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JEL Code: M41
4,312,618 Total downloads
Showing Papers 2,351 - 2,400 of 9,468
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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
97 downloads
Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: May 26, 2010
Last Revised: May 31, 2010
Working Paper Series
130 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
An Analysis of Marketing and Accounting Educators Ethical Preferences
Philip H. Siegel Sr. and
Pamela Z. Jackson
Florida Atlantic University
and
Augusta State University
Date Posted: May 25, 2010
Working Paper Series
117 downloads
Perspectives: What Analysts Should Know About FAS No. 141R and FAS No. 160
Financial Analysts Journal, Vol. 66, No. 3, 2010
James Deitrick
University of Texas at Austin - Red McCombs School of Business
Date Posted: May 25, 2010
Accepted Paper Series
The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings
Journal of Contemporary Accounting and Economics, Forthcoming
Peter Clarkson ,
J. Douglas Hanna ,
Gordon D. Richardson and
Rex Thompson
University of Queensland - Business School
,
Southern Methodist University - Cox School of Business
,
University of Toronto - Rotman School of Management
and
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: May 24, 2010
Last Revised: April 15, 2011
Accepted Paper Series
882 downloads
Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh
A.K.M. Waresul Karim
Saint Mary's College of California - Graduate Business Programs
Date Posted: May 23, 2010
Working Paper Series
191 downloads
Clients’ Corporate Governance Characteristics and Auditor Choice in Emerging Audit Services Markets: The Case of Bangladesh
Tony van Zijl
and
A.K.M. Waresul Karim
Victoria University of Wellington - Faculty of Commerce and Administration
and
Saint Mary's College of California - Graduate Business Programs
Date Posted: May 23, 2010
Working Paper Series
141 downloads
Brand Valuation - A Contemporary Accounting Practices
Sumanta Dutta
Dinabandhu Andrews Institute of Technology & Management
Date Posted: May 22, 2010
Working Paper Series
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
283 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
313 downloads
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
460 downloads
Valuation in the Pharmaceutical Industry
Kim Trottier
Simon Fraser University
Date Posted: May 20, 2010
Last Revised: June 07, 2010
Working Paper Series
237 downloads
An Analysis of Factors Influencing Asset Writedowns
Accounting and Finance, Vol. 38, pp. 157-179, 1998
Julie Cotter ,
Donald J. Stokes and
Anne Wyatt
University of Southern Queensland
,
Monash University
and
University of Queensland
Date Posted: May 18, 2010
Accepted Paper Series
Can R&D Expenditures Affect Firm Market Value? An Empirical Analysis of a Panel of European Listed Firms
Andi Duqi
and
Giuseppe Torluccio
University of Bologna - Department of Management
and
University of Bologna - Department of Management
Date Posted: May 18, 2010
Last Revised: September 19, 2010
Working Paper Series
369 downloads
The Cost and Benefits of Voluntary Disclosures by Nonprofit Organizations
Saleha Khumawala ,
Daniel Neely
and
Teresa P. Gordon
affiliation not provided to SSRN
,
University of Wisconsin - Milwaukee
and
University of Idaho
Date Posted: May 18, 2010
Working Paper Series
The Reliability of Investment Property Fair Values Under IFRS
Thomas Nellessen
Handelshochschule Leipzig (HHL)
Date Posted: May 18, 2010
Last Revised: July 30, 2010
Working Paper Series
411 downloads
Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company
The Accounting Review, Vol. 84, No. 6, November 2009
Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: May 18, 2010
Accepted Paper Series
Main Drivers of the ECB Financial Accounts and ECB Financial Strength Over the First 11 Years
ECB Occasional Paper No. 111
Olivier Vergote
,
Werner Studener
,
Ioannis Efthymiadis
and
Niall Merriman
European Central Bank (ECB)
,
affiliation not provided to SSRN
,
European Central Bank
and
European Central Bank
Date Posted: May 17, 2010
Working Paper Series
39 downloads
Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases
Joseph P. H. Fan ,
Zengquan Li
and
Yong George Yang
Chinese University of Hong Kong (CUHK) - School of Accountancy
,
Shanghai University of Finance and Economics - School of Accountancy
