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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M49
764,444 Total downloads
Showing Papers 231 - 280 of 2,008
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Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Earnings Management in Brazil: Motivation and Consequences
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: August 04, 2010
Working Paper Series
138 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Forecasting the Pricing Kernel of IBNR Claims Development in Property-Casualty Insurance

Date Posted: June 13, 2010
Working Paper Series
42 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Challenges Obtaining Audit Evidence
Deana Marris
Texas Womans University
Date Posted: April 16, 2010
Working Paper Series
344 downloads

Incl. Electronic Paper 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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