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Full Text Papers: 393,865
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SSRN eLibrary Search Results
JEL Code: M4
5,294,616 Total downloads
Showing Papers 3,021 - 3,070 of 13,026
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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

The Association Between Management Earnings Forecast Errors and Accruals
Accounting Review, Forthcoming
 Guojin Gong , Laura Yue Li and Hong Xie
Penn State University - Smeal College of Business , University of Illinois at Urbana-Champaign and University of Kentucky - Von Allmen School of Accountancy
Date Posted: October 22, 2008
Accepted Paper Series

Incl. Electronic Paper The Association Between Management Earnings Forecast Errors and Accruals
 Guojin Gong , Laura Yue Li and Hong Xie
Penn State University - Smeal College of Business , University of Illinois at Urbana-Champaign and University of Kentucky - Von Allmen School of Accountancy
Date Posted: October 13, 2008
Working Paper Series
499 downloads

The Association Between LIFO Reserve and Equity Risk: An Empirical Assessment
Journal of Accounting Auditing and Finance, Forthcoming
 Uday Chandra , Bradley M. Childs and Byung T. Ro
SUNY University at Albany , Belmont University - Massey School of Business and Purdue University - Krannert School of Management
Date Posted: November 01, 2001
Accepted Paper Series

Incl. Electronic Paper The Association Between LIFO Reserve and Equity Risk: An Empirical Assessment

 Uday Chandra , Bradley M. Childs and Byung T. Ro
SUNY University at Albany , Belmont University - Massey School of Business and Purdue University - Krannert School of Management
Date Posted: October 24, 2001
Working Paper Series
334 downloads

Incl. Electronic Paper The Association Between Institutional Ownership and Audit Properties
 Sam Han , Tony Kang and Lynn L. Rees
Korea University Business School , Oklahoma State University - School of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 27, 2009
Working Paper Series
435 downloads

Incl. Electronic Paper The Association between Industry, Regional City Specialization and the Audit Fee Premium/Discount: Evidence from Hong Kong SAR, China
 Jasmine Kwong and David Hay
University of Hong Kong and University of Auckland - Department of Accounting and Finance
Date Posted: July 06, 2012
Working Paper Series
45 downloads

Incl. Electronic Paper The Association between Idiosyncratic Risk and Private Information Acquisition
(CAAA) 2008 Annual Conference Paper
 Ahmed Rashad Abdel-khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 15, 2008
Last Revised: May 24, 2009
Working Paper Series
99 downloads

The Association between Firms' Values and Accounting Numbers after Adoption of Fresh Start Reporting
Journal of Accounting, Auditing, & Finance, Vol 14, No 3 (New Series) Summer 1999
 Reuven Lehavy
University of Michigan - Stephen M. Ross School of Business
Date Posted: November 15, 1999
Accepted Paper Series

Incl. Electronic Paper The Association Between Financial Reporting Risk and Audit Fees Before and After the Historic Events Surrounding SOX
Auditing: A Journal of Practice & Theory, Forthcoming
 Shannon L. Charles , Steven M. Glover and Nathan Y. Sharp
Brigham Young University , Brigham Young University and Texas A&M University (TAMU) - Department of Accounting
Date Posted: September 30, 2008
Last Revised: November 01, 2009
Accepted Paper Series
522 downloads

The Association Between Financial Information System Development and Implementation Costs and Firm Value: Further Evidence of Payoff from IT Investments
 Gopal V. Krishnan and Kam Wah Lai
American University and Hong Kong Polytechnic University
Date Posted: December 13, 2001
Working Paper Series

The Association between Family Firms and Conference Calls: Agency Problems and Firm Reputation
 Shu-Hui Sue
Shin Chien University Kaohsiung Campus- Department of Accounting Information
Date Posted: April 16, 2009
Working Paper Series

Incl. Electronic Paper The Association Between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry
 Jennifer J. Gaver and Jeffrey S. Paterson
University of Georgia - J. M. Tull School of Accounting, Terry College of Business and Florida State University
Date Posted: January 19, 1999
Working Paper Series
473 downloads

Incl. Electronic Paper The Association Between Earnings Sensitivity Measures and Market Determined Risk Exposures: The Case of Oil Price Risk for Petroleum Refiners
 Shivaram Rajgopal and Mohan Venkatachalam
Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: January 22, 1999
Working Paper Series
496 downloads

Incl. Electronic Paper The Association Between Earnings and Returns and Macroeconomic Performance: Evidence from Australia, the U.S., and China
Australian Accounting Review, March 2011
 Greg Clinch and Zi Wei
University of Melbourne - Department of Accounting and Central University of Finance and Economics - School of Accountancy
Date Posted: December 16, 2010
Last Revised: September 22, 2011
Accepted Paper Series
74 downloads

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments
Accounting Review, Forthcoming
 Rick Laux
The Pennsylvania State University
Date Posted: June 08, 2011
Last Revised: April 21, 2013
Accepted Paper Series

Incl. Electronic Paper The Association between Corporate Governance and Earnings Surprises Games
Finance and Corporate Governance Conference 2010 Paper
 Jianxin (Donny) Zhao
University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: January 10, 2010
Last Revised: January 29, 2012
Working Paper Series
89 downloads

Incl. Electronic Paper The Association Between Classificatory and Inter-Temporal Smoothing: Evidence from the UK’s FRS 3
International Journal of Accounting, Vol. 45, Np. 2, 2010
 Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: October 14, 2007
Last Revised: October 13, 2010
Accepted Paper Series
272 downloads

Incl. Electronic Paper The Association between Changes in Interest Rates, Earnings, and Equity Values
 Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia University - Department of Accounting
Date Posted: July 14, 2003
Working Paper Series
1106 downloads

Incl. Electronic Paper The Association between Book-Tax Conformity and Earnings Management
 Bradley S. Blaylock , Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Date Posted: January 11, 2012
Last Revised: June 28, 2012
Working Paper Series
319 downloads

The Association Between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings
Journal of Accounting, Auditing & Finance, Forthcoming
 Gopal V. Krishnan
American University
Date Posted: May 20, 2004
Accepted Paper Series


 

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