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SSRN eLibrary Search Results
JEL Code: M4
5,292,672 Total downloads
Showing Papers 3,361 - 3,410 of 13,021
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Transferring Risk Preferences from Taxes to Investments
Contemporary Accounting Research, Summer 2011
Diana Falsetta and Brad Tuttle
University of Miami - Department of Accounting and University of South Carolina - Department of Accounting
Date Posted: April 05, 2010
Last Revised: September 14, 2012
Accepted Paper Series

Effect of Auditor Concentration on Audit Pricing and Quality: International Evidence from Arthur Andersen’s Demise
 Bin Srinidhi , Mahmud Hossain and Chee Yeow Lim
University of Texas at Arlington - Department of Accounting , Nanyang Technological University (NTU) - Division of Accounting and Singapore Management University - School of Accountancy
Date Posted: April 04, 2010
Working Paper Series

Female Auditors in Belgium: Striking Figures and Facts
Accountancy & Bedrijfskunde, Vol. 30, No. 4, pp. 15-28
 Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: April 04, 2010
Accepted Paper Series

Incl. Electronic Paper The Strategic Cost Management in the Organizations of the Third Sector: A Case Study in the State of Paraíba (A Gestão Estratégica De Custos Nas Organizações Do Terceiro Setor: Um Estudo De Caso No Estado Da Paraíba)
Journal of Accounting View and Review (Revista Contabilidade Vista & Revista), Forthcoming
 Carlos Pedrosa Neto , Aneide Oliveira Araujo Sr. and Orleans Silva Martins
Federal University of Paraiba (UFPB) , Universidade Federal do Rio Grande do Norte and Federal University of Paraiba (UFPB)
Date Posted: April 04, 2010
Working Paper Series
184 downloads

Performance Measurement and Value Generation
Zeitschrift fuer Planung & Unternehmenssteuerung, Vol. 18, pp. 133–159, 2007,
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Date Posted: April 03, 2010
Accepted Paper Series

Incl. Electronic Paper Sprouse’s What-You-May-Call-Its: Fundamental Insight or Monumental Mistake?
 Sudipta Basu and Gregory B. Waymire
Temple University - Fox School of Business and Management and Emory University - Department of Accounting
Date Posted: April 03, 2010
Working Paper Series
145 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

Value Reporting: Conceptual Framework and Practical Application in the German Dax100
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZFBF), Vol. 54, pp. 602-632, 2002,
 Franca Ruhwedel and Wolfgang Schultze
Ruhr Universität Bochum and University of Augsburg
Date Posted: April 03, 2010
Accepted Paper Series

ESO Accounting: Emerging Issues and Trends
THE ICFAI UNIVERSITY PRESS ON ACCOUNTING AND ITS APPLICATIONS, pp. 113-129, L. Venu, ed., ICFAI University Press, 2009
 Pankaj M. Madhani
ICFAI Business School (IBS)
Date Posted: April 02, 2010
Last Revised: November 11, 2011
Accepted Paper Series

Incl. Electronic Paper The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
 Christine Petrovits , Catherine Shakespeare and Aimee Shih
George Washington University - Department of Accountancy , University of Michigan - Stephen M. Ross School of Business and National University of Singapore (NUS)
Date Posted: April 02, 2010
Working Paper Series
544 downloads

Incl. Electronic Paper The Going Concern Opinion: A Time for a Referendum?
 Igor Pustylnick , Vicki Anderson and John H. Nugent
Swiss Management Center , affiliation not provided to SSRN and Texas Woman's University - School of Management
Date Posted: April 02, 2010
Working Paper Series
254 downloads

Incl. Electronic Paper Trade Credit, Future Earnings, and Stock Returns: A Self-Dealing Perspective
China Journal of Accounting Research, Vol. 2, No. 2, pp. 59-80, 2009
Jigao Zhu and Guohua Jiang
Peking University and Peking University - Guanghua School of Management
Date Posted: April 02, 2010
Accepted Paper Series
99 downloads

Incl. Electronic Paper Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses
International Journal of Economic Sciences and Applied Research, Vol. 2, No. 2, December 2009
 Eva Sopková
affiliation not provided to SSRN
Date Posted: April 01, 2010
Accepted Paper Series
113 downloads

Hurdle Rates, Taxes and the Irrelevance of Dividend Policy in Valuation
Zeitschrift fuer Betriebswirtschaft ZfB, Vol. 77, No. 11, pp. 1179-1216, 2007
 Wolfgang Schultze and Tami Dinh Thi
University of Augsburg and University of New South Wales (UNSW) - School of Accounting
Date Posted: April 01, 2010
Accepted Paper Series

Incl. Electronic Paper Quality of XBRL US GAAP Taxonomy: Empirical Evaluation Using SEC Filings
 Hongwei (Harry) Zhu and Harris Wu
Old Dominion University and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
374 downloads

Incl. Electronic Paper XBRL and Interoperability of Financial Statements in the U.S.
 Hongwei (Harry) Zhu and Harris Wu
Old Dominion University and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
387 downloads

