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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: 11,189,330
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SSRN eLibrary Search Results
JEL Code: M4
5,294,137 Total downloads
Showing Papers 2,351 - 2,400 of 13,024
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The Effects Of Taxes, Agency Costs And Information Asymmetry On Earnings Management: A Comparison Of Public And Private Firms
Review of Accounting Studies, Vol 4, Issues 3 & 4
Anne Beatty and David G. Harris
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: October 27, 1999
Accepted Paper Series

Incl. Electronic Paper The Effects of Systemic Crises When Investors Can Be Crisis Ignorant
ERIM Report Series Reference No. ERS-2004-027-F&A
Erik Kole , Marno Verbeek and Kees C. G. Koedijk
Erasmus University Rotterdam - Erasmus School of Economics - Econometric Institute , Erasmus University - Rotterdam School of Management and Tilburg University - Department of Finance
Date Posted: August 26, 2006
Working Paper Series
92 downloads

The Effects of Strategy-Management Control System Misfits on Firm Performance
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 16, 2009
Working Paper Series

Incl. Electronic Paper The Effects of Strategy-Management Control System Misfits on Firm Performance
CAAA Annual Conference 2010
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 04, 2010
Last Revised: May 31, 2010
Working Paper Series
256 downloads

Incl. Electronic Paper The Effects of Stakeholders on CSR Disclosure: Evidence from Japan
Chika Saka and Akihiro Noda
Kwansei Gakuin University and Tokyo City University
Date Posted: March 27, 2013
Working Paper Series
58 downloads

The Effects of Staff Accountant Objectivity in the Review and Decision Process: A Tax Setting
Journal of American Taxation Association, Spring 2001
Richard C. Hatfield
University of Alabama
Date Posted: June 12, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence
E. Michael Bamber and Robert J. Ramsay
University of Georgia and University of Kentucky - Gatton College of Business and Economics
Date Posted: January 19, 1999
Working Paper Series
406 downloads

The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgements
Auditing: A Journal of Practice & Theory, Vol 18, No 2, Fall 1999
Jenny Goodwin
affiliation not provided to SSRN
Date Posted: January 13, 2000
Accepted Paper Series

Incl. Electronic Paper The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings
Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and London Business School
Date Posted: September 15, 2004
Last Revised: January 03, 2008
Working Paper Series
776 downloads

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings
Journal of International Business Studies, Forthcoming
Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and London Business School
Date Posted: January 03, 2008
Accepted Paper Series

The Effects of Section 404 of Sarbanes-Oxley Act of 2002 on the Audit Fees of Foreign Firms Listed on U.S. Exchanges
Review of Accounting and Finance Forthcoming
Kam C. Chan , Rudolph A. Jacob , Picheng Lee and Gim-Seong Seow
Pace University , Pace University - Department of Accounting , Pace University - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: April 01, 2008
Last Revised: June 16, 2012
Accepted Paper Series

Incl. Electronic Paper The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance
MIT Sloan Working Paper No. 4490-04, Sauder School of Business Working Paper
Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: June 08, 2004
Working Paper Series
507 downloads

The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions
Journal of Accounting Research, Vol 35, Supplement, 1997
Mark F. Zimbelman
Brigham Young University
Date Posted: October 08, 1997
Accepted Paper Series

The Effects of Risk Preference and Loss Aversion on Individual Behavior Under Bonus, Penalty, and Combined Contract Frames
Behavioral Research in Accounting, Forthcoming
Alisa Gabrielle Brink and Frederick W. Rankin
Virginia Commonwealth University and Colorado State University - College of Business
Date Posted: July 30, 2008
Last Revised: April 02, 2013
Accepted Paper Series

The Effects of Risk Decision Aid Orientation, Client Risk, and Repeat Client Experience on Risk Factor Identification and Audit Test Planning
Auditing: A Journal of Practice & Theory, September 2002
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and affiliation not provided to SSRN
Date Posted: April 09, 2002
Accepted Paper Series

Incl. Electronic Paper The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Accounting Review, Forthcoming
Adam Presslee , Thomas W. Vance and Alan Webb
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: August 10, 2010
Last Revised: March 08, 2013
Accepted Paper Series
348 downloads

The Effects of Reputation and Ethics on Budgetary Slack
Journal of Management Accounting Research, Vol. 14, 2002
Douglas E. Stevens
Florida State University
Date Posted: January 27, 2003
Accepted Paper Series

Incl. Electronic Paper The Effects of Reporting Complexity on Small and Large Investor Trading
Brian P. Miller
Indiana University - Kelley School of Business
Date Posted: September 15, 2009
Last Revised: May 14, 2010
Working Paper Series
390 downloads

