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Full Text Papers: 393,459
Authors: 226,593
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Last 12 months: 11,179,664
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SSRN eLibrary Search Results
JEL Code: M4
5,287,942 Total downloads
Showing Papers 2,901 - 2,950 of 13,018
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The Contextual Impact of Nonprofit Board Composition and Structure on Organizational Performance: Agency and Resource Dependence Perspectives
International Journal of Voluntary and Nonprofit Organizations, Forthcoming
Jeffrey L. Callen , April Klein and Daniel Tinkelman
University of Toronto - Rotman School of Management , New York University (NYU) - Department of Accounting, Taxation & Business Law and Pace University
Date Posted: September 26, 2009
Accepted Paper Series

Incl. Electronic Paper The Context of the Possible IFRS for SMEs Implementation in Romania: An Exploratory Study
Accounting and Management Information Systems, Vol. 9, No. 1, pp. 45-71, 2010
Catalin Nicolae Albu , Nadia Albu and Szilveszter Fekete
Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and Babes-Bolyai University
Date Posted: February 27, 2011
Accepted Paper Series
337 downloads

Incl. Electronic Paper The Content of Reports on Italian Stocks: Do Evaluation Methods Matter?
Giorgio Bertinetti , Elisa Cavezzali and Ugo Rigoni
Ca Foscari University of Venice - Department of Management , Ca Foscari University of Venice - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: August 23, 2006
Working Paper Series
203 downloads

Incl. Electronic Paper The Contagion Effects of Accounting Restatements
AAA 2005 FARS Meeting Paper
Cristi A. Gleason , Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Date Posted: September 15, 2004
Working Paper Series
1462 downloads

The Contagion Effects of Accounting Restatements
Accounting Review, Forthcoming
Cristi A. Gleason , Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Date Posted: August 19, 2007
Accepted Paper Series

Incl. Electronic Paper The Contagion Effect of Low-Quality Audits
Jere R. Francis and Paul N. Michas
University of Missouri at Columbia and University of Arizona - Eller College of Management
Date Posted: June 20, 2012
Last Revised: October 04, 2012
Working Paper Series
174 downloads

The Contagion Effect of Low-Quality Audits
Accounting Review, Forthcoming
Jere R. Francis and Paul N. Michas
University of Missouri at Columbia and University of Arizona - Eller College of Management
Date Posted: October 05, 2012
Accepted Paper Series

Incl. Electronic Paper The Construction of Auditability: MBA Rankings and Assurance in Practice
Clinton Free , Steven Salterio and Teri Shearer
Queen's University - School of Business , Queen's University - School of Business and Queen's School of Business
Date Posted: May 20, 2007
Working Paper Series
165 downloads

Incl. Electronic Paper The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
Hervé Stolowy , Martin Messner , Thomas Jeanjean and C. Richard Baker
HEC Paris (Groupe HEC) - Accounting and Management Control Department , University of Innsbruck , ESSEC Business School and Adelphi University - School of Business
Date Posted: April 07, 2013
Last Revised: April 15, 2013
Accepted Paper Series
54 downloads

Incl. Electronic Paper The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach
University of Minnesota Working Paper
Pervin K. Shroff , Ramgopal Venkataraman and Suning Zhang
University of Minnesota - Twin Cities - Carlson School of Management , Southern Methodist University and George Mason University
Date Posted: July 08, 2004
Working Paper Series
1082 downloads

The Conservatism Principle and the Asymmetric Timeliness of Earnings
Sudipta Basu
Temple University - Fox School of Business and Management
Date Posted: July 08, 1998
Working Paper Series

Incl. Electronic Paper The Consequences to Managers for Financial Misrepresentation
Journal of Financial Economics, 88, May 2008, 193-215.
Jonathan M. Karpoff , D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business , University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: September 11, 2007
Last Revised: September 18, 2012
Accepted Paper Series
1047 downloads