Incl. Electronic Paper Ranking Performance Measures in Multi-Task Agencies
The Accounting Review, Forthcoming
 Peter O. Christensen , Florin Sabac and Jie (Joyce) Tian
Aarhus University - Department of Economics and Business , University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: March 31, 2010
Accepted Paper Series
146 downloads

Incl. Electronic Paper Hicksian Income in the Conceptual Framework
 Michael Bromwich , Richard H. Macve and Shyam Sunder
London School of Economics , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management
Date Posted: March 31, 2010
Working Paper Series
542 downloads

Incl. Electronic Paper Natural (Native) Born Citizen Defined: Before and After the Fourteenth Amendment
 Dan Goodman
affiliation not provided to SSRN
Date Posted: March 31, 2010
Working Paper Series
46 downloads

Incl. Electronic Paper Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector
 Khaled Kholmy and Jürgen Ernstberger
Ruhr Universität Bochum and University of Bochum
Date Posted: March 31, 2010
Working Paper Series
1024 downloads

Incl. Electronic Paper The Effect of Local Property Taxes and Administrative Costs on Student Achievement Scores: Evidence from New Jersey Public Schools
Economics of Education Review, doi:10.1016/j.econedurev.2013.01.005, Forthcoming
 Michael P. Schoderbek and Yaw M. Mensah
Rutgers, The State University of New Jersey - Rutgers University, New Brunswick/Piscataway and Rutgers Business School - Newark & New Brunswick
Date Posted: March 31, 2010
Last Revised: April 07, 2013
Accepted Paper Series
42 downloads

Incl. Electronic Paper Value, Size and Momentum Portfolios in Real Time: The Cross-Section of South African Stocks
 Ryan Bartens and Shakill Hassan
affiliation not provided to SSRN and University of Cape Town
Date Posted: March 31, 2010
Working Paper Series
75 downloads

Incl. Electronic Paper Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
 Christian Leuz
University of Chicago - Booth School of Business
Date Posted: March 30, 2010
Last Revised: May 31, 2010
Working Paper Series
1779 downloads

Incl. Electronic Paper Early Evidence on the Determinants of Unrecognized Tax Benefits
 Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Texas Christian University , Indiana University - Kelley School of Business , Ohio State University (OSU) - Fisher College of Business and University of Iowa - Henry B. Tippie College of Business
Date Posted: March 30, 2010
Working Paper Series
380 downloads

The Development of Earnings Quality in Germany and its Implication for Further Research
Corporate Ownership & Control, Vol. 7, No. 1, pp. 434-455, Fall 2009
 Bernhard Schwetzler and Marco O. Sperling
HHL Leipzig Graduate School of Management - Department of Finance and HHL - Leipzig Graduate School of Management
Date Posted: March 30, 2010
Accepted Paper Series

The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting
Journal of Applied Accounting Research, Vol. 11, No. 1, pp. 43-57, 2010
 Stephan T. Burghardt
Handelshochschule Leipzig (HHL)
Date Posted: March 30, 2010
Last Revised: June 04, 2010
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
162 downloads

Incl. Electronic Paper Is There a Crisis of Value Paradigm?
Finance, Financial Markets, Insurance, No. 17, 2009
 Tadeusz Dudycz and Brycz Bogumila
Wroclaw University of Technology and University of Economics, Wroclaw
Date Posted: March 28, 2010
Last Revised: March 28, 2013
Accepted Paper Series
1 downloads

Bondholder Wealth Effects of Fraudulent Reporting
 Raunaq S. Pungaliya
SKK Graduate School of Business
Date Posted: March 28, 2010
Last Revised: March 13, 2013
Working Paper Series

Are Polish Businesses Stepping Up Their Efficiency?
FINANSE, RYNKI FINANSOWE, UBEZPIECZENIA NR 14 2008
 Tadeusz Dudycz and Brycz Bogumila
Wroclaw University of Technology and University of Economics, Wroclaw
Date Posted: March 28, 2010
Last Revised: April 05, 2010
Accepted Paper Series

Incl. Electronic Paper Auditor’s Independence and Accountability in Nigeria Public Enterprises: A Case of the Nigerian Ports Authority
KASU Journal of Management Sciences,Vol. 1, No. 4, January 2008
 Kolawole Olugbenga Oladele
Nigerian Defence Academy, Kaduna
Date Posted: March 28, 2010
Accepted Paper Series
260 downloads

Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication Company
Management Accounting Research, Forthcoming
 Umesh Prasad Sharma , Stewart and Alan D. Lowe
University of Waikato , University of Waikato and University of Waikato
Date Posted: March 28, 2010
Working Paper Series

Incl. Electronic Paper Managerial Performance Evaluation, Internal Trade, and Organizational Design
 Michael Krapp , Wolfgang Schultze and Andreas Weiler
University of Augsburg , University of Augsburg and University of Augsburg
Date Posted: March 28, 2010
Working Paper Series
184 downloads

Incl. Electronic Paper On the Definitions of Income, Expenses and Profit in IFRS
Accounting in Europe, Forthcoming
 Richard Barker
University of Cambridge - Judge Business School
Date Posted: March 28, 2010
Accepted Paper Series
359 downloads

