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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M4
5,295,369 Total downloads
Showing Papers 3,001 - 3,050 of 13,026
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The Behavior of Overhead Costs: Evidence from Hospital Service Departments
Naomi S. Soderstrom and Eric W. Noreen
University of Colorado at Boulder and University of Washington
Date Posted: August 07, 1995
Working Paper Series

Incl. Electronic Paper The BC and AC Economics of the Firm - A First Essay
University of Pisa Science and Economics Discussion Paper No. 04
 Paolo Mariti
University of Pisa - Department of Economics
Date Posted: December 15, 2003
Working Paper Series
237 downloads

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components
European Accounting Review, Forthcoming
 Audrey Hsu , John O'Hanlon and Ken V. Peasnell
National Taiwan University , Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: May 14, 2013
Accepted Paper Series

Incl. Electronic Paper The Banking System, Integrated Part of the Sustainable Development
47th Congress of European Regional Science Association, ERSA, 2007
 Stefanescu Aurelia , Ileana Nisulescu , Mariana Vuta , Monica Dudian , Duca Ioana , Carmen Trica , Rodica Gherghina , Curpan Alina and Mihaela Hrisanta Dobre
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , Bucharest University of Economics , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 21, 2009
Working Paper Series
167 downloads

The Bank of the State and the State of the Bank: Annual Accounts of the Banco de Espana 1872-1894
European Accounting Review, Vol. 11, No. 2, July 2002
 Marcia Annisette and Marta Macias
Universidad Carlos III de Madrid and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: September 19, 2002
Accepted Paper Series

The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment
Accounting Review, Vol. 79, No. 4, pp. 1075-1094, October 2004
 Theresa Libby , Alan Webb and Steven Salterio
University of Waterloo - School of Accounting and Finance , University of Waterloo - School of Accounting and Finance and Queen's University - School of Business
Date Posted: April 15, 2005
Accepted Paper Series

Incl. Electronic Paper The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment
 Theresa Libby , Steven Salterio and Alan Webb
University of Waterloo - School of Accounting and Finance , Queen's University - School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: July 21, 2002
Working Paper Series
2155 downloads

Incl. Electronic Paper The Balanced Scorecard: Judgmental Effects of Information Organization and Diversity
 Marlys Gascho Lipe and Steven Salterio
University of Oklahoma - Michael F. Price College of Business and Queen's University - School of Business
Date Posted: February 13, 1999
Working Paper Series
2624 downloads

Incl. Electronic Paper The Balanced Scorecard, Alphabet of the Modern Management: From Concept to Implement
 Akbar Javadian Kootanaee , Hamidreza Javadian Kootanaee , Hosein Hoseinian and Hamid Foladi Talari
University of Mysore - Department of Commerce , University of Tehran , Independent and Islamic Azad University
Date Posted: April 18, 2013
Working Paper Series
46 downloads

Incl. Electronic Paper The Balanced Scorecard of Thailand Listed Companies and Performance Implications
Presented to the 4th Conference on Performance Measurement and Management Control: Measuring and Rewarding Performance, 26-28 September 2007, Nice, France.
 Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 18, 2009
Working Paper Series
231 downloads

Incl. Electronic Paper The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Implementation Involvement and a Causal-Chain Focus
 William B. Tayler
Brigham Young University
Date Posted: July 09, 2007
Last Revised: July 16, 2009
Working Paper Series
1593 downloads

Incl. Electronic Paper The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
 Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: September 10, 2007
Working Paper Series
1380 downloads

Incl. Electronic Paper The Balance Sheet: The Reflection of the Faithful Image of the Company
 Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
138 downloads

The Balance Sheet as an Earnings Management Constraint
The Accounting Review, Forthcoming
 Jan Barton and Paul J. Simko
Emory University and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2002
Accepted Paper Series

Incl. Electronic Paper The Balance Sheet as an Earnings Management Constraint
 Jan Barton and Paul J. Simko
Emory University and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2002
Working Paper Series
1721 downloads

The Balance on the Balanced Scorecard: A Critical Analysis of Some of Its Assumptions
Management Accounting Research, Vol 11, No 1, March 2000
 Hanne Norreklit
University of Aarhus - Department of International Business
Date Posted: March 16, 2000
Accepted Paper Series

Incl. Electronic Paper The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies
Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore
 Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
77 downloads

Incl. Electronic Paper The Auditor-Client Management Relationship in Financial Reporting Negotiation: Focusing on the Dyad
 Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: June 10, 2005
Working Paper Series
426 downloads

Incl. Electronic Paper The Auditor's Slippery Slope: The Ill Effects of Reputation
McCombs Research Paper Series No. ACC-04-08
 Carlos Corona and Ramandeep S. Randhawa
Carnegie Mellon University and University of Southern California
Date Posted: December 04, 2008
Last Revised: August 19, 2010
Working Paper Series
229 downloads

