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Full Text Papers: 398,250
Authors: 228,711
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SSRN eLibrary Search Results
JEL Code: M4
5,335,171 Total downloads
Showing Papers 2,621 - 2,670 of 13,132
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Incl. Electronic Paper Client Industry Expertise: An Investigation of the Different Units of Analysis
Michael Kend
Australian National University (ANU)
Date Posted: November 16, 2006
Working Paper Series
132 downloads

Client Perceptions of MAS Quality as Measured by a Marketing-Based Service Quality Model
Accounting Horizons, Vol 13, No 1, March 1999
 Leslie D. Turner , George R. Aldhizer, III III and Matthew D. Shank
Northern Kentucky University - Department of Accountancy , Wake Forest University - Schools of Business and Northern Kentucky University - Department of Management and Marketing
Date Posted: July 13, 1999
Accepted Paper Series

Client Risk Factors and Audit Resource Allocation Decisions
Abacus, Vol. 47, No. 1, pp. 85-108, 2011
 Hironori Fukukawa , Theodore J. Mock and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management , University of Southern California and Northeastern University - Accounting Group
Date Posted: January 27, 2011
Last Revised: December 05, 2012
Accepted Paper Series

Incl. Electronic Paper Client Risk Management: A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk
Auditing, A Journal of Practice & Theory, Forthcoming
 Gopal V. Krishnan , Lili Sun , Qian Wang and Rong Yang
American University , University of North Texas - Accounting Department , Iowa State University - College of Business and Rochester Institute of Technology
Date Posted: March 29, 2010
Last Revised: January 31, 2013
Accepted Paper Series
164 downloads

Incl. Electronic Paper Client Stock Market Reaction to PCAOB Sanctions Against a Big Four Auditor
Contemporary Accounting Research, Forthcoming
 Carol Callaway Dee , Ayalew A. Lulseged and Tianming (Tim) Zhang
University of Colorado Denver , Florida State University - Department of Accounting and Florida State University - Department of Accounting
Date Posted: May 02, 2010
Accepted Paper Series
205 downloads

Incl. Electronic Paper Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors
Journal of Accounting, Auditing and Finance, Forthcoming
 Michael Ettredge , Chee Yeow Lim and Soo Young Kwon
University of Kansas - School of Business , Singapore Management University - School of Accountancy and Korea University
Date Posted: October 13, 2005
Last Revised: April 18, 2013
Working Paper Series
335 downloads

Incl. Electronic Paper Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing
 Karla M. Johnstone , Chan Li and Shuqing Luo
University of Wisconsin - Madison - Department of Accounting and Information Systems , University of Pittsburgh and National University of Singapore (NUS)
Date Posted: January 14, 2012
Last Revised: October 29, 2012
Working Paper Series
361 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Closely Held Firms As Going Concerns
 Michael S. Long and Stephan Sefcik
Rutgers University at Newark and University of Washington - Department of Accounting
Date Posted: May 16, 2001
Working Paper Series
223 downloads

Incl. Electronic Paper Closing Loopholes in the Accounting of Convertible Debt and the Impact of Call Features
 Craig M. Lewis and Patrick Verwijmeren
Vanderbilt University - Finance and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: July 05, 2010
Working Paper Series
85 downloads

Incl. Electronic Paper Clustered Disclosures by Competing Firms: The Choice of Reporting Periods
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
 Nishi Sinha and Haim Dov Fried
Boston University - School of Management and New York University
Date Posted: January 03, 2008
Last Revised: December 17, 2008
Accepted Paper Series
143 downloads

CMA Candidate Attributes and Performance: Some Implications
Canadian Accounting Perspectives, Vol. 4, No. 1, 2005
 Manmohan Rai Kapoor and Majidul Islam
Concordia University, Quebec - Department of Accountancy and Concordia University, Quebec - Department of Accountancy
Date Posted: February 01, 2005
Accepted Paper Series

Incl. Electronic Paper Co-movement of Fundamentals: Structural Changes in the Business Cycle
Cologne Graduate School Working Paper 01-01
 Stefan Erdorf and Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management and University of Cologne - Graduate School of Risk Management
Date Posted: May 19, 2010
Last Revised: November 22, 2011
Working Paper Series
819 downloads

Co-Movement of Revenue: Structural Changes in the Business Cycle
Financial Markets and Portfolio Management, Vol. 25, No. 4, pp. 411-433, 2011
Stefan Erdorf and Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management and University of Cologne - Graduate School of Risk Management
Date Posted: December 07, 2011
Accepted Paper Series

Incl. Electronic Paper Co-operative Governance and Management Control Systems: An Agency Costs Theoretical Approach
Brazilian Business Review, 9(2), 68-87
 Sigismundo Bialoskorski Neto , Marcelo Francini Girão Barroso and Amaury José Rezende
University of São Paulo - FEA/RP , FEA/University of Sao Paulo, Brazil and University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP)
Date Posted: May 04, 2010
Last Revised: June 20, 2012
Accepted Paper Series
144 downloads

