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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months: 		68,988

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Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,293,439 Total downloads
Showing Papers 2,651 - 2,700 of 13,023
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Incl. Electronic Paper The Effect of Environmental Factors on Accounting Diversity – A Literature Review
Joël Branson and Muiz Jamil Alia
Vrije Universiteit Brussel VUB and An-Najah National University
Date Posted: March 07, 2011
Working Paper Series
623 downloads

Incl. Electronic Paper The Effect of Enterprise Systems Implementations on the Firm Information Environment
Contemporary Accounting Research, Forthcoming
 Alberto Dorantes , Chan Li , Gary F. Peters and Vernon J. Richardson
Tecnológico de Monterrey EGAP Gobierno y Políticas Públicas , University of Pittsburgh , University of Arkansas at Fayetteville and University of Arkansas at Fayetteville
Date Posted: December 26, 2009
Last Revised: January 09, 2013
Accepted Paper Series
144 downloads

Incl. Electronic Paper The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Nelson Waweru and Eric Simiyu Kisaka
York University - School of Administrative Studies and PwC - Kenya
Date Posted: August 09, 2011
Working Paper Series
191 downloads

The Effect of Enron, Andersen, and Sarbanes-Oxley on the Market for Audit Services
 Sharad Asthana , Steven Balsam and Sungsoo Kim
University of Texas-San Antonio , Temple University - Department of Accounting and Rutgers Business School - Camden
Date Posted: August 09, 2004
Working Paper Series

Incl. Electronic Paper The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany
 Anna Gold , Friederike Lindscheid , Christiane Pott and Christoph Watrin
VU University Amsterdam - Department of Accountancy/Amsterdam Research Center in Accounting , University of Muenster - Accounting Center , University of Muenster - Accounting Center and University of Muenster
Date Posted: July 22, 2010
Last Revised: August 29, 2012
Working Paper Series
692 downloads

Incl. Electronic Paper The Effect of Enforcement on Timely Loss Recognition: Evidence from Insider Trading Laws
Journal of Accounting & Economics (JAE), Forthcoming
 Sudarshan Jayaraman
Washington University in Saint Louis - John M. Olin Business School
Date Posted: October 05, 2011
Last Revised: October 06, 2011
Accepted Paper Series
139 downloads

Incl. Electronic Paper The Effect of Employee Stock Options on Bank Investment Choice, Borrowing, and Capital
FRB of New York Staff Report No. 305
 Hamid Mehran and Joshua V. Rosenberg
Federal Reserve Bank of New York and Federal Reserve Bank of New York
Date Posted: October 22, 2007
Working Paper Series
356 downloads

The Effect of Earnings Surprises on Information Asymmetry
Journal of Accounting & Economics, Vol. 47, pp. 208-225, 2009
 Stephen Brown , Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance , Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Date Posted: January 04, 2009
Last Revised: July 08, 2009
Accepted Paper Series

Incl. Electronic Paper The Effect of Earnings Surprises on Information Asymmetry
 Stephen Brown , Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance , Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Date Posted: August 08, 2006
Last Revised: December 18, 2008
Working Paper Series
635 downloads

The Effect of Earnings Management on the Value Relevance of Accounting Information
Journal of Business Finance and Accounting, Forthcoming
 Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and CUNY – Baruch College
Date Posted: February 12, 2003
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Earnings Management on the Value Relevance of Accounting Information
Journal of Business Finance & Accounting, Vol. 31, No. 3-4, pp. 297-332, April 2004
 Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and CUNY – Baruch College
Date Posted: July 02, 2004
Accepted Paper Series
35 downloads

Incl. Electronic Paper The Effect of Disclosures by Management, Analysts, and Financial Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis
 S.P. Kothari , Xu Li and James E. Short
Massachusetts Institute of Technology (MIT) - Sloan School of Management , School of Business and University of California, San Diego (UCSD) - Graduate School of International Relations and Pacific Studies (IRPS)
Date Posted: April 01, 2008
Working Paper Series
893 downloads