Incl. Electronic Paper The Economic Consequences of SFAS No. 158
 Abraham N. Fried
Seton Hall University
Date Posted: March 28, 2010
Working Paper Series
183 downloads

Incl. Electronic Paper The Operating-Financing Distinction in Financial Reporting
Accounting and Business Research, Forthcoming
 Richard Barker
University of Cambridge - Judge Business School
Date Posted: March 28, 2010
Accepted Paper Series
198 downloads

Incl. Electronic Paper When European Analysts Disagree, Who Should You Pay Attention To?
 Campbell R. Harvey , Sandy Rattray , Joachim Utans and Yasser Mawji
Duke University - Fuqua School of Business , GLG Partners Inc. , GLG Partners Inc. and GLG Partners Inc.
Date Posted: March 28, 2010
Working Paper Series
104 downloads

Incl. Electronic Paper Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements
Auditing: A Journal of Practice & Theory, Forthcoming
 Natalia Kochetova-Kozloski , Thomas M. Kozloski and William F. Messier Jr.
Saint Mary’s University - Sobey School of Business , Saint Mary's University - Sobey School of Business and University of Nevada, Las Vegas - Department of Accounting
Date Posted: March 27, 2010
Last Revised: March 11, 2013
Accepted Paper Series
241 downloads

Financial Management Call for New Approach to Ethical-Based Financial Statement Analysis
Journal of Financial Management and Analysis, Vol. 22, No. 2, July-December 2009
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: March 27, 2010
Accepted Paper Series

Incl. Electronic Paper Learning from Evaluation - Institutional Change as Social (Re)Construction
 Frans-Bauke van der Meer , Geert Vissers , Miriam Lips and Joop Kielema
Erasmus University Rotterdam (EUR) , Industry and Region Studies , Victoria University and affiliation not provided to SSRN
Date Posted: March 27, 2010
Working Paper Series
19 downloads

Incl. Electronic Paper The Perception of College Students Toward E-Cheating
8th Annual Conference of South East Asian Association for Institutional Research (SEAAIR)
Luciana Spica Almilia
Perbanas School of Business Surabaya - Indonesia
Date Posted: March 27, 2010
Accepted Paper Series
73 downloads

Incl. Electronic Paper The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Problems and Perspectives in Management (PPM), Forthcoming 2011
Date Posted: March 27, 2010
Last Revised: November 16, 2012
Working Paper Series
354 downloads

How to Measure the Comparability of Financial Statements?
International Journal of Managerial and Financial Accounting, Vol. 1, No. 4, pp. 379–397, 2009,
Vicky Cole , Joël Branson and Diane Breesch
Vrije Universiteit Brussel , Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Date Posted: March 26, 2010
Accepted Paper Series

Incl. Electronic Paper SEC Comment Letters and Financial Statement Restatements
 Janice Lawrence , Gao Lei and David B. Smith
University of Nebraska at Lincoln , affiliation not provided to SSRN and University of Nebraska at Lincoln
Date Posted: March 26, 2010
Last Revised: August 07, 2010
Working Paper Series
378 downloads

Incl. Electronic Paper Special Report: Global Tax Audit and Controversy Risk Management
Thomas Jefferson School of Law Research Paper No. 1575723
 Daniel N. Erasmus II
Thomas Jefferson School of Law
Date Posted: March 26, 2010
Last Revised: June 21, 2011
Working Paper Series
330 downloads

Revitalizing Accounting Ethics Research in the Neo-Kohlbergian Framework: Putting the DIT into Perspective
22:2 (2010): 1–26.,
Charles D. Bailey , Irana Scott and Stephen J. Thoma
University of Memphis , Independent and Independent
Date Posted: March 25, 2010
Last Revised: December 10, 2012
Accepted Paper Series

Incl. Electronic Paper Enforcement and Disclosure Under Regulation FD: An Empirical Analysis
UC Davis Graduate School of Management Research Paper No. 05-10
 Paul A. Griffin , David H. Lont and Benjamin Segal
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and INSEAD - Accounting & Control Area
Date Posted: March 25, 2010
Last Revised: October 01, 2010
Working Paper Series
220 downloads

Incl. Electronic Paper Insentif Untuk Memanipulasi Laba Sebagai Syarat Keefektifan Audit Yang Berkualitas Dalam Mengurangi Manipulasi Akuntansi (Indonesian)
 Zaki Baridwan and Arie Rahayu Hariani
Universitas Gadjah Mada (UGM) and affiliation not provided to SSRN
Date Posted: March 25, 2010
Working Paper Series
251 downloads

Incl. Electronic Paper Making Concessions: Political, Commercial and Regulatory Tensions in Accounting for European Roads PPPs
Accounting and Business Research, Forthcoming
 Anne Stafford , Basilio Acerete and Pamela Stapleton
University of Manchester - Manchester Business School , University of Zaragoza and University of Manchester - Division of Accounting and Finance
Date Posted: March 25, 2010
Accepted Paper Series
90 downloads

Mandating IFRS in an Unfavorable Environment: The Greek Experience
 Nikolaos I. Karampinis and Dimosthenis L. Hevas
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: March 25, 2010
Working Paper Series


 

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