Co-ordination of Internal Transactions at Hoogovens Steel: Struggling with the Tension Between Performance-Oriented Business Units and the Concept of an Integrated Company
Management Accounting Research, Vol. 12, No. 3, September 2001
 G. Jan van Helden , Jeltje van der Meer-Kooistra and Robert W. Scapens
University of Groningen - Faculty of Economics and Business , University of Groningen - Faculty of Economics and Business and University of Manchester - Division of Accounting and Finance
Date Posted: August 20, 2001
Accepted Paper Series

Incl. Electronic Paper Coal Mine Safety: Do Unions Make a Difference?
Industrial and Labor Relations Review, Forthcoming
 Alison D. Morantz
Stanford Law School
Date Posted: May 20, 2011
Last Revised: April 30, 2012
Accepted Paper Series
524 downloads

Incl. Electronic Paper Cognitive Effects of Decomposition on Fraud-Risk Assessments
CAAA Annual Conference 2009 Paper
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: January 10, 2009
Working Paper Series
133 downloads

Incl. Electronic Paper Coincident and Forecast Relevance of Accounting Numbers
 Karol Marek Klimczak and Grzegorz Szafrański
Kozminski University and University of Lodz
Date Posted: June 06, 2010
Last Revised: January 12, 2012
Working Paper Series
167 downloads

Incl. Fee Electronic Paper Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach
Journal of Business Finance & Accounting, Vol. 30, pp. 1141-1164, September 2003
 W.L. Chou and Suk Yee Dominica Lee
Chinese University of Hong Kong (CUHK) - Department of Economics and affiliation not provided to SSRN
Date Posted: October 24, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper Collaborative Contracting in Inter-Firm Relationships
Contemporary Accounting Research Conference, Kingston, Ontario, November 5-6, 2010
 Ranjani Krishnan , Fabienne Miller and Karen L. Sedatole
Michigan State University - Department of Accounting & Information Systems , Worcester Polytechnic Institute and Michigan State University - Eli Broad College of Business
Date Posted: July 31, 2007
Last Revised: July 20, 2011
Accepted Paper Series
230 downloads

Incl. Electronic Paper Collateral Damage: Do ASRs Carry Counterparty Risk? - Evergreen Solar Case Study
 M. A. Gumport
MG Holdings/SIP
Date Posted: October 14, 2008
Working Paper Series
153 downloads

Incl. Electronic Paper Collegial Entrepreneurialism: Australian Graduate Schools of Business
Presented to the 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
 Suzanne Ryan and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
37 downloads

Incl. Electronic Paper Combinations of the Levers of Control in Product Development
 Lucia Bellora
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: May 10, 2012
Working Paper Series
40 downloads

Incl. Electronic Paper Combined Algorithm for Detection of Manipulation in Financial Statements
 Igor Pustylnick
Swiss Management Center
Date Posted: June 22, 2009
Last Revised: November 16, 2009
Working Paper Series
536 downloads

Incl. Electronic Paper Combining Belief Functions and Neural Networks to Assess the Likelihood of Fraud: The Case of Commercial Bank Audits
 Mohamed M. El-Dyasty
Mansoura University
Date Posted: February 12, 2002
Working Paper Series
594 downloads

Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity
Accounting, Organizations and Society, 36(2) (2011): 63-85
 Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: March 10, 2011
Last Revised: September 21, 2012
Accepted Paper Series

Incl. Electronic Paper Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity
 Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 10, 2009
Last Revised: March 12, 2011
Working Paper Series
188 downloads

Incl. Electronic Paper Combining Earnings and Book Value in Equity Valuation
 Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: November 05, 1997
Working Paper Series
7840 downloads

Combining Fundamental Measures for Stock Selection
HANDBOOK OF QUANTITATIVE FINANCE AND RISK MANAGEMENT, Chapter 11, Cheng-Few Lee, et. al., eds., Springer, 1st edition, 2010
 Kenton K. Yee
Mellon Capital Management
Date Posted: July 01, 2010
Accepted Paper Series

Incl. Electronic Paper Combining Measurement Frameworks
 Jeffrey Scott Ray
Swiss Management Center (SMC) University
Date Posted: July 29, 2012
Working Paper Series
62 downloads

Incl. Electronic Paper Come on Over: Analyst/Investor Days as a Disclosure Medium
 Marcus Kirk and Stanimir Markov
University of Florida - Fisher School of Accounting and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: September 12, 2012
Last Revised: February 26, 2013
Working Paper Series
86 downloads

Incl. Electronic Paper Comfy Casuals Corporation - Should They Upgrade?
 Ingrid Splettstoesser-Hogeterp
York University
Date Posted: July 31, 2008
Working Paper Series
80 downloads

Incl. Electronic Paper Comment On 'On Estimating Conditional Conservatism' by Ball, Kothari, and Nikolaev
 Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: September 05, 2011
Working Paper Series
269 downloads