Incl. Electronic Paper The Effect of Disclosure on the Pay-Performance Relation
 Gus De Franco , Ole-Kristian Hope and Stephannie Larocque
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Mendoza College of Management, University of Notre Dame
Date Posted: July 07, 2009
Last Revised: November 01, 2012
Working Paper Series
638 downloads

Incl. Electronic Paper The Effect of Disclosure on the Pay-Performance Relation
Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2172303
 Gus De Franco , Ole-Kristian Hope and Stephannie Larocque
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Mendoza College of Management, University of Notre Dame
Date Posted: November 09, 2012
Accepted Paper Series
147 downloads

The Effect of Disclosure Level on the Cost of EquityCapital
 Christine A. Botosan
University of Utah - School of Accounting and Information Systems
Date Posted: September 15, 1995
Working Paper Series

Incl. Electronic Paper The Effect of Cross Listing on Management Forecast Specificity and Accuracy in the Netherlands
 Abe de Jong , Gerard Mertens and Marieke van der Poel
Erasmus University - Rotterdam School of Management , Erasmus University Rotterdam (EUR) - Department of Financial Management and Erasmus University - Rotterdam School of Management
Date Posted: June 14, 2012
Working Paper Series
38 downloads

The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective Among Accountants
Journal of Business Ethics, Vol. 70, No. 4, pp. 327-340, 2007
Donald F. Arnold , Richard A. Bernardi , Presha E. Neidermeyer and Josef Schmee
Union College - Graduate Management Institute , Roger Williams University - Gabelli School of Business , Union College - Accounting and Union College - Management
Date Posted: February 19, 2008
Accepted Paper Series

Incl. Electronic Paper The Effect of Corporate Tax Avoidance on the Cost of Equity
 Beng Wee Goh , Jimmy Lee , Chee Yeow Lim and Terry J. Shevlin
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: March 23, 2013
Working Paper Series
133 downloads

Incl. Electronic Paper The Effect of Corporate Status on External Audit Fees: Evidence from the UK
Journal of Business Finance & Accounting, Forthcoming
 Mark A. Clatworthy and Michael J. Peel
Cardiff Business School and Cardiff University - Cardiff Business School
Date Posted: August 18, 2006
Accepted Paper Series
302 downloads

Incl. Electronic Paper The Effect of Corporate Restructuring on the Shareholders' Value: The Case of GEC/Marconi
World Journal of Business Management, Vol. 1, No. 1, pp. 28-46, 2007
 Magdy G. Abdel-Kader and Vagia Mentzeniot
Anglia Ruskin University and University of Essex
Date Posted: March 12, 2009
Accepted Paper Series
170 downloads

Incl. Electronic Paper The Effect of Corporate Governance Reform on Financial Reporting Fraud
 Dain C. Donelson , John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 29, 2012
Working Paper Series
385 downloads

The Effect of Corporate Governance on Auditor-Client Realignments
Auditing: A Journal of Practice & Theory 31 (2), 2012
Cory A. Cassell , Gary Giroux , Linda A. Myers and Thomas C. Omer
University of Arkansas , Texas A&M University (TAMU) - Department of Accounting , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 20, 2006
Last Revised: May 23, 2012
Accepted Paper Series

The Effect of Corporate Characteristics on Disclosure Quality in Corporate Annual Reports: A Meta-Analysis
Kamran Ahmed
La Trobe University
Date Posted: July 09, 1998
Working Paper Series

The Effect of Control Systems on Trust and Cooperation in Collaborative Environments
Accounting Review, April 2005
 Angela Coletti , Karen L. Sedatole and Kristy L. Towry
University of Texas at Austin - Department of Accounting , Michigan State University - Eli Broad College of Business and Emory University
Date Posted: September 07, 2004
Accepted Paper Series

Incl. Electronic Paper The Effect of Control Systems on Teams and Alliances: Trust and Cooperation in the New Collaborative Environment
 Angela Coletti , Karen L. Sedatole and Kristy L. Towry
University of Texas at Austin - Department of Accounting , Michigan State University - Eli Broad College of Business and Emory University
Date Posted: October 04, 2004
Working Paper Series
852 downloads