The Effects of Regulatory and Contracting Costs on Banks' Choice of Accounting Method for Other Postretirement Employee Benefits
Journal of Accounting and Economics, Vol. 30, No. 2, October 2000
K. Ramesh and Lawrence Revsine
Rice University and Northwestern University - Kellogg School of Management
Date Posted: April 20, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Regulation Fair Disclosure on Management Forecasts
EFMA 2004 Basel Meetings Paper
Carla Carnaghan and Ranjini Jha
University of Lethbridge - Faculty of Management and University of Waterloo - School of Accounting and Finance
Date Posted: June 20, 2004
Working Paper Series
343 downloads

Incl. Electronic Paper The Effects of Recurring and Nonrecurring Non-Audit Services
Deborah Alexander and David Hay
affiliation not provided to SSRN and University of Auckland - Department of Accounting and Finance
Date Posted: December 22, 2011
Last Revised: January 11, 2012
Working Paper Series
100 downloads

Incl. Electronic Paper The Effects of Real Earnings Management on the Firm, its Competitors and Subsequent Reporting Periods
Craig J. Chapman
Northwestern University - Kellogg School of Management
Date Posted: January 25, 2011
Working Paper Series
474 downloads

Incl. Electronic Paper The Effects of Quantification on Persuasion when Outcome is Uncertain: The Case of IT Security
Tina M. Loraas
Auburn University
Date Posted: April 19, 2006
Working Paper Series
81 downloads

The Effects of Profit-Sharing Contract and Feedback on the Sustainability of Cooperation
Journal of Management Accounting Research, Forthcoming
Khim Kelly and Patricia M. S. Tan
University of Waterloo - School of Accounting and Finance and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: February 10, 2010
Accepted Paper Series

The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments
Accounting Review, July 2004
James R. Frederickson and Jeffrey S. Miller
Melbourne Business School and University of Notre Dame - Department of Accountancy
Date Posted: January 01, 2004
Accepted Paper Series

Incl. Electronic Paper The Effects of Principles-Based Accounting Standards on Accounting Quality
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: May 19, 2005
Working Paper Series
1231 downloads

Incl. Electronic Paper The Effects of Preventive and Detective Controls on Employee Performance and Motivation
Contemporary Accounting Research, Forthcoming
Margaret H. Christ , Scott A. Emett , Scott L. Summers and David A. Wood
University of Georgia , Cornell University - Johnson Graduate School of Management , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 17, 2009
Last Revised: April 08, 2011
Accepted Paper Series
536 downloads

Incl. Electronic Paper The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors’ Fair Value Judgments
Contemporary Accounting Research, Forthcoming
Shana Clor-Proell , Chad Proell and Terry Warfield
Texas Christian University - Department of Accounting , Texas Christian University - Department of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: May 20, 2010
Last Revised: March 27, 2013
Accepted Paper Series
455 downloads

Incl. Electronic Paper The Effects of Performance Management on the Operational Sales Results of a Bank
A.A. de Waal
Maastricht School of Management (MSM)
Date Posted: August 05, 2008
Working Paper Series
183 downloads

Incl. Electronic Paper The Effects of Perceptions of Performance Measurement Characteristics on the Workforce
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Laurie L. Burney and Sally K. Widener
Mississippi State University - School of Accountancy and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: August 07, 2009
Last Revised: December 11, 2009
Working Paper Series
211 downloads

The Effects of Perceived Rewards and Political Risk Factors on Audit Partner Motivation to Pursue Governmental Audits
Suzanne H. Lowensohn and Frank Collins
Colorado State University - College of Business and University of Miami - Department of Accounting
Date Posted: October 24, 1997
Working Paper Series

Incl. Electronic Paper The Effects of Perceived Fairness on Opportunistic Behavior
Contemporary Accounting Research, 2007
Jeffrey R. Cohen , Lori Holder-Webb , David J. Sharp and Laurie W. Pant
Boston College - Department of Accounting , Western New England University - Department of Accounting and Finance , University of Western Ontario - Managerial Accounting and Control Area Group and Suffolk University
Date Posted: August 08, 2006
Last Revised: September 02, 2010
Working Paper Series
455 downloads

The Effects of Nonlinear Returns-Earnings Relation on Empirical Research
Daqing Dave Qi
affiliation not provided to SSRN
Date Posted: February 27, 1998
Working Paper Series

Incl. Electronic Paper The Effects of Non-Financial Asset Fair-Value Recognition on Nonprofessional Investors' Judgments
Rick C. Warne
George Mason University - Accounting Program
Date Posted: October 02, 2008
Working Paper Series
242 downloads