The Consequences of the FASB's 1998 Proposal on Accounting for Stock Option Repricing
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 51-72, April 2003
Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia (UVA) - Darden School of Business
Date Posted: December 02, 2002
Accepted Paper Series

The Consequences of Protecting Audit Partners’ Personal Assets from the Threat of Liability
Journal of Accounting & Economics (JAE), Forthcoming
Clive S. Lennox and Bing Li
Nanyang Technological University and City University of Hong Kong (CityUHK)
Date Posted: May 31, 2012
Accepted Paper Series

Incl. Electronic Paper The Consequences of Mandatory Corporate Sustainability Reporting
Harvard Business School Research Working Paper No. 11-100
Ioannis Ioannou and George Serafeim
London Business School and Harvard University - Harvard Business School
Date Posted: April 03, 2011
Last Revised: October 27, 2012
Working Paper Series
2256 downloads

Incl. Electronic Paper The Consequences of M&A Due Diligence for Post-Acquisition Performance and Financial Reporting
Daniel Wangerin
Michigan State University
Date Posted: July 29, 2012
Last Revised: July 31, 2012
Working Paper Series
165 downloads

The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports
MIS Quarterly, Forthcoming
Chan Li , Gary F. Peters , Vernon J. Richardson and Marcia Watson
University of Pittsburgh , University of Arkansas at Fayetteville , University of Arkansas at Fayetteville and affiliation not provided to SSRN
Date Posted: April 05, 2011
Accepted Paper Series

Incl. Electronic Paper The Consequences of Aggressive Financial Reporting: The Case of External Financing*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Xia Chen , Qiang Cheng and Alvis K. Lo
Singapore Management University , Singapore Management University and Boston College
Date Posted: September 03, 2009
Working Paper Series
219 downloads

Incl. Electronic Paper The Consensus-Beating Game
EFA 2003 Annual Conference Paper No. 399
Tong Yao and Mark H. Liu
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Gatton College of Business and Economics
Date Posted: April 21, 2003
Last Revised: June 10, 2011
Working Paper Series
381 downloads

Incl. Electronic Paper The Conceptual Framework Underlying the Preparation of the Statement of Cash Flow
Darden Case No. UVA-C-2250
Luann J. Lynch and Paul J. Simko
University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
364 downloads

Incl. Fee Electronic Paper The Conceptual Framework as a Coherent System for the Development of Accounting Standards
Abacus, Vol. 39, pp. 310-324, October 2003
Brian Booth
University of New South Wales (UNSW) - School of Accounting
Date Posted: March 03, 2004
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Concept of the Integrated Accounting, Operational Financial Control and Tax Collection
Arslan Aliev
Maxicon s.r.o.
Date Posted: April 03, 2010
Working Paper Series
331 downloads

Incl. Electronic Paper The Concept of Segmental Financial Reporting
Atim E. Esang , Agba D. O. Otonkue and Bernard Enya Edu
Cross River University of Technology , Cross River University of Technology and Cross River University of Technology
Date Posted: August 15, 2009
Last Revised: September 29, 2009
Working Paper Series
236 downloads

The Concentration of Local Markets: A Study of Accounting, Advertising and Law
ACCOUNTING HORIZONS, Vol 10, No 2, June 1996
Mark Penno and Beverly R. Walther
University of Iowa - Henry B. Tippie College of Business and Northwestern University - Department of Accounting Information & Management
Date Posted: May 10, 1998
Accepted Paper Series

The Computer Classroom and Student Achievement: The Cost Management Course
Edward Blocher
University of North Carolina at Chapel Hill
Date Posted: February 23, 1999
Working Paper Series

Incl. Electronic Paper The Comprehensive Income Issue in Europe
Igor Goncharov and Allan Hodgson
WHU - Otto Beisheim School of Management and University of Queensland - Faculty of Business, Economics and Law
Date Posted: December 10, 2008
Last Revised: August 31, 2009
Working Paper Series
696 downloads