and
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: May 17, 2010
Working Paper Series
161 downloads
Why Don't Japanese Companies Disclose Internal Control Weakness?: Evidence from J-SOX Mandated Audits
34th Annual Congress of the European Accounting Association 2011
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: May 16, 2010
Last Revised: June 21, 2011
Working Paper Series
317 downloads
Fundamental Analysis and the Modelling of Normal Returns in the UK
Maria Michou
and
Andrew W. Stark
University of Edinburgh Business School
and
University of Manchester - Manchester Business School
Date Posted: May 15, 2010
Working Paper Series
184 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
Aggregate Uncertainty and the Issuance of Management Earnings Forecasts
UIC College of Business Administration Research Paper No. 10-04
Kyonghee Kim ,
Shail Pandit and
Charles E. Wasley
University of Missouri at Columbia
,
University of Illinois at Chicago
and
University of Rochester - Simon School of Business
Date Posted: May 13, 2010
Last Revised: July 25, 2012
Working Paper Series
287 downloads
Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
Auditing: A Journal of Practice & Theory, Vol. forthcoming, 2011
Hsin-Yi Chi
and
Chen-lung Chin
National Chung Hsing University - Department of Accounting
and
National Chengchi University (NCCU) - Department of Accounting
Date Posted: May 12, 2010
Last Revised: January 02, 2011
Accepted Paper Series
Mitigating Bank Earnings Management - The Role of Regulation and Supervision
Valeria Biurrun
and
Markus Rudolf
WHU Otto Beisheim Graduate School of Management
and
WHU Otto Beisheim Graduate School of Management
Date Posted: May 12, 2010
Last Revised: July 13, 2010
Working Paper Series
164 downloads
Accruals, Corporate Actions and Stock Returns
Kirk F. McDonald and
Atanu Ghosh
Fiduciary Asset Management
and
Fiduciary Asset Management
Date Posted: May 11, 2010
Last Revised: January 04, 2011
Working Paper Series
177 downloads
Fair-Value Accounting: Defective Concepts, Wrong Methods and Serious Economic Consequences
Yuan Mingzhe
Shandong University - Department of Accounting
Date Posted: May 11, 2010
Last Revised: May 31, 2010
Working Paper Series
398 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
1523 downloads
Earnings Management, Time Preferences, and Long Term Decisions
Wolfgang Schultze
and
Andreas Weiler
University of Augsburg
and
University of Augsburg
Date Posted: May 10, 2010
Last Revised: June 10, 2011
Working Paper Series
242 downloads
The Italian SMEs in the Global Context: The Accountability System Role
MANAGERIAL AND ENTREPRENEURIAL DEVELOPMENTS IN THE MEDITERRANEAN AREA, D. Vrontis, Y. Weber, R. Kaufmann, S. Tarba, eds., EuroMed Press, Cyprus, 2009
Valentina Cillo
,
Paolo Ricci
and
Tiziana Landi
University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
,
University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
and
University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
Date Posted: May 10, 2010
Last Revised: November 22, 2010
Working Paper Series
47 downloads
Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States
Ole-Kristian Hope ,
Tony Kang
and
Joung W. Kim
University of Toronto - Rotman School of Management
,
Oklahoma State University - School of Accounting
and
Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Date Posted: May 10, 2010
Last Revised: January 14, 2013
Working Paper Series
719 downloads
Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings
Kristian D. Allee
Michigan State University
Date Posted: May 09, 2010
Last Revised: December 27, 2011
Working Paper Series
18 downloads
The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS
Serena Morricone ,
Raffaele Oriani
and
Maurizio Sobrero
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne)
,
Luiss Guido Carli University
and
University of Bologna - Department of Management
Date Posted: May 09, 2010
Working Paper Series
657 downloads
Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information
Contemporary Accounting Research, Forthcoming
Marc Wouters and
Diana Roijmans
University of Twente - School of Management and Governance
and
University of Twente
Date Posted: May 09, 2010
Last Revised: July 25, 2010
Working Paper Series
138 downloads
How Will the Billions of 'Free' Climate Change Allowances Under Cap-and-Trade Affect U.S. Companies’ Balance Sheets?