Incl. Electronic Paper The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia
CAAA Annual Conference 2010
Khairul Anuar Kamarudin , Keitha L. Dunstan and Tony van Zijl
Universiti Teknologi Mara , Bond University - School of Business and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: January 11, 2010
Last Revised: May 03, 2012
Working Paper Series
302 downloads

Incl. Electronic Paper The Effects of Monetary Incentives on Worker Learning and Performance in an Assembly Task
Journal of Management Accounting Research, 1998
Charles D. Bailey , Lawrence D. Brown and Anthony F. Cocco
University of Memphis , Temple University and University of Nevada, Las Vegas
Date Posted: August 24, 1998
Last Revised: December 10, 2012
Accepted Paper Series
308 downloads

Incl. Electronic Paper The Effects of Market Competition and International Orientation on Management Control Systems’ Use by Emerging Market Publicly Listed Companies
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Neale Gilbert O'Connor , Sandra C. Vera-Munoz and Francis Chan
National University of Singapore , University of Notre Dame - Department of Accountancy and Hong Kong Shue Yan University
Date Posted: August 04, 2009
Last Revised: January 12, 2010
Working Paper Series
372 downloads

The Effects of Mandatory IFRS Reporting on the Syndicated Loan Market
Chen Lung Chin and Chun Yao
National Chengchi University and National Chengchi University (NCCU)
Date Posted: August 03, 2011
Working Paper Series

The Effects of Mandated Versus Voluntary Auditing Policy on the Quality of Auditing
JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 3, Summer 1996
Uri Ronnen
Rutgers, The State University of New Jersey - Management Science & Information Systems
Date Posted: September 11, 1996
Accepted Paper Series

Incl. Electronic Paper The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions
CAAA Annual Conference 2011
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: December 26, 2010
Working Paper Series
70 downloads

The Effects of Manager Commitment and Regulatory Scrutiny on the Approach Auditors Take to Persuade Managers to Modify Their Aggressive Accounting Preferences
Bradley Pomeroy
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: April 05, 2010
Last Revised: January 31, 2013
Working Paper Series

The Effects of Managements' Incentives and Auditor Characteristics on Financial Statement Users' Earnings Correction Beliefs
Steven E. Kaplan and Elaine Mauldin
Arizona State University and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: January 27, 2003
Working Paper Series

Incl. Electronic Paper The Effects of Macroeconomic Factors on Implicit Taxes: Evidence from an Emerging Economy
Ming-Chin Chen and Chung-Yu Hung
National Chengchi University (NCCU) - Department of Accounting and Tilburg University - Center for Economic Research (CentER)
Date Posted: April 20, 2010
Working Paper Series
44 downloads

Incl. Electronic Paper The Effects of Lease Capitalization on Various Financial Measures: An Analysis of the Retail Industry
Journal of Applied Research in Accounting and Finance, Vol. 2, No. 2, pp. 3-13, 2007
Charles W. Mulford and Mark Gram
Georgia Institute of Technology - College of Management and Georgia Institute of Technology - College of Management
Date Posted: February 06, 2008
Accepted Paper Series
945 downloads

Incl. Electronic Paper The Effects of KonTraG on Earnings Quality in Germany
Hannes Duecker
affiliation not provided to SSRN
Date Posted: May 17, 2009
Working Paper Series
193 downloads

The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences
Accounting Review, July 2006
Lisa Milici Gaynor , Linda S. McDaniel and Terry L. Neal
University of South Florida - School of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Tennessee
Date Posted: March 06, 2006
Accepted Paper Series

Incl. Electronic Paper The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences
Lisa Milici Gaynor , Linda S. McDaniel and Terry L. Neal
University of South Florida - School of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Tennessee
Date Posted: July 19, 2004
Working Paper Series
521 downloads

The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study
Journal of Contemporary Accounting and Economics, December 2008
John Goodwin , Kamran Ahmed and Richard A. Heaney
Sabanci University , La Trobe University and University of Western Australia
Date Posted: June 28, 2008
Accepted Paper Series

Incl. Electronic Paper The Effects of Institutional Ownership and Monitoring: Evidence from Financial Restatements
Natasha Burns , Simi Kedia and Marc L. Lipson
University of Texas at San Antonio - Department of Finance , Rutgers Business School and University of Virginia (UVA) - Darden School of Business
Date Posted: February 07, 2006
Working Paper Series
783 downloads

The Effects of Insider Trading, Seasoned Equity Offerings, Corporate Announcements, Accounting Restatements, and SEC Enforcement Actions on 10b-5 Litigation Risk
Christopher L. Jones and Seth E. Weingram
George Washington University - Department of Accountancy and Stanford Graduate School of Business
Date Posted: February 06, 1997
Working Paper Series


 

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