyenrode Business University and Aston University - Aston Business School - Finance and Accounting Group
Date Posted: August 23, 2011
Accepted Paper Series

Incl. Electronic Paper Automatic Balance Mechanisms in Pay-as-You-Go Pension Systems
Carlos Vidal-Meliá , María del Carmen Boado-Penas and Ole Settergren
University of Valencia - Faculty of Economics , Keele University and affiliation not provided to SSRN
Date Posted: May 13, 2008
Last Revised: February 13, 2009
Working Paper Series
217 downloads

Incl. Electronic Paper Automating the Process of Taxonomy Creation and Comparison of Taxonomy Structures
Vasundhara Chakraborty and Miklos A. Vasarhelyi
Rutgers University and Rutgers Business School
Date Posted: December 05, 2010
Working Paper Series
105 downloads

Autonomy, Responsibility and Accountability in the Italian Schools
Critical Perspectives on Accounting, Vol. 20, No. 3, pp. 293-312
Enrico Bracci
University of Ferrara
Date Posted: September 25, 2008
Last Revised: May 04, 2009
Accepted Paper Series

Incl. Electronic Paper Autopoiesis and General Anti-Avoidance Rules
Critical Perspectives on Accounting, Vol. 21, pp. 545-559, 2010, Victoria University of Wellington Legal Research Paper No. 31/2011
Geraldine Hikaka and John Prebble
Edmund Lawler & Associates Limited and Victoria University of Wellington
Date Posted: December 08, 2009
Last Revised: October 26, 2011
Accepted Paper Series
182 downloads

Incl. Electronic Paper Average Internal Rate of Return and Investment Decisions: A New Perspective
The Engineering Economist, Vol. 55, No. 2, pp. 150-180, 2010
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: January 27, 2010
Last Revised: December 03, 2012
Accepted Paper Series
542 downloads

Incl. Electronic Paper Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method
Contemporary Accounting Research, Vol. 22, No. 2, Summer 2005
David T Dearman and Michael D. Shields
University of Arkansas at Fort Smith and Michigan State University - Department of Accounting & Information Systems
Date Posted: February 16, 2005
Accepted Paper Series
311 downloads

Incl. Electronic Paper Awqaf Accounting and Reporting for Accountability: A Case Study of Awqaf S
Proceedings of 19th International Business Research Conference, 2012
Hisham Yaacob , Saerah Hj Petra , Wardah Azimah Sumardi and Hairul Suhaimi Nahar
University of Brunei Darussalam , University of Brunei Darussalam , University of Brunei Darussalam and Universiti Sains Malaysia (USM) - School of Management
Date Posted: November 14, 2012
Working Paper Series
92 downloads


 

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