Incl. Electronic Paper The Effect of Contracting-out Audits on Resource Allocation and Efficiency in Public Sector Audits
 Kar-Ming Chong , Colin Dolley , Keith A. Houghton and Gary S. Monroe
University of New South Wales (UNSW) - School of Accounting , Edith Cowan University , Australian National University (ANU) - Faculty of Economics & Commerce and University of New South Wales (UNSW) - Australian School of Business
Date Posted: July 16, 2001
Working Paper Series
386 downloads

Incl. Electronic Paper The Effect of Contextual Variables in the Relationship Between CSR and CFP: Evidence from Indonesian Companies
Issues in Social and Environmental Accounting, Vol. 4, No. 1, 2010
 Hasan Fauzi and Kamil Idris
Sebelas Maret University and Universiti Utara Malaysia
Date Posted: November 14, 2010
Accepted Paper Series
192 downloads

Incl. Electronic Paper The Effect of Confirming Management Earnings Forecasts on Cost of Capital
 Michael B. Clement , Richard M. Frankel and Jeffrey S. Miller
University of Texas at Austin - Department of Accounting , Washington University in Saint Louis - Olin Business School and University of Notre Dame - Department of Accountancy
Date Posted: August 21, 2000
Working Paper Series
937 downloads

The Effect of Conference Calls on Analyst and Market Underreaction to Earnings Announcements
Accounting Review, Forthcoming
 Michael D. Kimbrough
University of Maryland - Robert H. Smith School of Business
Date Posted: August 10, 2004
Accepted Paper Series

Incl. Electronic Paper The Effect of Competition on the Contracting Use of Customer Satisfaction: Evidence from the American Customer Satisfaction Index (ACSI)
AAA 2008 MAS Meeting Paper
 Clara Xiaoling Chen , Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: July 31, 2007
Last Revised: October 27, 2008
Working Paper Series
469 downloads

Incl. Electronic Paper The Effect of Client Characteristics on the Negotiation Tactics of Auditors
Journal of Accounting Research, December 2008
 Richard C. Hatfield , Christopher P. Agoglia and Maria H. Sanchez
University of Alabama , University of Massachusetts at Amherst and Rider University - Department of Accounting
Date Posted: March 21, 2006
Last Revised: September 17, 2008
Accepted Paper Series
379 downloads

The Effect of Changes in Regulation and Competition on Firms' Demand for Accounting Information
Accounting Review, January 2005
 Ranjani Krishnan
Michigan State University - Department of Accounting & Information Systems
Date Posted: August 02, 2004
Accepted Paper Series

The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error
Journal of Accounting and Public Policy, January/February 2007
 Don Herrmann , Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting , University of Oklahoma, Michael F. Price College of Business and Kwansei Gakuin University - Business School
Date Posted: September 20, 2006
Accepted Paper Series

Incl. Electronic Paper 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
University of Florida - Fisher School of Accounting and Northeastern University - Accounting Area
Date Posted: February 28, 2012
Accepted Paper Series
73 downloads

Incl. Electronic Paper The Effect of CEO and CFO Resignations on Going Concern Opinions
 Joseph Beams , Wachira Boonyanet , Pongprot Chatraphorn and Yun-Chia Yan
University of New Orleans , Chulalongkorn University , Chulalongkorn University and University of New Orleans - Department of Accounting
Date Posted: April 14, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating
Journal of Accounting & Economics, Vol. 51, pp. 219-239, April 2011
 John M. McInnis and Daniel W. Collins
University of Texas at Austin - Department of Accounting and University of Iowa - Department of Accounting
Date Posted: August 08, 2006
Last Revised: April 12, 2011
Accepted Paper Series
1543 downloads

Incl. Electronic Paper The Effect of Career Concerns on the Contracting Use of Public and Private Performance Measures
 Romana L. Autrey , Shane S. Dikolli and Paul Newman
University of Illinois at Urbana-Champaign - Department of Accountancy , Duke University - Fuqua School of Business and University of Texas at Austin - Department of Accounting
Date Posted: September 14, 2003
Working Paper Series
313 downloads

