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484,509
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393,865
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226,776
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JEL Code: M49
764,444 Total downloads
Showing Papers 231 - 280 of 2,008
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Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions
Issues in Accounting Education, Forthcoming
Steven M. Glover ,
Douglas F. Prawitt ,
Scott L. Summers and
David A. Wood
Brigham Young University
,
Brigham Young University
,
Brigham Young University - School of Accountancy
and
Brigham Young University - School of Accountancy
Date Posted: October 23, 2010
Last Revised: September 07, 2011
Accepted Paper Series
714 downloads
Teaching the Politics of Oil and Gas Accounting
Robert Kevlihan
affiliation not provided to SSRN
Date Posted: October 13, 2010
Working Paper Series
145 downloads
Citizenship and the Federal Courts after the Fourteenth Amendment
Dan Goodman
affiliation not provided to SSRN
Date Posted: October 08, 2010
Working Paper Series
13 downloads
Deviations of Budgetary Data and Outcomes of the First Degree Local Authorities: The Case of the Local Authorities in the Prefecture of Achaia for the Period 2005 to 2007
3rd International Conference on Accounting and Finance Skiathos Isl., Greece, August 25-27, 2010
Athanasios Bellas
,
Georgia Kontogeorga
,
Georgios L. Thanasas
,
Konstantinos Papadatos and
Dimitrios Goulas
University of Patras
,
university of Patras
,
University of Patras
,
University of Patras- Department of Business Administration
and
affiliation not provided to SSRN
Date Posted: September 29, 2010
Last Revised: October 14, 2010
Accepted Paper Series
117 downloads
Health Services in Greece: An Approach to Their Operational Cost
International Conference on Applied Economics Kastoria, Greece, May 27-30, 2009
Athanasios Bellas
and
Georgios L. Thanasas
University of Patras
and
University of Patras
Date Posted: September 29, 2010
Last Revised: October 18, 2010
Accepted Paper Series
588 downloads
Corporate Environmental Management and Credit Risk
Rob Bauer and
Daniel Hann
Maastricht University
and
Maastricht University
Date Posted: September 21, 2010
Last Revised: January 02, 2011
Working Paper Series
955 downloads
Group Perceptual Fraud Symptoms Differences: A Multi-Group Model Analysis
The Audit Forum: International Forum on Government Auditing and Public Policy, Vol. 12, No. 2, pp. 21-40, July 2009
Tumpal Wagner Sitorus ,
Donald Robert Scott
and
Anja Morton
Southern Cross University
,
Southern Cross University
and
Southern Cross University
Date Posted: September 19, 2010
Accepted Paper Series
100 downloads
Exchange Sponsored Analyst Research
23rd Australasian Finance and Banking Conference 2010 Paper
Wen He ,
Lakshmanan Shivakumar ,
Baljit Sidhu and
David Simmonds
University of New South Wales - Australian School of Business
,
London Business School
,
University of New South Wales - Australian School of Business
and
University of New South Wales (UNSW)
Date Posted: September 17, 2010
Working Paper Series
81 downloads
A Framework for Environmental Reporting Through Financial Statements
Samuel A. Mongrut
and
Jesus Tong Chang
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 16, 2010
Working Paper Series
260 downloads
The Hole in the Doughnut - Accounting for Acquired Intangibles at Krispy Kreme
Issues in Accounting Education, Vol. 21, No. 3, 2006
Lori Holder-Webb and
Mark J. Kohlbeck
Western New England University - Department of Accounting and Finance
and
Florida Atlantic University - School of Accounting
Date Posted: August 31, 2010
Accepted Paper Series
Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions
Carlos Corona
and
Lin Nan
Carnegie Mellon University
and
Purdue University
Date Posted: August 19, 2010
Last Revised: September 15, 2010
Working Paper Series
68 downloads
Camden Yards Spices: An Instructional Case for Learning Activity-Based Costing
Daniel Jones
Assumption College
Date Posted: August 16, 2010
Last Revised: August 17, 2010
Working Paper Series
381 downloads
Fraud Risk Factors and Auditing Standards: A Call for the Replication of Empirical Research in an Islamic Environment
Arab Journal of Accounting, Vol. 13, No. 1, pp. 116-140, June 2010
Tumpal Wagner Sitorus and
Donald Robert Scott
Southern Cross University
and
Southern Cross University
Date Posted: August 16, 2010
Last Revised: November 29, 2010
Accepted Paper Series
550 downloads
Effects of Institutional Structures on Accounts Manipulation: An International Study
Julinda Nuri
and
Etumudon Ndidi Asien
Surrey Business School
and
American University in the Emirates
Date Posted: August 15, 2010
Last Revised: September 21, 2012
Working Paper Series
69 downloads
Redmond Products
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Daniel Jones
Assumption College
Date Posted: August 14, 2010
Last Revised: October 21, 2010
Working Paper Series
100 downloads
Target Costing as a Strategic Cost Management Tool for Increasing Company Profitability (İşletme Karlılığını Artırmada Stratejik Maliyet Yönetim Aracı Olarak Hedef Maliyetleme) (Turkish)
Rifat Yilmaz
and
Gökhan Baral
Bilecik University
and
Bilecik University
Date Posted: August 13, 2010
Last Revised: August 07, 2011
Working Paper Series
678 downloads
The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter
Rock Center for Corporate Governance at Stanford University Working Paper No. 135
Elizabeth Blankespoor
,
Gregory S. Miller and
Hal D. White
Stanford University - Graduate School of Business
,
University of Michigan - Ross School of Business
and
University of Michigan - Ross School of Business
Date Posted: August 11, 2010
Last Revised: April 30, 2013
Working Paper Series
839 downloads
Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?
