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SSRN eLibrary Search Results
JEL Code: M4
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Showing Papers 2,141 - 2,190 of 15,564
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Mandatory Auditor Rotation – Australian Evidence
Australian Journal of Corporate Law, Forthcoming
Sarowar Hossain and Larelle Law Chapple
University of New South Wales (UNSW) and QUT School of Business
Date Posted: September 04, 2015
Accepted Paper Series

Incl. Electronic Paper The Mediating Effect between Some Determinants of SME Performance in Nigeria
Management 2013, 3(4): 237-242. DOI: 10.5923/j.mm.20130304.07
Aliyu Mukhtar Shehu , Murtala Aminu Ibrahim , Nik Kamariah Nik Mat , Abdullahi Nasiru , Oluwatoyin Muse Johnson Popoola , Musa Tsagem Muhammad and Kabiru Maitama Kura
Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia
Date Posted: September 04, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria
International Journal of Business and Social Science, Vol. 5, No. 9; 2014
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 04, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector
Risk Governance & Control: Financial Markets & Institutions, Vol. 4, Issue 3, 2014
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 04, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector
International Conference on Business and Social Science (ICBASS) 2013, Seoul, South Korea
Ayoib Che-Ahmad , Oluwatoyin Muse Johnson Popoola , Rose Shamsiah Samsudin and Hartini Ahmad
Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia, College of Business, School of Accountancy and Universiti Utara Malaysia
Date Posted: September 04, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual Study
4th Annual International Conference on Accounting and Finance, 2014, DOI: 10.5176/2251-1997_AF14.55
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 04, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
Chicago Booth Research Paper No. 15-40
Brandon Gipper , Christian Leuz and Mark G. Maffett
University of Chicago - Booth School of Business , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 04, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Communicating Uncertainty in Financial Statement Narratives: Goodwill Impairment Testing
Marta Dynel , Karol Marek Klimczak and Anna Marta Pikos
University of Lodz , Kozminski University and Kozminski University
Date Posted: September 04, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Auditor Sharing in the Mutual Fund Industry: Empirical Evidence on Determinants and Audit Fees
John C. Adams , Takeshi Nishikawa and Stephanie J. Rasmussen
University of Texas at Arlington , University of Colorado at Denver and University of Texas at Arlington
Date Posted: September 04, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience
Proceedings of the Global Symposium on Social Sciences (IBSSS, 2013), Okinawa, Japan
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 04, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment
International Journal of Business and Management. Vol. 9, No. 9; 2014
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 04, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia
Journal of Modern Accounting & Auditing, Vol. 10, No 8, 2014, pp. 825-834
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 04, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Not-for-Profit Organizations: Avoiding State-Mandated Audits
Jenna Meints
University of North Carolina (UNC) at Greensboro - Bryan School of Business & Economics
Date Posted: September 04, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper A Procedure for Selecting Representative Subsamples of a Population from a Simple Random Sample
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , University of the Basque Country - Department of Applied Economics III (Econometrics and Statistics) and University of Valencia - Department of Financial Economics
Date Posted: September 04, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Network Properties of Economic Events: Reengineering the Accounting Space
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Date Posted: September 03, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Comparability of Accounting Information: Implications of Accounting for Contributed Services
Jenna Meints
University of North Carolina (UNC) at Greensboro - Bryan School of Business & Economics
Date Posted: September 03, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector
International Conference on Accounting Studies (ICAS, 2015)
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 03, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria
Accounting Research Journal, Vol. 28, Iss. 1, 2015, pp. 78-97
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: September 03, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Internal Auditing in Mid-Nineteenth Century Railroad Companies: Comparing the Practices of American and British Railroads
Mitsunori Kasukabe , Chie Sawanobori and Motohiro Aihara
Hokkaido University - Graduate School of Economics & Business Administration , Osaka Sangyo University and Hokkaido University
Date Posted: September 03, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Committee for Internal Control and Legal Audit Introduced by Art.10 of the Legislative Decree Nr.39/2010 in Italy: Remarks on a Stage of Its First Setting Up in Compliance with EU Guidelines
Journal of Economics and Development Studies June 2015, Vol. 3, No. 2, pp. 36-49
Claudio Sottoriva
Università Cattolica del S. Cuore di Milano - Dipartimento di Scienze dell'Econonomia e della Gestione Aziendale
Date Posted: September 03, 2015
Accepted Paper Series
2 downloads