Incl. Electronic Paper The Effect of Board Independence on the Information Environment and Information Asymmetry
 Beng Wee Goh , Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: September 23, 2008
Last Revised: April 09, 2013
Working Paper Series
563 downloads

Incl. Electronic Paper The Effect of Board Characteristics and Audit Committee Existence on Earnings Quality of Indonesian State-Owned Enterprises
 Ancella Anitawati Hermawan and Galuh Nur Adinda
University of Indonesia (UI) and affiliation not provided to SSRN
Date Posted: August 23, 2012
Working Paper Series
157 downloads

Incl. Electronic Paper The Effect of Bad News on SAB 74 Disclosure Compliance
 Raquel Meyer Alexander , Michael Ettredge , Mary S. Stone and Lili Sun
Washington and Lee University - Department of Accounting , University of Kansas - School of Business , University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Accounting Department
Date Posted: April 25, 2009
Last Revised: March 25, 2010
Working Paper Series
174 downloads

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations
Accounting Review, Vol. 82, No. 1, 2007
 Maria H. Sanchez , Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting , University of Massachusetts at Amherst and University of Alabama
Date Posted: March 16, 2008
Accepted Paper Series

Incl. Electronic Paper The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations
American Accounting Association 2004 Mid-Atlantic Region Annual Meeting - Washington DC (Arlington VA)
 Maria H. Sanchez , Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting , University of Massachusetts at Amherst and University of Alabama
Date Posted: April 06, 2004
Working Paper Series
244 downloads

Incl. Electronic Paper The Effect of Auditor Reputation on the Pricing of Accruals: Evidence from Privately Held Companies
 Manuel Illueca Muñoz and Belen Gill-de-Albornoz
Universitat Jaume I and Universitat Jaume I
Date Posted: June 19, 2006
Working Paper Series
187 downloads

Incl. Electronic Paper The Effect of Auditor Reputation on Stock Returns - The Case of Arthur Andersen
 Renate Hecker , Alexander Krieg and Andreas Pfauth
University of Tuebingen - Faculty of Economics and Business Administration , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 25, 2006
Working Paper Series
531 downloads

Incl. Electronic Paper The Effect of Auditor Quality on Financing Decisions
 Xin Chang , Sudipto Dasgupta and Gilles Hilary
Nanyang Business School , Hong Kong University of Science & Technology (HKUST) - Department of Finance and INSEAD
Date Posted: October 22, 2008
Last Revised: November 29, 2008
Working Paper Series
671 downloads

The Effect of Auditing Standard No. 5 on Audit Fees
Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, 2011
 Jagan Krishnan , Jayanthi Krishnan and HakJoon Song
Temple University - Department of Accounting , Temple University - Department of Accounting and Temple University - Department of Accounting
Date Posted: September 12, 2011
Accepted Paper Series

Incl. Electronic Paper The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments
 Christopher P. Agoglia , Richard C. Hatfield and Joseph F. Brazel
University of Massachusetts at Amherst , University of Alabama and North Carolina State University - Poole College of Management - Department of Accounting
Date Posted: April 27, 2005
Last Revised: June 01, 2009
Working Paper Series
392 downloads

The Effect of Audit Quality on Earnings Management
 Connie L. Becker , Mark L. DeFond , James J. Jiambalvo and K.R. Subramanyam
affiliation not provided to SSRN , University of Southern California - Leventhal School of Accounting , University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: August 06, 1998
Working Paper Series

The Effect of Audit Quality on Earnings Management
Contemporary Accounting Research, Vol 15, No 1, Spring 1998
 Connie L. Becker , Mark L. DeFond , James J. Jiambalvo and K.R. Subramanyam
affiliation not provided to SSRN , University of Southern California - Leventhal School of Accounting , University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: December 04, 1997
Accepted Paper Series

Incl. Electronic Paper The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation
 Allen T. Craswell , Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School , University of Missouri at Columbia and University of New South Wales (UNSW) - School of Accounting
Date Posted: February 14, 1997
Working Paper Series
969 downloads


 

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