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SSRN eLibrary Statistics:

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Abstracts: 582,236
Full Text Papers: 482,881
Authors: 269,582
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  Last 12 months:
63,615

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To date: 81,586,907
Last 12 months: 10,262,005
Last 30 days: 850,225

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Total References: 9,075,575
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6,012,013
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Total Footnotes: 9,190,674


SSRN eLibrary Search Results
JEL Code: M49
854,213 Total downloads
Showing Papers 261 - 310 of 2,134
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Incl. Electronic Paper Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 21, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Forecasting Tax Expense: New Evidence from Analysts
Brian Bratten , Cristi A. Gleason , Stephannie Larocque and Lillian F. Mills
University of Kentucky - Von Allmen School of Accountancy , University of Iowa - Department of Accounting , University of Notre Dame - Mendoza College of Business and University of Texas at Austin - McCombs School of Business
Date Posted: December 20, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Adoption of Sustainable Agriculture Practices: The Role of Accountability
Sina Bahramirad
University of Guelph
Date Posted: December 15, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper A Standardized Net Income Shares Model to Develop Basic Child Support Guidelines
Accounting & Taxation, v. 6 (1) p. 79-92
Juan Pablo Navarro Acevedo
University of Puerto Rico
Date Posted: December 12, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Citation-Based Accounting Education Research Rankings
K Mark Metcalf , Kevin Stocks , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology
Noah Myers , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
21 downloads

Are Joint Audits Associated with Higher Audit Fees?
European Accounting Review, Forthcoming
Paul André , Géraldine Broye , Christopher K. M. Pong and Alain Schatt
ESSEC Business School - Accounting and Management Control Department , EM Strasbourg Business School , Nottingham University Business School and University of Lausanne, HEC-Lausanne
Date Posted: December 07, 2014
Accepted Paper Series

Incl. Electronic Paper Why Do Firms Disclose and Not Disclose Structural Intangibles?
Advances in Accounting, Vol. 30, No. 2, pp. 381-393, 2014
Indra Abeysekera
Central Queensland University (CQUniversity) - School of Commerce and Law
Date Posted: November 30, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Impact of Group Audit Arrangements on Audit Quality and Pricing
Elizabeth Carson , Roger Simnett , Greg Trompeter and Ann Vanstraelen
University of New South Wales , UNSW Australia Business School, School of Accounting , University of Central Florida and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: November 21, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
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
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
36 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
63 downloads

Incl. Electronic Paper The Survey on the Polish Corporate Auditors’ Procedures and the Most Commonly Detected Irregularities as Measures of Preventing Creative Accounting
Joanna M. Wyrobek
Cracow University of Economics
Date Posted: November 10, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Firm Tax Uncertainty, Cash Holdings, and the Timing of Large Investment
Martin Jacob and Kelly Wentland
WHU - Otto Beisheim School of Management and University of North Carolina - Chapel Hill
Date Posted: November 03, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper The Effects of Accounting Standards on Financial Reporting Quality – Evidence from Germany
Julia Zicke
Goethe University Frankfurt
Date Posted: November 02, 2014
Working Paper Series
99 downloads

Incl. Electronic Paper The Discretionary Use of Provisions – Evidence from Germany
Julia Zicke and Sven Czermin
Goethe University Frankfurt and KPMG International, LLP - KPMG AG WPG (Frankfurt)
Date Posted: November 02, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper The Effects of Gamification on IT Compliance Training: Evidence from the Field and Lab
Ryan J. Baxter , Darin Kip Holderness Jr. and David A. Wood
Boise State University, College of Business and Economics, Department of Accountancy , West Virginia University and Brigham Young University - School of Accountancy
Date Posted: November 01, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Is Audit Office Industry Diversity Associated with Client Misstatements? Evidence from Tax and Non-Tax Accounts
Erik L. Beardsley , Nathan C. Goldman and Thomas C. Omer
Texas A&M University (TAMU) - Department of Accounting , University of Arizona - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Date Posted: November 01, 2014
Last Revised: November 21, 2014
Working Paper Series
72 downloads

Incl. Electronic Paper External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Texas Tech University , University of South Carolina and Brigham Young University - School of Accountancy
Date Posted: October 28, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Metrics for Human Assets: An Empirical Analysis of the Current Practice in Service Sector Organizations in India
Singh, Ajay Kumar and Gupta, Nisha (2014) Metrics for Human Assets: An Empirical Analysis of the Current Practice in Service Sector Organizations in India, Amity Business Review, Vol. 15, No. 1, pp.20-30. [ISSN: 0972 2343]
Ajay Kumar Singh and Nisha Gupta
University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics and Delhi School of Professional Studies and Research (DSPSR)
Date Posted: October 25, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper A Multi-Dimensional Ethical Approach to Accounting and Reporting Practices
Singh, Ajay Kr. and Dhingra, Pooja (2013), A Multi-Dimensional Ethical Approach to Accounting and Reporting Practices, Applied Studies and Agribusiness and Commerce - APSTRACT, Vol. 7 No.4-5, pp.13-26. ISSN: 1789-221X, electronic version: ISSN 1789-7874; Annual CitEc/REPEC Impact factor is 0.54,
Ajay Kumar Singh and Pooja Dhingra
University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics and University of Delhi - Shri Ram College of Commerce
Date Posted: October 25, 2014
Accepted Paper Series
54 downloads