Incl. Electronic Paper The Compositionality of Accounting Information Back to Basics
K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Date Posted: November 29, 2009
Last Revised: March 13, 2012
Working Paper Series
200 downloads

Incl. Electronic Paper The Composition of Institutional Ownership and the Structure of CEO Compensation
Jae Yong Shin
Seoul National University - College of Business Administration
Date Posted: January 04, 2005
Working Paper Series
607 downloads

The Complexity of Management Accounting Change: Bifurcation and Oscillation in Schizophrenic Inter-Organisational Systems
Management Accounting Research, Forthcoming
Sof Thrane
Copenhagen Business School
Date Posted: March 29, 2007
Accepted Paper Series

Incl. Electronic Paper The Complementary/Substitution Effects of the Code of Best Corporate Practices in Mexico with Firm Specific Characteristics on the Improvements in the Quality of Earnings
Susan M. Machuga and Karen Teitel
University of Hartford and College of the Holy Cross
Date Posted: October 02, 2008
Last Revised: November 19, 2008
Working Paper Series
109 downloads

Incl. Electronic Paper The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis
Ray Ball , Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago , Washington University in Saint Louis - John M. Olin Business School and London Business School
Date Posted: October 17, 2009
Working Paper Series
571 downloads

The Complementary Relationship Between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication
Journal of Contemporary Accounting and Economics, Forthcoming
Jeffrey L. Callen , Ilanit Gavious and Dan Segal
University of Toronto - Rotman School of Management , Ben-Gurion University of the Negev and Interdisciplinary Center (IDC) Herzliyah
Date Posted: August 06, 2010
Accepted Paper Series

Incl. Electronic Paper The Competitive Environment in the Audit Market and the Clarity of Accounting Standards
Murugappa (Murgie) Krishnan and Lynda Thoman
Yeshiva University and Purdue University
Date Posted: September 05, 1997
Working Paper Series
679 downloads

The Competitive Advantage of Audit Support Systems: The Relationship between Extent of Structure and Audit Pricing
Journal of Information Systems, Vol. 26, No. 1, 2012
Elizabeth Carson and Carlin Dowling
University of New South Wales and University of Melbourne - Department of Accounting
Date Posted: September 27, 2012
Accepted Paper Series

Incl. Electronic Paper The Compensation of University Presidents: A Principal-Agent Theory and Empirical Evidence
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Rajiv D. Banker , Jose M. Plehn-Dujowich and Chunwei Xian
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Northeastern Illinois University
Date Posted: August 07, 2009
Working Paper Series
148 downloads

Incl. Electronic Paper The Comparability of Accounting Rates of Return Under Historical Cost Accounting
Asher Curtis and Melissa Fay Lewis
University of Washington and University of Utah
Date Posted: August 20, 2010
Last Revised: September 26, 2011
Working Paper Series
305 downloads

Incl. Electronic Paper The Coming Accounting Revolution: Offshore Outsourcing of Tax Return Preparation
Jesse C. Robertson , Dan N. Stone , Liza R. Niederwanger , Matthew B. Grocki , Erica Martin and Ed Smith
University of North Texas , University of Kentucky - Von Allmen School of Accountancy , Deloitte & Touche, LLP , University of Kentucky - Von Allmen School of Accountancy , Crowe Chizek and Company LLC and University of Kentucky - Von Allmen School of Accountancy
Date Posted: September 13, 2004
Working Paper Series
1227 downloads

The Combined Effect of Wages and Firm Profit on Employee Effort
Accounting Review, January 2005
R. Lynn Hannan
Georgia State University - J. Mack Robinson College of Business
Date Posted: July 19, 2004
Accepted Paper Series

