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Abstracts: 624,613
Full Text Papers: 520,615
Authors: 288,153
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  Last 12 months:
62,743

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To date: 89,495,804
Last 12 months: 11,750,054
Last 30 days: 854,909

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293,435
Total References: 9,075,589
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5,864,310
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94,263
Total Footnotes: 9,164,813


SSRN eLibrary Search Results
JEL Code: M4
6,478,434 Total downloads
Showing Papers 2,241 - 2,290 of 15,550
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1 2 3 4 ... 311 | Next >
   


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
2 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
2 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
1 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
5 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
11 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
19 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
9 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
9 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
12 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
33 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
44 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
94 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
113 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

Incl. Electronic Paper The Effects of Knowledge Sharing on Helping Behavior: Implications for Reward System Design
Katlijn Haesebrouck , Alexandra G. H. L. Van den Abbeele and Michael G. Williamson
KU Leuven - Faculty of Business and Economics (FEB) , Katholieke Universiteit Leuven (K.U.Leuven) and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 22, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Netspar Discussion Paper No. 12/2014-096
Irina Stefanescu , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , University of Arkansas, Fayetteville - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: August 22, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Evidence for the Existence of Downward Real Earnings Management
Journal of Auditing, Accounting and Finance, Forthcoming, Bank of Finland Research Discussion Paper No. 13/2015
Bill Francis , Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University - Gabelli School of Business and SUNY at Old Westbury - School of Business
Date Posted: August 21, 2015
Accepted Paper Series
35 downloads

The Construction of Persuasiveness of Self-Assessment Based Post-Completion Auditing Reports
Accounting and Business Research, Forthcoming
Jari Huikku and Kari Lukka
Aalto University School of Business - Department of Accounting and Turku School of Economics - Department of Accounting and Finance
Date Posted: August 21, 2015
Accepted Paper Series

Incl. Electronic Paper Instrumente Financiare De Protecţie Împotriva Riscului Valutar (Financial Instruments Used Against Foreign-Exchange Risk)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Alin Eliodor Tanase
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Noi Dimensiuni Ale Industriei Extractive În Context Naţional Şi Global (New Dimensions of the Extractive Industry in the National and Global Context)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Ileana Sorina Rakos Boca
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Valenţe Ale Controlului Intern În Contextul Impactului Utilităţii Informaţiilor Contabile Asupra Mediului De Afaceri (Valences of Internal Control in the Context of the Impact of the Utility of Accounting Information Over the Business Environment)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Mihaela Prozan
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Managerial Equity Holdings and Income Smoothing Incentives
Qing (Sydney) Shu and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business and University of Oklahoma - Michael F. Price College of Business
Date Posted: August 20, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper The Lemons Problem in Markets for Strategy
Mary J. Benner and Todd Zenger
University of Minnesota - Twin Cities - Carlson School of Management and University of Utah
Date Posted: August 20, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Bankruptcy in Groups
William H. Beaver , Stefano Cascino , Maria M. Correia and Maureen F. McNichols
Stanford University , London School of Economics , London Business School and Stanford University
Date Posted: August 20, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper Stock Price Response to New CEO Earnings News
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: August 20, 2015
Last Revised: August 31, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper After ENRON: Empirical Examination on Earnings Conservatism in Malaysia
Malaysian Accounting Review, Vol 9, No 1, 2010
Effiezal Aswadi Abdul Wahab , Dr Mazlina N Mat Zain and Marziana Madahmarzuki
Curtin University of Technology - School of Accounting , Multimedia University and Universiti Teknologi MARA
Date Posted: August 19, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Structure of Board Committees
Kevin D. Chen and Andy Wu
University of Pennsylvania - Department of Economics and University of Pennsylvania - The Wharton School
Date Posted: August 19, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Opinii Privind Impactul Politicilor Contabile Asupra Competitivităţii În Entităţile Turistice (Opinions on the Impact of Accounting Policies on Tourist Entities’ Competitiveness)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr.3/2015, Vol.3,
Traian Ovidiu Calota
Romanian Academy - Institute for World Economy
Date Posted: August 19, 2015
Accepted Paper Series
1 downloads


 

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