Incl. Electronic Paper The Auditor's Negotiation Strategy Selection: Nature of the Auditor-Client Management Relationship and Flexibility of Initial Accounting Position
 Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: October 03, 2006
Working Paper Series
488 downloads

Incl. Electronic Paper The Auditor's Internal Control Opinions: An Experimental Investigation of Relevance
 Thomas J. Lopez , Scott D. Vandervelde and Yi-Jing Wu
University of Alabama - Culverhouse School of Accountancy , University of South Carolina - Moore School of Business and University of South Carolina
Date Posted: June 02, 2006
Working Paper Series
821 downloads

The Auditor Disaffiliation Program in China and Auditor Independence
Auditing: A Journal of Practice & Theory, Forthcoming
 Ferdinand A. Gul , Heibatollah Sami and Haiyan Zhou
Monash University Sunway Campus , Lehigh University and University of Texas - Pan American
Date Posted: July 22, 2008
Accepted Paper Series

The Audit Risk Model, Business Risk, and Audit Planning Decisions
The Accounting Review, Vol 74, No 3, July 1999
 Richard W. Houston , Michael F. Peters and Jamie H. Pratt
University of Alabama , University of Maryland and Indiana University Bloomington - Department of Accounting
Date Posted: May 04, 1999
Accepted Paper Series

The Audit Review Process and Sensitivity to Information Source Objectivity
Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
 Jane L. Reimers and M.G. Fennema
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Date Posted: June 17, 1999
Accepted Paper Series

The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations
Auditing: A Journal of Practice & Theory, September 2001
 David Senkow , Morina Rennie , Richard Rennie and Jonathan Wong
University of Regina , University of Regina , University of Regina and Chartered Accountant
Date Posted: November 13, 2001
Accepted Paper Series

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions
European Accounting Review, Forthcoming
 Ann Vanstraelen , Caren Schelleman , Roger Meuwissen and Isabell Hofmann
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) , Maastricht Accounting and Auditing Research and Education Center (MARC) and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: April 14, 2012
Accepted Paper Series

Incl. Electronic Paper The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Auditing: A Journal of Practice & Theory, Forthcoming
 Brian Bratten , Lisa Milici Gaynor , Linda S. McDaniel , Norma R. Montague and Gregory E. Sierra
University of Kentucky - Von Allmen School of Accountancy , University of South Florida - School of Accountancy , University of Kentucky - Von Allmen School of Accountancy , Wake Forest University - Schools of Business and Southern Illinois University Edwardsville
Date Posted: March 24, 2012
Last Revised: September 29, 2012
Accepted Paper Series
528 downloads

Incl. Electronic Paper The Audit Industry: World's Weakest Oligopoly?
 Bernard Ascher
American Antitrust Institute (AAI)
Date Posted: February 04, 2009
Working Paper Series
672 downloads

Incl. Electronic Paper The Audit Firm Rotation Rule: A Review of the Literature
SDA Bocconi Research Paper
 Mara Cameran , Emilia Merlotti and Dino Di Vincenzo
Bocconi University - Department of Accounting , Bocconi University and SDA Bocconi
Date Posted: October 24, 2005
Last Revised: December 23, 2011
Working Paper Series
1939 downloads

Incl. Electronic Paper The Audit Committee: Management Watchdog or Personal Friend of the CEO?
 Liesbeth Bruynseels and Eddy Cardinaels
KU Leuven - Faculty of Business and Administration and Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: March 02, 2012
Working Paper Series
287 downloads

The Asymptotic Optimality of Residual Income Maximization
REVIEW OF ACCOUNTING STUDIES, Vol. 2 No. 3, 1998
 Regina M. Anctil , James S. Jordan and Arijit Mukherji
University of Minnesota - Twin Cities - Carlson School of Management , University of Minnesota - College of Agricultural, Food and Environmental Sciences - Department of Applied Economics and Deceased
Date Posted: May 15, 1998
Accepted Paper Series

Incl. Electronic Paper The Asymmetric Market Valuation of Nonrecurring Items and Accounting Conservatism
 Richard Zhe Wang and Madeline Kay Trimble
Eastern Illinois University and University of Mannheim
Date Posted: May 15, 2011
Last Revised: July 19, 2011
Working Paper Series
237 downloads

Incl. Electronic Paper The Asymmetric Information Content of Going-Concern Opinion Opinions - Evidence from Bankrupt Firms With and Without Prior Distress Indicators
 Christine E.L. Tan
City University of New York - Baruch College
Date Posted: June 08, 2002
Working Paper Series
1050 downloads

The Association of Pre-Audit Engagement Risk with Discretionary Accruals
 David Manry , Theodore J. Mock and Jerry L. Turner
University of New Orleans - College of Business Administration - Department of Accounting , University of Southern California and TCU
Date Posted: April 29, 2004
Working Paper Series

