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SSRN eLibrary Statistics:

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Abstracts: 562,499
Full Text Papers: 464,899
Authors: 261,008
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  Last 12 months:
64,006

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To date: 78,099,996
Last 12 months: 9,695,391
Last 30 days: 674,283

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262,813
Total References: 9,037,053
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5,983,823
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  Footnotes:
92,654
Total Footnotes: 9,166,287


SSRN eLibrary Search Results
JEL Code: M40
991,826 Total downloads
Showing Papers 2,351 - 2,400 of 3,071
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Governmental Capital Markets Research in Accounting: A Review
Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132
Robert W. Ingram , K. K. Raman and Earl R. Wilson
University of Alabama , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: August 27, 2014
Accepted Paper Series

Assessing Credit Risk on Municipal Short-Term Debt
Advances in Accounting, 1986, 3: 171-180
K. K. Raman
University of Texas at San Antonio
Date Posted: August 24, 2014
Accepted Paper Series

Factors Influencing Disclosure Practices in Emerging Markets: Case of the Gulf Countries
Corporate Ownership and Control, Vol.11, No. 4, 2014
Nermeen F. Shehata
The American University in Cairo
Date Posted: August 23, 2014
Accepted Paper Series

Incl. Electronic Paper Public Oversight Systems for Statutory Auditors in the European Union
Beatriz Garcia Osma , Ana Gisbert Clemente and Elena de las Heras
Universidad Autonoma de Madrid , Independent and Universidad Autónoma de madrid
Date Posted: August 23, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Economic Consequences of Key Performance Indicators' Disclosure Quality
Hany Elzahar , Khaled Hussainey , Francesco Mazzi and Ioannis Tsalavoutas
Accounting division - Damietta University , Plymouth University , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: August 22, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper The Effects of Social Pressure, Organizational Risk Appetite, and Honesty-Humility on Financial Reporting Decisions
Alisa Gabrielle Brink , Andrea Gouldman and Lisa Victoravich
Virginia Commonwealth University , Weber State University (WSU) - Department of Business Administration and University of Denver - Daniels College of Business
Date Posted: August 21, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Influence of Evaluator Expertise, a Judgment Rule, and Critical Audit Matters on Assessments of Auditor Legal Liability
Tim Brown , Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: August 21, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper The Gatekeepers: A Case on Allocations and Justifications
David Hurtt , Bradley E. Lail , Michael A. Robinson and Martin T. Stuebs Jr.
Baylor University , Baylor University , Baylor University and Baylor University
Date Posted: August 19, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Top Corporate Officers as Board Members: The Impact on Nonprofit Executive Compensation
Andrea Alston Roberts and Valentina L. Zamora
University of Virginia (UVA) - McIntire School of Commerce and Seattle University - Albers School of Business and Economics
Date Posted: August 18, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Time Will Tell: Information in the Timing of Scheduled Earnings News
Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 18, 2014
Working Paper Series
160 downloads

Incl. Electronic Paper The Effect of Disclosing Critical Audit Matters in the Auditor's Report on Perceived Auditor Responsibility for Misstatements
Steven J. Kachelmeier , Jaime J. Schmidt and Kristen Valentine
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin, McCombs School of Business, Department of Accounting
Date Posted: August 17, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Why Do We Work? Empirical Evidence on Work Motivation and the Effects of Management Control System Design on Work Motivation
Clara Xiaoling Chen , Jeremy Lill and Thomas W. Vance
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 17, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Are Canadian Banks Ready for Basel III?
Accounting and Finance Research, Vol. 3, No. 3, 2014
Imad Kutum and Khaled Hussainey
Kutum & Associates Inc. and Plymouth University
Date Posted: August 17, 2014
Accepted Paper Series
49 downloads

