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JEL Code: M40
870,180 Total downloads
Showing Papers 261 - 310 of 2,718
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Consecutive Earnings Surprises: Small and Large Trader Reactions Accounting Review, Forthcoming
Devin M. Shanthikumar
Date Posted: May 14, 2012115 downloads
Uncovering Combinations in the Control of Local Public Services: Empirical Forms and Their Determinants
Angelo Ditillo
,
Mariannunziata Liguori
,
Mariafrancesca Sicilia
and
Ileana Steccolini
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
Bocconi University - Department of Policy Analysis and Public Management
Date Posted: May 14, 2012
Combinations of the Levers of Control in Product Development
Lucia Bellora
Date Posted: May 10, 201240 downloads
Equity Analysts and the Market’s Assessment of Risk Journal of Accounting Research, Forthcoming
Daphne Lui
,
Stanimir Markov and
Ane Tamayo
Date Posted: May 10, 2012Last Revised: May 22, 2012325 downloads
Gender Differences and Executive Financial Decision-Making: Management Earnings Forecasts 2012 American Accounting Association Annual Meeting
Jessica L. Nowlin
Date Posted: May 10, 2012
The Interplay of the Levers of Control in Product Development
Lucia Bellora
and
Thomas W. Günther
Date Posted: May 10, 201240 downloads
Digital Auditing
Elisa Pilar Moreno
Date Posted: May 05, 2012415 downloads
Fiduciary Duties of Directors and Accounting Conservatism
Jagadison K. Aier
,
Long Chen and
Mikhail Pevzner
Date Posted: May 02, 2012
Boardroom Diversity: Why it Matters
Lawrence James Trautman
Date Posted: April 30, 2012Last Revised: September 26, 2012445 downloads
Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts Journal of Accounting Research, Forthcoming
Amy P. Hutton ,
Lian Fen Lee
and
Susan Shu
Date Posted: April 29, 2012279 downloads
The Effect of Financial Incentives on Excessive Risk-Taking Behavior: An Experimental Examination Incorporating Earnings Management and Individual Factors
Alisa Gabrielle Brink
,
Jessen L. Hobson and
Douglas E. Stevens
Date Posted: April 28, 2012Last Revised: December 18, 2012174 downloads
Analyst Initiations of Coverage and Stock Return Synchronicity Accounting Review, Forthcoming
Steve Crawford
,
Darren T. Roulstone and
Eric C. So
Date Posted: April 26, 2012171 downloads
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research Management Accounting Research, Forthcoming
Monica Franco-Santos
,
Lorenzo Lucianetti
and
Mike Bourne
Date Posted: April 26, 2012
Business Entrepreneurship (Technopreneurship): Evolution and Practice
Godwin Chukwudum Nwaobi
Date Posted: April 24, 2012135 downloads
Quality of Internal Audit Functions: The Development of Quantitative Measurement Scales
Mohd Ariff kasim
,
Dsrinivas Inguava
,
Siti Rosmaini Bt Mohd Hanafi
,
Clilyan Gheyath Saleh
and
Emohamed Alshami
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: April 23, 2012Last Revised: April 27, 2012
Publishing: Art or Science? Reflections from an Editorial Perspective Accounting & Finance, Vol. 52, Issue 2, pp. 359-376, 2012
Peter Clarkson
Date Posted: April 21, 20121 downloads
Why You Don’t Get Published: An Editor’s View Accounting & Finance, Vol. 52, Issue 2, pp. 343-358, 2012
Michael E. Bradbury
Date Posted: April 21, 20121 downloads
Audit Quality: Insights from the Academic Literature Auditing: A Journal of Practice & Theory, Forthcoming
W. Robert Knechel ,
Gopal V. Krishnan ,
Mikhail Pevzner
,
Lori B. Shefchik
and
Uma Velury
Date Posted: April 17, 2012Last Revised: November 01, 2012861 downloads
Mandatory IFRS Adoption: The Trade-Off between Accrual and Real-Based Earnings Management
Elisabetta Ipino
and
Antonio Parbonetti
Date Posted: April 15, 2012334 downloads
Are Joint Audits Associated with Higher Audit Fees?