Incl. Electronic Paper The Association of Future Profitability, Operating Cash Flows, and Market Assessments with Offshoring Arrangements of Technology Jobs
Journal of Information Systems, Vol. 23, No. 2, Fall 2009
 Kimberly Dunn , Mark J. Kohlbeck and Matthew J. Magilke
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and Claremont McKenna College
Date Posted: June 05, 2007
Last Revised: November 12, 2009
Accepted Paper Series
184 downloads

The Association of Accounting Disclosures with the Net Commodity Price Risk Exposure of Oil and Gas Producers
 Shivaram Rajgopal
Emory University - Goizueta Business School
Date Posted: October 21, 1998
Working Paper Series

Incl. Electronic Paper The Association Between Various Earnings and Cash Flow Measures of Firm Performance and Stock Returns: Some Australian Evidence
 Jodi Watson and Peter Alfred Wells
University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: October 04, 2005
Working Paper Series
913 downloads

Incl. Electronic Paper The Association between the Uncertainty of Future Economic Benefits and Current R&D and Capital Expenditures: Industry and Intertemporal Analyses
Cass Business School Research Paper
 Eli Amir , Yanling Guan and Gilad Livne
London Business School , London Business School and City University London - Sir John Cass Business School
Date Posted: July 14, 2005
Working Paper Series
184 downloads

Incl. Electronic Paper The Association Between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts
Contemporary Accounting Research, Vol. 22, No. 4, December 2005
 Ran Barniv , Wayne B. Thomas and Mark Myring
Kent State University - Department of Accounting , University of Oklahoma, Michael F. Price College of Business and Kent State University - College of Business Administration
Date Posted: October 13, 2005
Accepted Paper Series
418 downloads

Incl. Electronic Paper The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports
 Gary F. Peters and Andrea M. Romi
University of Arkansas at Fayetteville and Texas Tech University
Date Posted: January 09, 2013
Working Paper Series
106 downloads

Incl. Electronic Paper The Association Between Stock/Compensation Mix and Earnings Usefulness
 Bruce K. Behn , Albert L. Nagy and Richard A. Riley Jr.
University of Tennessee, Knoxville - College of Business Administration , John Carroll University and West Virginia University - Department of Accounting and Management Information Systems
Date Posted: February 26, 2002
Working Paper Series
650 downloads

The Association Between Stock-Price Interest Rate Sensitivity and Disclosures About Derivative Instruments
ACCOUNTING REVIEW, Vol 72, No 1, January 1997
 Catherine M. Schrand
University of Pennsylvania - Accounting Department
Date Posted: September 11, 1996
Accepted Paper Series

Incl. Electronic Paper The Association Between Stock Splits and Post-Earnings Announcement Drift
 Anthony J. Amoruso , Jennifer J. Gaver and Kenneth M. Gaver
Virginia Polytechnic Institute and State Universit , University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Georgia - J.M. Tull School of Accounting
Date Posted: January 11, 1999
Working Paper Series
772 downloads

The Association between SFAS No. 119 Derivatives Disclosures and the Foreign Exchange Risk Exposure of Manufacturing Firms
Journal of Accounting Research, Vol. 38, No. 2, Autumn 2000
 M.H. Franco Wong
INSEAD
Date Posted: January 08, 2001
Accepted Paper Series

The Association between Partnership Financial Integration and Risky Audit Client Portfolios
Auditing: A Journal of Practice & Theory, Vol. 26, No. 2, 2007
 Travis Hui Qiu , David Hay and Rachel F. Baskerville
Ernst & Young China , University of Auckland - Department of Accounting and Finance and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: August 12, 2008
Last Revised: November 11, 2009
Accepted Paper Series

Incl. Electronic Paper The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience*
 W. Brooke Elliott , Frank D. Hodge and Kevin E. Jackson
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 02, 2005
Working Paper Series
193 downloads

The Association Between Non-Professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience
Contemporary Accounting Research, Forthcoming
 W. Brooke Elliott , Frank D. Hodge and Kevin E. Jackson
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 11, 2007
Accepted Paper Series

The Association Between Non-Audit Services and the Propensity of Going Concern Qualifications: Implications for Audit Independence
Asia-Pacific Journal of Accounting & Economics, pp. 143-155, December 2001
 Divesh Sharma
Florida International University
Date Posted: April 01, 2002
Accepted Paper Series

Incl. Electronic Paper The Association Between Non-Audit Service Purchases and Managers' Compensation Structure
City University of Hong Kong
 Charles J.P. Chen , Gopal V. Krishnan and Xijia Su
City University of Hong Kong (CityUHK) - Department of Accountancy , American University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 13, 2002
Working Paper Series
420 downloads

The Association Between National Cultural Values and Consolidation Accounting Disclosures: An Empirical Study
 Ian A. Eddie
University of New England
Date Posted: March 17, 1997
Working Paper Series


 

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