UC Davis Graduate School of Management Research Paper No. 06-10
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: May 08, 2010
Last Revised: July 28, 2010
Accepted Paper Series
192 downloads
The Value Relevance of the Qualified Going Concern Opinion
Emiliano Ruiz-Barbadillo
,
Andrés Guiral and
Hiu Lam Choy
University of Cadiz
,
University of Alcala
and
Drexel University
Date Posted: May 08, 2010
Working Paper Series
230 downloads
Toyota Motor Corporation: Analyzing Financial Statements
U21Global Authentic Assessment Series No. AA-2009-023
Chinmoy Sahu
U21Global Graduate School
Date Posted: May 07, 2010
Accepted Paper Series
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
Ron Shalev
,
Ivy Zhang
and
Yong Zhang
New York University (NYU) - Leonard N. Stern School of Business
,
University of Minnesota - Twin Cities
and
Hong Kong University of Science & Technology
Date Posted: May 06, 2010
Last Revised: April 11, 2011
Working Paper Series
385 downloads
Conservatism and the Ohlson Model
David J. Ashton and
Pengguo Wang
University of Bristol - Department of Economics
and
Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 04, 2010
Working Paper Series
268 downloads
Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings
Kristian D. Allee
Michigan State University
Date Posted: May 06, 2010
Last Revised: December 27, 2011
Working Paper Series
108 downloads
Financial Statement Information and Evaluation of Newly Listed High-Technology Nano Caps
Harri J. Seppanen
Aalto University School of Economics
Date Posted: May 06, 2010
Working Paper Series
54 downloads
Valuation and Conservatism
David J. Ashton and
Pengguo Wang
University of Bristol - Department of Economics
and
Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 07, 2010
Working Paper Series
232 downloads
Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research
Journal of Accounting and Public Policy, Vol. 29, No. 2, 2010
Shyam Sunder
Yale University - School of Management
Date Posted: May 05, 2010
Accepted Paper Series
CEO Turnover and Retention Light: Retaining Former CEOs on the Board
Journal of Accounting Research, Vol. 48, Issue 5, December 2010
John Harry Evans III ,
Nandu J. Nagarajan and
Jason D. Schloetzer
University of Pittsburgh - Katz Graduate School of Business
,
University of Pittsburgh - Katz Graduate School of Business
and
Georgetown University - McDonough School of Business
Date Posted: May 05, 2010
Last Revised: February 22, 2012
Accepted Paper Series
390 downloads
Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Journal of Accounting Research, Forthcoming
George Serafeim
Harvard University - Harvard Business School
Date Posted: May 05, 2010
Last Revised: January 09, 2011
Accepted Paper Series
223 downloads
IFRS and the Accounting Consensus
Accounting Horizons, Vol. 23, No. 1, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: May 05, 2010
Accepted Paper Series
Earnings Management Contagion in Multinational Corporations
Christof Beuselinck
,
Marc Deloof and
Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG)
,
University of Antwerp
and
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: May 04, 2010
Last Revised: May 11, 2010
Working Paper Series
295 downloads
Information Externalities Along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, UIC College of Business Administration Research Paper No. 10-09
Shail Pandit ,
Charles E. Wasley and
Tzachi Zach
University of Illinois at Chicago
,
University of Rochester - Simon School of Business
and
Ohio State University (OSU) - Fisher College of Business
Date Posted: May 04, 2010
Last Revised: January 16, 2011
Working Paper Series
498 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
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