Richard A. Cazier
,
Sonja O. Rego ,
Xiaoli (Shaolee) Tian
and
Ryan J. Wilson
Texas Christian University
,
Indiana University - Kelley School of Business
,
Ohio State University (OSU) - Fisher College of Business
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: August 09, 2010
Last Revised: August 17, 2011
Working Paper Series
237 downloads
How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
Kathryn Kadous ,
Justin Leiby
and
Mark E. Peecher
Emory University - Goizueta Business School
,
University of Florida
and
University of Illinois College of Law
Date Posted: August 09, 2010
Last Revised: August 17, 2012
Working Paper Series
220 downloads
Earnings Management in Brazil: Motivation and Consequences
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: August 04, 2010
Working Paper Series
138 downloads
When Individuals Form Teams: Experimental Evidence Regarding Links Among Monetary Incentives, Stress, Effort, Attractiveness and Performance
Nick Fessler
,
Connie Esmond-Kiger
,
John G. Wermert
and
Charles D. Bailey
University of Central Missouri
,
Ohio University - College of Business
,
Middle Tennessee State University - Department of Accounting
and
University of Memphis
Date Posted: August 04, 2010
Working Paper Series
54 downloads
Commentary: How is Accounting Information Used by the South African Bank Regulator
SA Journal of Accounting Research (Forthcoming)
Lindiwe Bakoro
,
Shaun Parsons
and
Phillip de Jager
affiliation not provided to SSRN
,
University of Cape Town (UCT) - Department of Accounting
and
University of Cape Town - Department of Finance and Tax
Date Posted: August 02, 2010
Last Revised: December 13, 2012
Accepted Paper Series
290 downloads
Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil
Damiana Torres
,
Adriano Leal Bruni
,
Antonio Lopo Martinez
and
Miguel Angel Rivera
affiliation not provided to SSRN
,
Federal University of Bahia (UFBA)
,
FUCAPE Business School
and
Federal University of Bahia (UFBA)
Date Posted: August 01, 2010
Working Paper Series
272 downloads
Correlation of Revenue Growth Across Industries in Business Cycle
Stefan Erdorf and
Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management
and
University of Cologne - Graduate School of Risk Management
Date Posted: July 30, 2010
Working Paper Series
162 downloads
Determinants of Hedge Fund Internal Controls and Fees
Accounting Review, Vol. 85, No. 6, 2010
Gavin Cassar
and
Joseph Gerakos
INSEAD
and
University of Chicago - Booth School of Business
Date Posted: July 19, 2010
Accepted Paper Series
Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community
Vivien A. Beattie and
Alan Goodacre
University of Glasgow - Department of Accounting and Finance
and
University of Stirling - Department of Accounting and Finance
Date Posted: July 19, 2010
Working Paper Series
204 downloads
Tax Consequences of Active Portfolio Management: A Simulation Approach
Stanley Peterburgsky
Kean University
Date Posted: July 15, 2010
Last Revised: March 30, 2011
Working Paper Series
49 downloads
Binary Response and Logistic Regression in Recent Accounting Research Publications: A Methodological Note
Review of Quantitative Finance and Accounting, Vol. 34, No. 1, pp. 81-93, 2010
Wenxia Ge
and
G. A. Whitmore
University of Manitoba - Asper School of Business
and
McGill University
Date Posted: June 28, 2010
Accepted Paper Series
Asset Stripping in a Mature Market Economy
Journal of Financial Crime, Forthcoming
Ulrik G. Møller
and
Kim Klarskov Jeppesen
Copenhagen Business School
and
Copenhagen Business School - Department of Accounting and Auditing
Date Posted: June 20, 2010
Last Revised: August 18, 2010
Accepted Paper Series
Cost Management Practices: A Cross-Country Study with Special Reference to Higher Educational Institutions in India
The IUP Journal of Accounting Research & Audit Practices, Vol. 9, No. 3, pp. 47-64, July 2010
Bibhas Chandra
and
J. K. Pattanayak
affiliation not provided to SSRN
and
Indian School of Mines
Date Posted: June 15, 2010
Accepted Paper Series
Forecasting the Pricing Kernel of IBNR Claims Development in Property-Casualty Insurance
Date Posted: June 13, 2010
Working Paper Series
42 downloads
Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
Kai Du
and
Frank Zhang
Pennsylvania State University
and
Yale School of Management
Date Posted: May 31, 2010
Last Revised: September 06, 2011
Working Paper Series
243 downloads
Models of the Actuarial Balance of the Pay-As-You-Go Pension System: A Review and Some Policy Recommendations
María del Carmen Boado-Penas ,
Carlos Vidal-Meliá and
Junichi Sakamoto
Keele University
,
University of Valencia - Faculty of Economics
and
affiliation not provided to SSRN
Date Posted: May 30, 2010
Last Revised: July 20, 2010
Working Paper Series
98 downloads
Notes on Using the Hidden Asset or the Contribution Asset to Compile the Actuarial Balance for Pay-as-You-Go Pension Systems
Carlos Vidal-Meliá and
María del Carmen Boado-Penas
University of Valencia - Faculty of Economics
and
Keele University
Date Posted: May 30, 2010
Working Paper Series
37 downloads
An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B
Philip H. Siegel Sr. and
Jeffrey R. Miller
Florida Atlantic University
and
Augusta State University
Date Posted: May 28, 2010
Working Paper Series
96 downloads
Research Strategic Analysis of the Finnish Doctoral Dissertations in Management Accounting from 1990 to 2009
Finnish Journal of Business Economics, No. 1, Forthcoming
Lili-Anne Kihn and
Salme Näsi
University of Tampere, School of Management
and
University of Tampere
Date Posted: May 26, 2010
Last Revised: June 20, 2012
Accepted Paper Series
20 downloads
Does the Sarbanes-Oxley Act Promote Ethics in Corporate Governance?
