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Abstracts: 614,507
Full Text Papers: 511,264
Authors: 283,800
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Last 12 months: 11,475,501
Last 30 days: 883,266

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SSRN eLibrary Search Results
JEL Code: M40
1,093,593 Total downloads
Showing Papers 2,351 - 2,400 of 3,301
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Incl. Electronic Paper CEO Inside Debt and Earnings Management
Journal of Accounting, Auditing and Finance, Forthcoming
Sandip Dhole , Hariom Manchiraju and Inho Suk
University of Melbourne - Department of Accounting and Business Information Systems , Indian School of Business (ISB), Hyderabad and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: July 02, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Internal Auditing - The Changing Perspective in Indian Companies
Management Accountant, Forthcoming
Kimi Thareja
The Institute of Cost Accountants of India
Date Posted: July 02, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Management Accounting - Research Agenda for the Next Decade
Management Accountant, 50 (1), 99-102, January 2015
Asish K. Bhattacharyya
Indian Institute of Corporate Affairs
Date Posted: July 02, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality
Chen Chen , Xiumin Martin , Sugata Roychowdhury and Xin Wang
University of Auckland - Business School , Washington University in Saint Louis - Olin School of Business , Boston College and University of Hong Kong - School of Business
Date Posted: June 24, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Corte Constitucional de Colombia, Tan incorruptible como debería ser? (Constitutional Court of Colombia: As Incorruptible As It Should Be?)
Kelly Gisseth Murillo and Brayan Yamith Jimenez
National University of Colombia and National University of Colombia
Date Posted: June 20, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists
Rebecca Bloch , Gary Kleinman and Amanda N. Peterson
Fairfield University - Charles F. Dolan School of Business , Montclair State University and East Carolina University
Date Posted: June 20, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, Vol. 16, No. 3/4, p. 261-301, 2012
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 19, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper Outside Blockholders’ Monitoring of Management and Debt Financing: An Alternative Perspective.
Contemporary Accounting Research, Forthcoming
Valeri V. Nikolaev
University of Chicago Booth School of Business
Date Posted: June 17, 2015
Accepted Paper Series
15 downloads

Are Different Stock Market Transparency Requirements Associated with Different Accounting Quality Levels? An Analysis of Bonding Effects on the German Stock Market
Journal of Business Economics, Vol. 85 (2015), pp. 597-633
Marius Gros and Christoph Wallek
Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: June 16, 2015
Last Revised: June 22, 2015
Accepted Paper Series

Incl. Electronic Paper Control Interno: Proceso viciado en el Programa de Restitución de Tierras (Internal Control: A Flawed Process in Land Restitution Program)
Ciliana Capera-Ríos and Tatiana Marcela Mosquera
National University of Colombia and National University of Colombia
Date Posted: June 13, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2015/01,
Nazim Hussain
Ca Foscari University of Venice, Department of Management, Students
Date Posted: June 12, 2015
Accepted Paper Series
20 downloads

Incl. Electronic Paper When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: June 09, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper The Balanced Scorecard: Fashion or Virus?
Administrative Sciences, 5(2), 90-124; doi:10.3390/admsci5020090
Dag Øivind Madsen and Kåre Slåtten
Buskerud and Vestfold University College and Buskerud and Vestfold University College
Date Posted: June 08, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper Asymmetric Timeliness Estimates of Conditional Conservatism: Separating Accounting from Economics
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: June 07, 2015
Working Paper Series
88 downloads

Incl. Electronic Paper A Critique of SRISK as an Alternative to Regulatory Leverage Ratio
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: June 06, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Combining Measurement Frameworks
Jeffrey S. Ray
Swiss Management Center (SMC) University
Date Posted: June 04, 2015
Working Paper Series
108 downloads