Incl. Electronic Paper Comment on Case: Coury v. Prot, 85 F. 3d 244, 1996 (Diversity of Citizenship)
 Dan Goodman
affiliation not provided to SSRN
Date Posted: April 19, 2012
Working Paper Series
10 downloads

Incl. Electronic Paper Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers
American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
 Yuri Biondi , Jonathan C. Glover , Nicole Thorne Jenkins , Bjorn N. Jorgensen , John Lacey , Richard H. Macve and Eiko Tsujiyama
French National Center for Scientific Research (CNRS) , Carnegie Mellon University - David A. Tepper School of Business , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Colorado at Boulder , California State University Long Beach , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Date Posted: January 08, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper Comment on Petitioner's Brief: McDonald v. City of Chicago
 Dan Goodman
affiliation not provided to SSRN
Date Posted: January 16, 2010
Working Paper Series
25 downloads

Commentary - Auditor Independence: A Burdensome Constraint or Core Value?
Accounting Horizons, Vol 13, No 1, March 1999
 William R. Kinney, Jr.
University of Texas at Austin - Department of Accounting
Date Posted: June 17, 1999
Accepted Paper Series

Commentary - The Questionable Nature of 'Third Hand' Public Sector Accounting Solutions: A Case for Change?
European Accounting Review, Vol. 14, No. 3, pp. 447-474, 2005
 Christopher Humphrey
University of Manchester - Division of Accounting and Finance
Date Posted: September 26, 2005
Accepted Paper Series

Commentary: An Insider's View of the Current State and Future Direction of International Accounting Standard Setting
Accounting Horizons, Vol 13, No 2, June 1999
 Warren McGregor
Stevenson McGregor
Date Posted: November 15, 1999
Accepted Paper Series

Incl. Electronic Paper Commentary: How is Accounting Information Used by the South African Bank Regulator
SA Journal of Accounting Research (Forthcoming)
 Lindiwe Bakoro , Shaun Parsons and Phillip de Jager
affiliation not provided to SSRN , University of Cape Town (UCT) - Department of Accounting and University of Cape Town - Department of Finance and Tax
Date Posted: August 02, 2010
Last Revised: December 13, 2012
Accepted Paper Series
290 downloads

Incl. Electronic Paper Commentary: Is Goodwill an Asset?
Accounting Horizons, Vol 12, No 3, September 1998
 L. Todd Johnson and Kimberley R. Petrone
Financial Accounting Standards Board and Financial Accounting Standards Board
Date Posted: February 03, 1999
Accepted Paper Series
2893 downloads

Commentary: Performance Evaluation and Compensation Research: An Agency Perspective
Accounting Horizons, Vol 13, No 2, June 1999
 Raffi Indjejikian
University of Michigan at Ann Arbor - Accounting
Date Posted: November 26, 1999
Accepted Paper Series

Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006
 George J. Benston , Douglas R. Carmichael , Joel S. Demski , Karim Jamal , Bala G. Dharan , Bob Laux , Shivaram Rajgopal and George Vrana
Emory University - Department of Accounting , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Florida - Fisher School of Accounting , University of Alberta - Department of Accounting, Operations & Information Systems , Harvard Law School , Microsoft Corporation , Emory University - Goizueta Business School and Ernst & Young LLP
Date Posted: December 07, 2006
Last Revised: June 11, 2013
Working Paper Series

Incl. Electronic Paper Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
 Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 07, 2009
Last Revised: June 11, 2013
Accepted Paper Series
299 downloads

Incl. Electronic Paper Comments on Proposed SEC 2010-2015 Draft Strategic Plan
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
 Robert J. Bloomfield , Theodore E. Christensen , Jonathan C. Glover , Susan F. Haka , Karim Jamal , James A. Ohlson , Stephen H. Penman , Kathy R. Petroni , Eiko Tsujiyama and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Carnegie Mellon University - David A. Tepper School of Business , Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management , Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 28, 2009
Last Revised: June 11, 2013
Accepted Paper Series
257 downloads

Incl. Electronic Paper Comments on SEC Proposed Rule on 'Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers'
 Shyam Sunder
Yale University - School of Management
Date Posted: June 22, 2009
Working Paper Series
136 downloads

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan
Accounting Horizons, Forthcoming
 Robert J. Bloomfield , Theodore E. Christensen , Jonathan C. Glover , Susan F. Haka , Karim Jamal , James A. Ohlson , Stephen H. Penman , Kathy R. Petroni , Eiko Tsujiyama and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Carnegie Mellon University - David A. Tepper School of Business , Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management , Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 15, 2010
Accepted Paper Series

Commercial Bank Loan Loss Provision Discretion: Signals and Signal-Jamming
 Malcolm McLelland
Equilibrio Capital | Brasil
Date Posted: March 24, 1999
Working Paper Series

Incl. Electronic Paper Commitment and Cost of Equity Capital: An Examination of Timely Balance Sheet Disclosure in Earnings Announcements
 Mark E. Evans
Indiana University Bloomington - Kelley School of Business
Date Posted: November 29, 2011
Working Paper Series
89 downloads


 

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