Paul André ,
Géraldine Broye
,
Christopher K.M. Pong
and
Alain Schatt
Date Posted: April 12, 2012Last Revised: February 04, 2013236 downloads
Evaluating the Effectiveness of External Auditors for Public Limited Companies in Malawi
Brian Phiri Kampanje
Date Posted: April 09, 201265 downloads
Evaluating Firms’ Benchmark Performance Over Time: The Counting Heuristic
Lisa Koonce and
Marlys Gascho Lipe
Date Posted: April 06, 2012Last Revised: January 03, 201362 downloads
The Private Securities Litigation Reform Act (PSLRA), Sarbanes Oxley & Large Firm Risk
Nicholas V. Vakkur
Date Posted: April 05, 201266 downloads
Valutazione della sostenibilità economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: il caso della Provincia di Autonoma di Trento (Evaluation of the Financial and Economic Sustainability of the Public Companies Managing Health and Social Services for Elderly People: The Case of the Autonomous Province of Trento) Euricse Working Paper No. 30/12
Andrea Francesconi
and
Luca Ghezzi
Date Posted: April 04, 201216 downloads
Exploring the Use of Control Rhetoric in CEO Letters: Perceptions of Financial Statement Users Journal of Accounting, Ethics & Public Policy, Vol. 13, No. 1, p. 62, 2012
Hui Lin
and
Tracy N. Reed
Date Posted: April 02, 2012Last Revised: April 15, 201258 downloads
Business Strategy, Financial Reporting Irregularities, and Audit Effort Contemporary Accounting Research, Forthcoming
Kathleen A. Bentley ,
Thomas C. Omer and
Nathan Y. Sharp
Date Posted: March 29, 2012
A Social Disclosure Index for Assessing Social Programmes in Brazilian Listed Firms
Rodrigo S. Gonçalves
,
Elionor F.J. Weffort
and
Jorge K. Niyama
Date Posted: March 28, 2012Last Revised: October 01, 2012
Cash Holdings: Determinants and Impact on Future Operating Performance for Listed vs. Unlisted Firms Review of Pacific Basin Financial Markets and Policies (RPBFMP), Forthcoming
Seraina C. Anagnostopoulou
Date Posted: March 26, 2012Last Revised: December 11, 2012104 downloads
Accounting for Intangible Assets in Public Limited Companies in Malawi
Brian Phiri Kampanje
Date Posted: March 23, 2012185 downloads
Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values
Leslie D. Hodder and
Patrick E. Hopkins
Date Posted: March 22, 2012Last Revised: September 11, 2012180 downloads
Has IFRS Adoption Affected Management Accounting Systems? Empirical Evidence from Greece International Journal of Accounting, Auditing and Performance Evaluation (Forthcoming)
Sandra Cohen
and
Sotiris Karatzimas
Date Posted: March 22, 2012Last Revised: November 05, 2012
The Impact of Authority on Reporting Behavior, Rationalization and Affect
Pamela R. Murphy
and
Brian W. Mayhew
Date Posted: March 21, 2012Last Revised: March 07, 201381 downloads
Aggregation of Local Audit Markets
Stephan Hollander
Date Posted: March 14, 2012Last Revised: March 05, 2013102 downloads
An Investigation on the Audit Committee’s Effectiveness: The Case for GLCS in Malaysia 2nd Accounting Research Education Conference (AREC), 2012
Sherliza Puat Nelson
and
Nurul Nazlia Jamil
Date Posted: March 12, 2012Last Revised: March 16, 2012186 downloads
Consistent Valuation Cash Flow
Uzi Yaari ,
Andrei L Nikiforov
,
Emel Kahya and
Yochanan Shachmurove
Date Posted: March 11, 2012Last Revised: April 27, 2012
La Cooperazione in Italia: Un’Overview (Cooperation in Italy: An Overview) Euricse Working Paper No. 27/12
Michele Andreaus
,
Chiara Carini
,
Maurizio Carpita
and
Ericka Costa
Date Posted: March 10, 201237 downloads
Potential Actions Managers Can Take During Negotiations to Influence Auditors’ Proposed Adjustments
William F. Messier Jr.
,
Jesse C. Robertson
and
Chad Simon
Date Posted: March 06, 2012Last Revised: September 10, 201286 downloads
The Effect of Financial and Non-Financial Performance Measures on Managerial Data Manipulation and Myopia: Analysis of a Causal Path Model
Marcel Van Rinsum
and
Frank G. H. Hartmann
Date Posted: March 04, 2012233 downloads
The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements Auditing: A Journal of Practice & Theory, May 2012
Stephen Kwaku Asare
and
Arnold Wright
Date Posted: February 28, 201273 downloads
Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard Journal of Behavioral Finance, Forthcoming
Kathryn Kadous ,
William B. Tayler ,
Jane M. Thayer and
Donald Young
Date Posted: February 27, 2012Last Revised: September 10, 2012
Voluntary Disclosure vs. Mandatory Disclosure: The Case of IFRS Introduction on European Firms
Hubert de La Bruslerie and
Heger Gabteni
Date Posted: February 27, 2012160 downloads
Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs European Accounting Review, Forthcoming
Lasse Niemi and
Stefan Sundgren
Date Posted: February 24, 2012
Financial Communication of Promises and Results: An Empirical Analysis of Disclosure Integration 15th Annual Conference of the Financial Reporting and Business Communication Research Unit, Bristol, UK, July 7-8, 2011
Francesco Avallone
and
Paola Ramassa
Date Posted: February 18, 201237 downloads
Forward-Looking Disclosure in Italy: An Analysis of Company Announcements 8TH AIDEA Youth International Conference, Novara, Italy, November 24-25, 2006
Paola Ramassa
Date Posted: February 18, 201239 downloads
Stock Option Plans in Italy: Accounting Treatment, Financial Crisis, and Other Determinants International Accounting Conference, Venice, Italy, November 4-5, 2011
Francesco Avallone
,
Alberto Quagli
and
Paola Ramassa
Date Posted: February 18, 201283 downloads
The Production Process of Corporate Web Reporting and the Role of Online Service Providers Presented at the 28th EAA Annual Congress - Goteborg, Sweden, May 18-20, 2005
Alberto Quagli
and
Paola Ramassa
Date Posted: February 18, 201224 downloads
Towards a Systemic Approach in Financial Communication Research: Evidence from Exploratory Case Studies 33rd EAA Annual Congress, Istanbul, Turkey, May 19-21, 2010
Paola Ramassa
Date Posted: February 18, 201232 downloads
Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited? Accounting and Business Research, 2012
Lasse Niemi ,
Juha Kinnunen ,
Hannu Tapani Ojala
and
Pontus Troberg
Date Posted: February 16, 2012
Short-Termism, the Financial Crisis, and Corporate Governance Journal of Corporation Law, Vol. 37, p. 264, 2011, San Diego Legal Studies Paper No. 12-078
Lynne Dallas
Date Posted: February 16, 20121404 downloads
On the Interplay between Strategy and Management Control Systems
Roeland H. R. M. Aernoudts
Date Posted: February 15, 2012Last Revised: February 22, 2012715 downloads
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