Incl. Electronic Paper Audit Market Concentration in Malaysia: A Descriptive Analysis of the Top 10 Audit Firms in Malaysia from 2009-2013
Teh Chee Ghee and Ferdinand A. Gul
Monash University Malaysia and Monash University Sunway Campus
Date Posted: June 02, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Predicting the Financial Distress of Non-Banking Companies Listed on the Palestine Exchange (PEX)
Research Journal of Finance and Accounting, Vol. 6, No. 10, 2015
Imad Kutum
Kutum & Associates Inc.
Date Posted: June 01, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper Investor Reaction to $Firm or #CEO Use of Social Media for Negative Disclosures
W. Brooke Elliott , Stephanie M. Grant and Frank D. Hodge
University of Illinois at Urbana-Champaign , University of Illinois Urbana-Champaign and University of Washington - Michael G. Foster School of Business
Date Posted: May 31, 2015
Working Paper Series
103 downloads

Incl. Electronic Paper Impact of the IFRS Adoption in the Value-Relevance of Intangible Intensive Firms' Accounting Reports: Empirical Evidence from Latin America
Carlos Roberto Martinez
Independent
Date Posted: May 29, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Annexing New Audit Spaces: Challenges and Adaptations
Paul Andon , Clinton Free and Brendan O'Dwyer
UNSW Australia Business School, School of Accounting , UNSW Australia Business School, School of Accounting and University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: May 27, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper R&D Intensity, Future Performance, and Operational Distress
Robert J. Resutek
University of Georgia - J.M. Tull School of Accounting
Date Posted: May 27, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Financial Accounting Research, Practice, and Financial Accountability
Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: May 26, 2015
Accepted Paper Series
259 downloads

Incl. Electronic Paper Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors’ Judgments Using a Frequency Response Mode
Aasmund Eilifsen , Natalia Kochetova-Kozloski and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law , Saint Mary’s University - Sobey School of Business and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 24, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Determinants of Goodwill Impairment: International Evidence
Martin Glaum , Wayne R. Landsman and Sven Wyrwa
WHU - Otto Beisheim School of Management , University of North Carolina Kenan-Flagler Business School and Justus-Liebig-Universität Giessen
Date Posted: May 22, 2015
Working Paper Series
75 downloads

Incl. Electronic Paper Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Garrison Lee Nuttall , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University - Marriott School , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 22, 2015
Working Paper Series
32 downloads

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
Journal of Accounting Research, Vol. 53, No. 2, 2015
Lian Fen Lee , Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management , Boston College - Carroll School of Management and Boston College - Carroll School of Management
Date Posted: May 22, 2015
Accepted Paper Series

Delayed Expected Loss Recognition and the Risk Profile of Banks
Journal of Accounting Research, Vol. 53, No. 3, 2015
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and The Stephen M. Ross School of Business at the University of Michigan
Date Posted: May 22, 2015
Accepted Paper Series

Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, Vol. 53, No. 3, 2015
Timothy B. Bell , Monika Causholli and W. Robert Knechel
KPMG International, LLP - Assurance & Advisory Services Center , University of Kentucky and University of Florida - Fisher School of Accounting
Date Posted: May 22, 2015
Accepted Paper Series

Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?
Journal of Accounting Research, Vol. 53, No. 1, 2015
Jonathan A. Milian
Florida International University (FIU)
Date Posted: May 22, 2015
Accepted Paper Series

Incl. Electronic Paper Audit Committee Members and Restatement-Related Litigation Risk
Chris E. Hogan , Jaime J. Schmidt and Anne Thompson
Michigan State University - Department of Accounting & Information Systems , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: May 20, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper To Be or Not to Be in the Sample? On the Consequences of Using Manipulation Checks in Experimental Accounting Research
Peter Kotzian , Thomas Stöber , Florian Hoos and Prof. Dr. Barbara E. Weißenberger
University of Duesseldorf , Heinrich Heine University Duesseldorf , HEC Paris (Groupe HEC) - Accounting and Management Control Department and Heinrich Heine University Duesseldorf
Date Posted: May 19, 2015
Last Revised: June 24, 2015
Working Paper Series
51 downloads