Chief Financial Officers’ Short — And Long-Term Incentives Based Compensation and Earnings Management.
Australian Accounting Review (Forthcoming)
Sarowar Hossain and Gary S. Monroe
University of New South Wales (UNSW) and University of New South Wales (UNSW) - Australian School of Business
Date Posted: September 03, 2015
Working Paper Series

Non-Audit Services and Auditor Independence: Client Performance
Sun Min Kang
Independent
Date Posted: September 03, 2015
Working Paper Series

Incl. Electronic Paper Asymmetrically Timely Loss Recognition and the Accrual Anomaly
Abacus, Forthcoming
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: September 02, 2015
Working Paper Series
7 downloads

The Application of Business Risk Audit Methodology within Non-Big-4 Firms
Journal of Financial Reporting and Accounting, Vol. 11, Issue 1, 2015
Imad Kutum , Ian A.M. Fraser and Khaled Hussainey
Kutum & Associates Inc. , University of Stirling - Department of Accounting and Finance and Plymouth University
Date Posted: September 02, 2015
Accepted Paper Series

The Relationship between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors: The Effect of IFRS 3 and IAS 38
Journal of Accounting Review, DOI:10.6552/JOAR.2015.61.2
Yu-Chen Lin , Chaur-Shiuh Young , Wen-Chi Sun and Mei-Feng Chiu
National Cheng Kung University - Accounting , National Cheng Kung University - Department and Graduate Institute of Accountancy , Far East University-Department of Marketing and Logistics Management and Ernst and Young LLP
Date Posted: September 02, 2015
Accepted Paper Series

Incl. Electronic Paper Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation
Loïc Belze , Francois Larmande and Lorenz Schneider
EM Lyon (Ecole de Management de Lyon) - Department of Economics, Finance, Control , HEC Paris and EMLYON Business School
Date Posted: September 02, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests
Gerald J. Lobo , Luc Paugam , Dana Zhang and Jean-Francois Casta
University of Houston - C.T. Bauer College of Business , ESSEC Business School , University of Houston and University Paris-Dauphine - DRM Finance
Date Posted: September 01, 2015
Working Paper Series
12 downloads

Credit Contagion and Competitive Effects of Bond Rating Downgrades Along the Supply Chain
Jung Hsien Chang and Feng-Tse Tsai
Independent and Asia University
Date Posted: August 31, 2015
Working Paper Series

Incl. Electronic Paper Gathering Data for Financial Reporting Research
Robert J. Bloomfield , Mark W. Nelson and Eugene F. Soltes
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard Business School
Date Posted: August 30, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Exploiting Qualitative (Narrative) Information from Annual Reports for the Purpose of Accounting Based Firm Valuation – A Markov Chain Approach
David Christen and Markus Grottke
University of Marburg and University of Passau
Date Posted: August 30, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Elmer G. Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession
Martin Emanuel Persson , Vaughan S. Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: August 30, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Value Creation and Appropriation of Firms: Concepts, Theories and Methodology
Research Journal of Finance and Accounting, 6 (12): 211-220, 2015
Fatai A. Atanda
Obafemi Awolowo University, Department of Management and Accounting
Date Posted: August 30, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Partner-Client Relationship and Auditor Switches
China Journal of Accounting Studies, 1:2, 114-137, 2013, DOI: 10.1080/21697221.2013.788974
Shuang Xue , Feiteng Ye and Yun Hong
Shanghai University of Finance and Economics , Shanghai Lixin University of Commerce and Shanghai University of Finance and Economics
Date Posted: August 29, 2015
Last Revised: August 30, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Firm Size, Overhead Materiality and Product Cost Distortion in Manufacturing Firms
ICAN Journal of Accountancy & Finance, 4(1), 21-33, 2015
A. J. Avwokeni
University of Lagos
Date Posted: August 29, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Board's Financial Incentives, Competence, and Firm Risk Disclosure: Evidence from Finnish Index Listed Companies
Journal of Applied Accounting Research (Forthcoming)
Minna Martikainen , Antti Miihkinen , Juha Kinnunen and Pontus Troberg
Hanken School of Economics , Aalto University - School of Business , Aalto University School of Business and Helsinki School of Economics
Date Posted: August 29, 2015
Last Revised: September 02, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: August 28, 2015
Last Revised: August 29, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper The Economic Impact of the Employment of Foreign-Born Graduates in the Auditing Industry
Daniel Aobdia , Anup Srivastava and Erqiu Wang
Northwestern University - Kellogg School of Management , Tuck Dartmouth and Northwestern University - Department of Accounting Information & Management
Date Posted: August 28, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper 基於會計盈餘資訊性的融資限制 (Financial Constraints Based on the Informativeness of Accounting Earnings)
Journal of Accounting Review, 會計評論,第61 期,2015 年7 月 DOI: 10.6552/JOAR.2015.61.4,
Shih-Chieh Lin
Department of Accounting, Providence University
Date Posted: August 28, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Financial Reports Based Proxies for Bargaining Power of Buyers and Sellers
2015 Academy of Management Annual Meeting, Vancouver, Canada, August 2015
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: August 27, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Match with Dot-Coms: How Alignment between Perceptions of Corporate Persona and Communication Method Impact Investor Information Processing
Ryan D. Guggenmos and G. Bradley Bennett
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Massachusetts Amherst - Isenberg School of Management
Date Posted: August 26, 2015
Working Paper Series
15 downloads

