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Abstracts: 566,342
Full Text Papers: 468,461
Authors: 262,596
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63,646

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Last 12 months: 9,720,147
Last 30 days: 793,623

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Total References: 9,064,481
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93,431
Total Footnotes: 9,185,839


SSRN eLibrary Search Results
JEL Code: M49
836,099 Total downloads
Showing Papers 261 - 310 of 2,110
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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
5 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
Swinburne University of Technology - Faculty of Business and Enterprise , 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
17 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
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
17 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
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
18 downloads

Incl. Electronic Paper Pension Plans 2014
Nicholas A. Paleveda
Northeastern University
Date Posted: August 06, 2014
Working Paper Series
23 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
52 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
25 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
95 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
68 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
7 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
27 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
Independent
Date Posted: July 09, 2014
Working Paper Series
6 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
67 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
65 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
54 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
19 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
21 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
34 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: May 31, 2014
Working Paper Series
8 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
10 downloads

Incl. Electronic Paper The State of Accounting in Egypt: A Case
Journal of Business Cases and Applications, Vol. 3
Khaled M. Dahawy , Nermeen F. Shehata and Tad D. Ransopher
The American University in Cairo , The American University in Cairo and Georgia State University
Date Posted: May 29, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Theories and Determinants of Voluntary Disclosure
Accounting and Finance Research (AFR), Vol. 3, No. 1
Nermeen F. Shehata
The American University in Cairo
Date Posted: May 29, 2014
Accepted Paper Series
52 downloads

Incl. Electronic Paper The Relationship between Firm Characteristics and Mandatory Disclosure Level: When Egyptian Accounting Standards Were First Adopted
Mustang Journal of Accounting and Finance, Vol. 5, No. 4, 2014
Nermeen F. Shehata , Khaled M. Dahawy and Tariq Hassaneen Ismail
The American University in Cairo , The American University in Cairo and Cairo University - Faculty of Commerce
Date Posted: May 29, 2014
Last Revised: May 30, 2014
Accepted Paper Series
30 downloads

Incl. Electronic Paper Modernizing Governmental Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making
Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: May 24, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper IFRS Accounting Quality in Latin America: A Comparison with Anglo-Saxon and Continental European Countries and the Role of Cross-Listing in the U.S.
Verônica de Fátima Santana , Alex Augusto Timm Rathke , Isabel Lourenço and Flávia Zóboli Dalmácio
University of Sao Paulo (USP) - Department of Accounting and Control , University of Sao Paulo (USP) - Department of Accounting and Control , Lisbon University Institute (ISCTE-IUL) and University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP)
Date Posted: May 18, 2014
Working Paper Series
40 downloads

Incl. Electronic Paper Using Mechanical Turk (MTurk) Workers for Nonprofessional Investor Research
Joel Owens
University of South Carolina - Moore School of Business
Date Posted: May 18, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Exploring the Media's Role in Fighting Fraud and Corruption
Akepe Linus Enobi and Godwin Emmanuel Oyedokun
International Institute of Certified Forensic Investigation Professionals Inc. (IICFIP) and The Chartered Institute of Taxation of Nigeria
Date Posted: May 09, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper How Do Audit Firms Respond to Fee Pressure? Evidence of Increased Nonaudit Services and Their Impact on Audit Quality
Erik L Beardsley , Dennis R. Lassila and Thomas C. Omer
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Date Posted: May 07, 2014
Working Paper Series
88 downloads

Incl. Electronic Paper Auditor Switching and Qualified Audit Opinion: Evidence from Serbia
The 2014 Proceedings of The first international Conference Sinteza, Belgrade
Nemanja Stanisic , Zoran Petrovic , Kosana Vicentijevic and Vule Mizdrakovic
Singidunum University - Department for Business Economics , Singidunum University , Singidunum University and Singidunum University
Date Posted: April 28, 2014
Accepted Paper Series
55 downloads