Incl. Electronic Paper The Materiality of Accounting Errors: Evidence from SEC Comment Letters and Implications for Research Proxies
Andrew Acito , Jeffrey J. Burks and W. Bruce Johnson
Michigan State University , University of Notre Dame and University of Iowa - Department of Accounting
Date Posted: May 15, 2015
Working Paper Series
59 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Collective Provisions Models in the IFRS 9 Framework
Vivien Brunel
Société Générale
Date Posted: May 14, 2015
Last Revised: June 09, 2015
Working Paper Series
114 downloads

Incl. Electronic Paper Standard Setting for Accountants and the Role of the Public Interest Oversight Board
ECGI - Law Working Paper No. 291/2015
Eddy Wymeersch
Ghent University - Financial Law Institute
Date Posted: May 13, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Budgeting in Times of Economic Crisis
HEC Paris Research Paper Forthcoming
Sebastian D. Becker , Matthias D. Mahlendorf , Utz Schäffer and Mario Thaten
HEC Paris (Groupe HEC) - Accounting and Management Control Department , Frankfurt School of Finance & Management gemeinnützige GmbH , WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Date Posted: May 12, 2015
Accepted Paper Series
47 downloads

Incl. Electronic Paper Accounting Standards for Islamic Financial Institutions in United Kingdom and Indonesia
Ahmed Sameer El Khatib
Pontifícia Universidade Católica de São Paulo (PUCSP)
Date Posted: May 11, 2015
Last Revised: May 12, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities
Erica Harris , Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden , College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Date Posted: May 10, 2015
Last Revised: May 29, 2015
Working Paper Series
51 downloads

Incl. Electronic Paper Guardians of the Galaxy: Public Accounting and the Public Interest.
Wm. Dennis Huber
Capella University
Date Posted: May 08, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Measuring the Impact of Faculty Research: A Case Study
Steve Albrecht , T. Jeffrey Wilks and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice
Robert H. Smith School Research Paper No. RHS 2602742
Robert Libby , Kristina M. Rennekamp and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Date Posted: May 05, 2015
Last Revised: May 20, 2015
Working Paper Series
144 downloads

Incl. Electronic Paper Econometric Identification of Causal Effects: A Graphical Approach with a Case Study
Indian School of Business Research Paper Series
Sanjay Kallapur
Indian School of Business
Date Posted: May 02, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions
Journal of Taxation, Vol. 122, No. 2, p. 74 (2015)
Timothy M. Todd
Liberty University School of Law
Date Posted: May 02, 2015
Last Revised: May 19, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets
Marcio Andre Veras Machado , Marcelo Alvaro da Silva Macedo and Márcia Reis Machado
Federal University of Paraiba (UFPB) , Universidade Federal do Rio de Janeiro (UFRJ) and Federal University of Paraiba (UFPB)
Date Posted: May 02, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper The Essential Role of Accounting Earnings in Return-Maximizing CEO Compensation Contracts
Gurupdesh S. Pandher and Jagdish Pathak
University of Windsor, Odette School of Business and University of Windsor - Odette School of Business
Date Posted: May 01, 2015
Working Paper Series
55 downloads

Incl. Electronic Paper Is There a CEO Honeymoon Period?
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: May 01, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Cost Stickiness and Cost Inertia: A Two-Driver Model of Asymmetric Cost Behavior
Mark C. Anderson , Joo Hyung Lee and Raj Mashruwala
Haskayne School of Business , University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business
Date Posted: April 27, 2015
Working Paper Series
87 downloads

Incl. Electronic Paper On the Hegemony of Accounting Research: A Survey of Accounting Research seen from a Global Perspective
Wm. Dennis Huber
Capella University
Date Posted: April 27, 2015
Working Paper Series
24 downloads


 

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