Philip H. Siegel Sr. and
John J. O'Shaughnessy
Florida Atlantic University
and
San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
282 downloads
Factors Influencing Auditor Switching in the European Union
Philip H. Siegel Sr. ,
Mohsen Naser-Tavakolian
and
John J. O'Shaughnessy
Florida Atlantic University
,
San Francisco State University - Department of Accounting
and
San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
308 downloads
Co-movement of Fundamentals: Structural Changes in the Business Cycle
Cologne Graduate School Working Paper 01-01
Stefan Erdorf and
Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management
and
University of Cologne - Graduate School of Risk Management
Date Posted: May 19, 2010
Last Revised: November 22, 2011
Working Paper Series
819 downloads
The Social Skill Preferences of Tax Professionals in CPA Firms: A FIRO-B Analysis
Journal of Applied Business Research, Vol. 26, No. 2, p. 105, March 2010
Philip H. Siegel Sr. ,
Michelle Bertolini
and
Carl Borgia
Florida Atlantic University
,
University of Hartford
and
Florida Atlantic University - College of Business
Date Posted: May 16, 2010
Accepted Paper Series
66 downloads
Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Vol. 48, No. 2, May 2010
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: May 14, 2010
Accepted Paper Series
Integrating Financial and Accounting Data – A Company’s Efficient Management
Codreanu Diana
,
Ionela Popa
and
Cristina Tenovici
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: May 12, 2010
Last Revised: October 23, 2010
Working Paper Series
249 downloads
Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Issues in Accounting Education, Forthcoming
Jeffrey S. Pickerd ,
Nathaniel M. Stephens ,
Scott L. Summers and
David A. Wood
University of Massachusetts
,
Utah State University - Jon M. Huntsman School of Business
,
Brigham Young University - School of Accountancy
and
Brigham Young University - School of Accountancy
Date Posted: May 11, 2010
Last Revised: March 06, 2011
Accepted Paper Series
1513 downloads
The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments
Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
Mark E. Peecher ,
M. David Piercey ,
Jay Rich and
Richard M. Tubbs
University of Illinois College of Law
,
University of Massachusetts at Amherst
,
Illinois State University - College of Business
and
University of Iowa - Department of Accounting
Date Posted: May 04, 2010
Last Revised: January 27, 2011
Accepted Paper Series
An Overview of Citizenship in the United States since the Adoption of the Fourteenth Amendment
Dan Goodman
affiliation not provided to SSRN
Date Posted: May 03, 2010
Working Paper Series
18 downloads
Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: April 24, 2010
Working Paper Series
547 downloads
The Role of Trust, Relationships and Professional Ethics in the Supply of External Business Advice by Accountants to SMEs
Australian Centre for Financial Studies - Finsia Banking and Finance Conference 2010
Robert Andrew Blackburn
,
Peter Carey and
George Tanewski
Kingston University - Faculty of Business and Law
,
Deakin University
and
Monash University - Department of Accounting and Finance
Date Posted: April 19, 2010
Working Paper Series
217 downloads
Challenges Obtaining Audit Evidence
Deana Marris
Texas Womans University
Date Posted: April 16, 2010
Working Paper Series
344 downloads
The Problem of Financial Accounting Measurements in Italian Accounting Thought Between the 19th and the 20th Century: From 'Exchange Value' to 'Historical Cost'
Enrico Gonnella
University of Pisa
Date Posted: April 10, 2010
Working Paper Series
227 downloads
Effect of Auditor Concentration on Audit Pricing and Quality: International Evidence from Arthur Andersen’s Demise
Bin Srinidhi ,
Mahmud Hossain and
Chee Yeow Lim
University of Texas at Arlington - Department of Accounting
,
Nanyang Technological University (NTU) - Division of Accounting
and
Singapore Management University - School of Accountancy
Date Posted: April 04, 2010
Working Paper Series
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