Incl. Electronic Paper Do Individual Auditors Affect Clients’ Real Activities Manipulation? Evidence of Learning and Auditor Quality
Qi Baolei , Yi Si , Gaoliang Tian and Martin G. H. Wu
Xi'an Jiaotong University (XJTU) , Xi'an Jiaotong University (XJTU) - School of Management , Xi'an Jiaotong University (XJTU) and University of Illinois at Urbana-Champaign
Date Posted: April 22, 2014
Working Paper Series
86 downloads

Incl. Electronic Paper Who is the Average Individual Investor? Numerical Skills and Implications for Accounting Research
Susan D. Krische
American University - Kogod School of Business
Date Posted: April 19, 2014
Last Revised: April 24, 2014
Working Paper Series
134 downloads

Globalization of Auditing
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2013
Elizabeth Carson
University of New South Wales
Date Posted: April 17, 2014
Accepted Paper Series

The Roles of Receivables and Deferred Revenues in Revenue Management
London Business School TADC Paper 2014, AAA Western Region Meeting Paper 2014
Jenny Zha
University of California, Berkeley - Haas School of Business
Date Posted: April 15, 2014
Last Revised: June 20, 2014
Working Paper Series

Incl. Electronic Paper Business Ethics in Public Accounting: Ethical Dilemmas Faced by Today’s Public Accountants and Its Implication to Accounting Education
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Bea Chiang and Lynn M. Braender
College of New Jersey and The College of New Jersey
Date Posted: April 12, 2014
Accepted Paper Series
121 downloads

Incl. Electronic Paper Perceived Conflicts in Peer Reviewed Accounting Research
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
James A. DiGabriele
Montclair State University
Date Posted: April 06, 2014
Accepted Paper Series
66 downloads

Incl. Electronic Paper Aristotle's Geometrical Accounting
Gerhard Michael Ambrosi
Jean Monnet Chair ad personam, University of Trier
Date Posted: April 04, 2014
Working Paper Series
56 downloads

Incl. Electronic Paper Analyst Coverage, Financial Reporting Credibility, Investor Base and Listing Location
Omaima Hassan and Frank S. Skinner
Brunel University - Economics and Finance and Brunel University
Date Posted: April 03, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Forensic Accounting and Investigation: A Means of Curbing Money Laundering Activities in Nigeria
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: March 30, 2014
Working Paper Series
85 downloads

Incl. Electronic Paper Comparing Intellectual Capital Disclosure Among the Greek Listed Companies: Does Sector and Capitalization Matter?
Michail Nerantzidis
Panteion University of Athens - Department of Public Administration
Date Posted: March 27, 2014
Last Revised: April 06, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035
Sebastian D. Becker
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 28, 2014
Last Revised: April 01, 2014
Working Paper Series
82 downloads

Incl. Electronic Paper Audit Partner Public-Client Specialization and Client Abnormal Accruals
European Accounting Review, Forthcoming
Kim Ittonen , Karla M. Johnstone and Emma-Riikka Myllymäki
University of Vaasa - Department of Accounting and Finance , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Vaasa - Department of Accounting and Finance
Date Posted: February 26, 2014
Accepted Paper Series
64 downloads

Incl. Electronic Paper R. J. Chambers and the AICPA's Postulates and Principles Controversy: A Case of Vicarious Action
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: February 14, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper La Neutralidad De La Información Previsional (The Neutrality of the Forward-Looking Information)
Revista Internacional Administración & Finanzas, Vol. 7 (2) pp. 1-11, 2014,
Óscar Suárez Fernández
Universidade de Santiago de Compostela
Date Posted: February 06, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Earnings Management and Auditor Quality
Accounting and Finance Research, Vol. 1, No. 1, May 2012
Savita A. Sahay , Harry Zvi Davis and Meyer Peikes
Rutgers, The State University of New Jersey - Rutgers University, New Brunswick/Piscataway , CUNY Baruch College - Zicklin School of Business and Touro College
Date Posted: February 06, 2014
Accepted Paper Series
178 downloads

Incl. Electronic Paper Contemplating the Usefulness of Intellectual Capital Reporting: Reasons Behind the Abandonment of IC Disclosures
Stefan Schaper
Independent
Date Posted: February 03, 2014
Working Paper Series
38 downloads


 

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