Incl. Electronic Paper Re-Evaluating the Effectiveness of Auditing Standard No. 2: Longitudinal Analysis of Restatements and the Outcome of Auditor Litigation in Lawsuits Filed from 1996 to 2009
Corporate Ownership and Control, Vol. 11, No. 2, pp. 300-315, 2014
Sebahattin Demirkan and Ross D. Fuerman
University of Maryland - Robert H. Smith School of Business and Suffolk University - Department of Accounting
Date Posted: August 16, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Creativity and Control: A Paradox. Evidence from the Levers of Control Framework
Roland F. Spekle , Hilco J. van Elten and Sally K. Widener
Nyenrode Business University , University of Groningen and Clemson University
Date Posted: August 16, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Low Volatility of Roe Is a Proxy for Sustainability of Roe: Earnings Quality in Japan
Seiji Minami and Tetsuroh Wakatsuki
Resona Bank and Resona Bank
Date Posted: August 15, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Antecedents, Characteristics and Consequences of Internal Control Weaknesses and the COSO (2013) Framework
Dina F. El-Mahdy and Sheela Thiruvadi
Morgan State University and Morgan State University
Date Posted: August 14, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Do Boards Exercise Discretion to Reduce Costly Ex Post Settling Up?
Ana M. Albuquerque , Bingyi Chen , Flora Dong and Edward J. Riedl
Boston University - School of Management , Boston University - School of Management , Boston University and Boston University - School of Management
Date Posted: August 13, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Властоментальность: к вопросу об определении объекта исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: August 09, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Managing Audit Engagement Risk: A Tale of Two Incentives
Brant E. Christensen , Sarah C. Rice and Timothy A. Seidel
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University and Utah State University
Date Posted: August 09, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Pension Plans 2014
Nicholas A. Paleveda
Northeastern University
Date Posted: August 06, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Can Naughty Be Nice for Investors: A Multi-Factor Examination of Vice Stocks
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 18-29
Greg M. Richey
California State University, San Bernardino
Date Posted: August 05, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Measuring the Effects of Non-Cash Investing & Financing Activities
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 2-17
Charles W. Mulford and Husbert Nicholson
Georgia Institute of Technology - College of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: August 05, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Impact of the Maturity and Source of the Risk-Free Rate in Equity Estimation Under the CAPM
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 30-37
Colin Cannonier , Greg Faulk and Joe Smolira
Belmont University - College of Business Administration , Belmont University and Belmont University
Date Posted: August 05, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Auditor Mindsets and Audits of Complex Estimates
Emily E. Griffith , Jacqueline S. Hammersley , Kathryn Kadous and Donald Young
University of Wisconsin - Madison , University of Georgia - J.M. Tull School of Accounting , Emory University - Goizueta Business School and Georgia Institute of Technology
Date Posted: August 01, 2014
Working Paper Series
75 downloads