Estimating the Effect of Auditor Tenure on Audit Quality: Methods and Implications
Junwei Peng
Southwest University of Finance and Economics
Date Posted: August 25, 2015
Working Paper Series

When Paradigms Meet: Interacting Perspectives on Evaluation in the Nonprofit Sector
Forthcoming in Financial Accountability & Management Accounting
Cristina Neesham , Leanne McCormick and Michelle Greenwood
Swinburne University of Technology , Monash University and Monash University - Department of Management
Date Posted: August 25, 2015
Accepted Paper Series

Incl. Electronic Paper Commentary: Exploiting Regulatory Changes for Research in Management Accounting
Management Accounting Research, Forthcoming
Alfred Wagenhofer
University of Graz
Date Posted: August 24, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper A Theory of Disclosure
Jeremy Bertomeu and Davide Cianciaruso
CUNY Baruch College and Northwestern University - Kellogg School of Management
Date Posted: August 24, 2015
Working Paper Series
45 downloads

Incl. Electronic Paper Is There Any Scientific Basis for Accounting? Implications for Practice, Research and Education
Sudipta Basu
Temple University - Department of Accounting
Date Posted: August 23, 2015
Working Paper Series
96 downloads

Corporate Governance, Accounting Conservatism, and Manipulation
Management Science, Forthcoming
Judson Caskey and Volker Laux
University of California at Los Angeles - Anderson School of Management and University of Texas at Austin - Department of Accounting
Date Posted: August 23, 2015
Accepted Paper Series

Incl. Electronic Paper Manipulations of Financial Statements in the Polish Accounting and Role of Financial Audit in Their Detection
Joanna M. Wyrobek and Zbigniew Stanczyk
Cracow University of Economics and Cracow University of Economics
Date Posted: August 23, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Regulations, Institutions and Income Smoothing by Managing Technical Reserves: International Evidence from the Insurance Industry
Omega, The International Journal of Management Science, Forthcoming, Bank of Finland Research Discussion Paper 15/2015
Chrysovalantis Gaganis , Iftekhar Hasan and Fotios Pasiouras
University of Crete - Faculty of Social Sciences - Department of Economics , Fordham University - Gabelli School of Business and University of Surrey - Surrey Business School
Date Posted: August 23, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Risk in Accounting
Shyam Sunder
Yale University - School of Management
Date Posted: August 22, 2015
Working Paper Series
114 downloads

The Effect of Regulation FD on the Properties of Management Earnings Forecasts
Journal of Accounting and Public Policy, Vol. 31, No. 2, 2012
Frank Heflin , William Kross and Inho Suk
Florida State University - College of Business , State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: August 22, 2015
Accepted Paper Series


 

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