Incl. Electronic Paper The Collapse of the Railway Mania, the Development of Capital Markets, and Robert Lucas Nash, a Forgotten Pioneer of Accounting and Financial Analysis
Andrew Odlyzko
University of Minnesota - Twin Cities - School of Mathematics and Digital Technology Center
Date Posted: June 16, 2010
Last Revised: February 27, 2012
Working Paper Series
355 downloads

The Coherence and Consistency of Investors' Probability Judgments
Management Science, Vol. 53, No. 11, pp. 1731-1744, November 2007
David V. Budescu and Ning Du
Fordham University - Fordham College at Rose Hill and DePaul University - School of Accountancy and MIS
Date Posted: February 22, 2007
Last Revised: December 16, 2007
Accepted Paper Series

The Clinical Allocation of Joint Blood Product Costs: A Research Note
Management Accounting Research, Vol. 14, No. 2, June 2003
Paul M. Trenchard and Robert Dixon
Durham Business School and Durham Business School
Date Posted: July 16, 2003
Accepted Paper Series

Incl. Electronic Paper The Classification of Dutch Controller Graduates by Activities: Images of a Profession
Bernard Verstegen , Ivo De Loo , Paul G.M. Mol , Koos Slagter and Hendrik Geerkens
Open University of the Netherlands , Nyenrode Business University , Johnson Controls , Rijksuniversiteit Groningen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: March 09, 2005
Working Paper Series
272 downloads

The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements
Contemporary Accounting Research, Vol. 21, No. 1, Spring 2004
Zoe-Vonna Palmrose and Susan Scholz
University of Southern California and University of Kansas - Accounting and Information Systems Area
Date Posted: November 19, 2003
Accepted Paper Series

Incl. Electronic Paper The Choice of Standards for a Reporting Language
Michal Walicki , Uwe Wolter and Jack Douglas Stecher
University of Bergen , University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: December 18, 2005
Working Paper Series
119 downloads

Incl. Electronic Paper The Choice of Standards for a Reporting Language
Proceedings of the 9th Asian Logic Conference, May 3, 2006
Michal Walicki , Uwe Wolter and Jack Douglas Stecher
University of Bergen , University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: May 16, 2006
Accepted Paper Series
96 downloads

The Choice of Interactive Control Systems under Different Innovation Management Modes
European Accounting Review, May 2009
Josep Bisbe and Ricardo Malagueño
ESADE Business School and University of Essex
Date Posted: January 14, 2009
Last Revised: June 24, 2011
Accepted Paper Series

Incl. Fee Electronic Paper The Choice of Discount Rate for External Reporting Purposes: Considerations for Standard Setting
Accounting Forum, Vol. 27, pp. 28-59, 2003
Leonard Eckel , Steve Fortin and Kathryn Fisher
University of Waterloo - School of Accounting and Finance , McGill University - Desautels Faculty of Management and Independent Economic & Environmental Consultant
Date Posted: April 23, 2003
Accepted Paper Series
29 downloads

Incl. Electronic Paper The Choice of Different Types of Subjectivity in CEO Annual Bonus Contracts
Accounting Review, Vol. 86, No. 6, 2011
Felix Hoppe and Frank Moers
Maastricht University - School of Business and Economics and Maastricht University School of Business and Economics
Date Posted: June 19, 2011
Accepted Paper Series
326 downloads

Incl. Electronic Paper The Choice Between Private and Public Capital Markets: The Importance of Disclosure Standards and Auditor Discipline to Countries Divesting State-Owned Enterprises
Paris December 2007 Finance International Meeting AFFI-EUROFIDAI Paper
Jeffrey Pittman and Omrane Guedhami
Memorial University of Newfoundland (MUN) - Faculty of Business Administration and University of South Carolina - Moore School of Business
Date Posted: March 21, 2007
Working Paper Series
161 downloads

Incl. Electronic Paper The Choice between Audit and Consulting Services in the Post-SOX Environment
Ronen Gal-Or
Northeastern University - Accounting Area
Date Posted: May 03, 2013
Working Paper Series
17 downloads


 

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