Incl. Electronic Paper The Information Content of Earnings Forecasts and a Portfolio Application
David J. Ashton and Ruby Trinh
University of Bristol - Department of Economics and University of Bristol - School of Economics, Finance and Management
Date Posted: July 31, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Large Audit Firm Premium and Audit Specialization in the Public Sector
Michael E. Bradbury
Massey University
Date Posted: July 29, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper The Balanced Scorecard i Norge: En studie av konseptets utviklingsforløp fra 1992 til 2011 (The Balanced Scorecard in Norway: A Study of the Concept's Evolution Pattern from 1992 to 2011)
Praktisk økonomi & finans, 28, 4 55-66, 2012,
Dag Øivind Madsen
Buskerud and Vestfold University College
Date Posted: July 27, 2014
Last Revised: August 04, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Who Cares About Nonprofit Financial Reporting Quality? Reactions to Misstatements and Internal Control Deficiencies
Jeffrey J. Burks
University of Notre Dame
Date Posted: July 26, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Earnings Quality Across Listed, Medium-Sized and Small Companies in the UK
Siming Liu and Len Skerratt
Brunel University - Economics and Finance and Brunel University - Brunel Business School
Date Posted: July 26, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Understanding Unrecognised Tax Benefits
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Charles W. Mulford and Alex B. Pfeffer
Georgia Institute of Technology - College of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: July 24, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper The Global Financial Crisis (GFC), Equity Market Liquidity & Capital Structure: Evidence from Australia
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Ahmed Mohamed and Senarath Lalithanada Seelanatha
Omar Al-Mukhtar University and Victoria University - School of Accounting and Finance
Date Posted: July 24, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Detecting Abnormal Goodwill Impariment Practices Using Predictive Analytics
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Owen P. Hall Jr. and Michael Davis
Pepperdine University - Graziadio School of Business and Management and University of Alaska Fairbanks - School of Management (SOM)
Date Posted: July 24, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Association between Accounting Performance and Constituent Response in Political Markets
Michael E. Bradbury and Tom Scott
Massey University and University of Auckland
Date Posted: July 24, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
Kelley School of Business Research Paper No. 2014-23
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and University of Cagliari
Date Posted: July 23, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Alvin R. Jennings: Managing Partner, Policy-Maker & Institute President
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: July 21, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation
Journal of Accounting Research, 1973
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 21, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper For the Accounting Profession, Leadership Matters Regarding Ethical Climate Perceptions
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Jeffrey N. Barnes , David S. Christensen and Tyler F Stillman
Southern Utah University , Southern Utah University and Southern Utah University
Date Posted: July 18, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper What Do Forward and Backward-Looking Narratives Add to the Informativeness of Earnings Press Releases?
Samuel B. Bonsall IV , Zahn Bozanic and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 18, 2014
Working Paper Series
72 downloads

Incl. Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Journal of Business Finance and Accounting, Forthcoming
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: July 16, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Goodwill Related Mandatory Disclosure and the Cost of Equity Capital
Francesco Mazzi , Paul André , Dionysia Dionysiou and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , ESSEC Business School - Accounting and Management Control Department , University of Stirling and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
40 downloads

Incl. Electronic Paper Insights on CFOs Perceptions About IAS 36 Reporting
Francesco Mazzi , Giovanni Liberatore and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Shareholder Empowerment and Board of Directors Effectiveness
George Drymiotes and Haijin Lin
Texas Christian University and University of Houston
Date Posted: July 07, 2014
Last Revised: August 19, 2014
Working Paper Series
69 downloads

Addressing Unobserved Endogeneity Bias in Accounting Studies: Control and Sensitivity Methods by Variable Type
Accounting and Business Research, 44 (5), pp. 545-571, 2014.
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: July 06, 2014
Last Revised: August 12, 2014
Accepted Paper Series

Incl. Electronic Paper Factors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm
Wendy Beekes , David Otley and Valentine Ururuka
Lancaster University - Department of Accounting and Finance , Lancaster University and Lancaster University - Department of Accounting and Finance
Date Posted: July 05, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper The Paradigms of Business Administration and the Concepts of the Balanced Scorecard and the Strategy Map
J. Strikwerda
Universiteit van Amsterdam - Amsterdam Business School
Date Posted: July 04, 2014
Working Paper Series
23 downloads

Corporate Governance and Earnings Management in Malaysian Government Linked Companies: The Impact of GLCs’ Transformation Policy
Asian Review of Accounting, Vol. 20, No. 3, pp. 241-258, 2012, DOI: 10.1108/13217341211263283
Muslim Har Sani Mohamad , Hafiz Majdi Abdul Rashid and Fekri Ali Mohammed Shawtari
International Islamic University Malaysia , Independent and Independent
Date Posted: July 02, 2014
Accepted Paper Series

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Egypt
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: July 02, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper How Do Auditors Use Valuation Specialists When Auditing Fair Values?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 02, 2014
Working Paper Series
79 downloads

Incl. Electronic Paper Audit Materiality Disclosures and Credit Lending Decisions
Moritz Michel
Free University of Berlin (FUB)
Date Posted: June 30, 2014
Working Paper Series
42 downloads


 

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