Incl. Electronic Paper Auditor Offices and the Comparability and Quality of Clients' Earnings
Brett Kawada
San Diego State University - Accountancy
Date Posted: October 16, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Managing the Risk of Fraud Investigation: From Investigation Room to Court Room
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: October 09, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Anatomy of Bank Distress: The Information Content of Accounting Fundamentals within and Across Countries
Edward I. Altman , Janko Cizel and Herbert A. Rijken
New York University (NYU) - Salomon Center , VU University Amsterdam and Vrije Universiteit Amsterdam (Free University)
Date Posted: October 04, 2014
Working Paper Series
80 downloads

Incl. Electronic Paper On the Volatility of Very Small Exchange-Traded Operating Companies
John J Stockdale
Independent
Date Posted: October 04, 2014
Working Paper Series
121 downloads

Incl. Electronic Paper Some Capital Ideas
Michael E. Bradbury
Massey University
Date Posted: September 23, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Effective Tax Strategies: It's Not Just Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: September 17, 2014
Working Paper Series
65 downloads

Incl. Electronic Paper International Financial Reporting Standards (IFRS) Adoption in Vietnam: If, When and How?
Corporate Ownership & Control, Volume 11, Issue 4, 2014
Duc Hong Thi Phan , Bruno Mascitelli and Meropy Barut
University of Economics and Law , Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: September 02, 2014
Accepted Paper Series
40 downloads

Development of Corporate Governance Codes in the GCC: An Overview
Corporate Governance: The International Journal of Business in Society, Vol. 15, No. 3
Nermeen F. Shehata
The American University in Cairo
Date Posted: August 30, 2014
Accepted Paper Series

Incl. Electronic Paper Evidence on the Representational Faithfulness of Estimated Returns in Pension Plan Accounting Judgments
Rotman School of Management Working Paper No. 2487527
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: August 28, 2014
Working Paper Series
25 downloads

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 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, Robert H. Smith School Research Paper No. RHS 2480774
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
30 downloads

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

Incl. Electronic Paper Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing
Journal of Business Ethics, Forthcoming
Xiaotao Kelvin Liu , Arnold Wright and Yi-Jing Wu
Northeastern University - Accounting Group , Northeastern University - Accounting Group and Case Western Reserve University
Date Posted: July 29, 2014
Accepted Paper Series
89 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
39 downloads

Incl. Electronic Paper Customer Concentration and Corporate Tax Avoidance
Henry He Huang , Gerald J. Lobo , Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business , University of Houston - C.T. Bauer College of Business , University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Date Posted: July 24, 2014
Working Paper Series
156 downloads

Incl. Electronic Paper The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study
Louis-Philippe Sirois , Jean Bédard and Palash Bera
HEC Montreal - Department of Accounting Studies , Université Laval - École de comptabilité and Saint Louis University - John Cook School of Business
Date Posted: July 23, 2014
Working Paper Series
134 downloads

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
Last Revised: October 24, 2014
Working Paper Series

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
39 downloads

Incl. Electronic Paper An Analysis of the Main Forces of Workplace Fraud in Zimbabwean Organisations: The Fraud Triangle Perspective
International Journal of Management Sciences and Business Research, 2014 ISSN (2226-8235) Vol-3, Issue 2
Wilford Mawanza
Lupane State University
Date Posted: July 09, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises
Issues in Accounting Education, Forthcoming
Rebecca G. Fay and Norma R. Montague
East Carolina University - College of Business and Wake Forest University - School of Business
Date Posted: July 03, 2014
Last Revised: September 12, 2014
Accepted Paper Series
136 downloads

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
5 downloads

Incl. Electronic Paper Is Operational Control Risk Informative of Financial Reporting Risk?
Rotman School of Management Working Paper No. 2460882
Alastair Lawrence , Miguel Minutti-Meza and Dushyantkumar Vyas
University of California, Berkeley - Haas School of Business , University of Miami - School of Business Administration and University of Toronto - Rotman School of Management
Date Posted: July 01, 2014
Working Paper Series
100 downloads

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance
Accounting, Organizations and Society, Forthcoming
Walid Alissa , Vedran Capkun , Thomas Jeanjean and Nadja Suca
HEC Paris - Accounting and Management Control Department , HEC Paris (Groupe HEC) - Accounting and Management Control Department , ESSEC Business School and University of Split
Date Posted: June 26, 2014
Accepted Paper Series

Incl. Electronic Paper The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries
Aaron Saiewitz and Thomas Kida
University of Nevada, Las Vegas and University of Massachusetts at Amherst
Date Posted: June 14, 2014
Working Paper Series
79 downloads

Incl. Electronic Paper Best Practices in Conducting Financial Investigations in a Cashed-Based Economy & Tax Implications
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: June 12, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper When Gray is Good: Gray Markets and Market-Creating Investments
Production and Operations Management, Forthcoming, Rotman School of Management Working Paper No. 2446608
Romana L. Autrey , Francesco Bova and David Soberman
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: June 06, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper Political Environment and Voluntary Disclosure: Evidence from the Carbon Disclosure Project
Scott Hoover and Stephan Fafatas
Washington and Lee University and Washington and Lee University - Department of Accounting
Date Posted: May 31, 2014
Working Paper Series
54 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: May 31, 2014
Last Revised: December 22, 2014
Accepted Paper Series
11 downloads

How Could Board Diversity Influence Corporate Disclosure?
Corporate Board: Role, Duties & Composition, Volume 9, Issue 3, 2013
Nermeen F. Shehata
The American University in Cairo
Date Posted: May 29, 2014
Accepted Paper Series

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Case of Egypt
Corporate Ownership and Control, Vol.11, No. 2, 2014
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: May 29, 2014
Last Revised: June 14, 2014
Accepted Paper Series
16 downloads


 

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