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JEL Code: M49
769,072 Total downloads
Showing Papers 341 - 390 of 2,013
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Management Control Systems and Contextual Variables in the Hospitality Industry
Hasan Fauzi
,
Mostaque M. Hussain and
Lois S. Mahoney
Sebelas Maret University
,
University of New Brunswick - Saint John
and
Eastern Michigan University
Date Posted: October 15, 2009
Working Paper Series
291 downloads
Corporate Social and Environmental Performance: A Comparative Study of Indonesian Companies and Multinational Companies (MNCs) Operating in Indonesia
Journal of Knowledge Globalization, Vol. 1, No 1, Spring 2008
Hasan Fauzi
Sebelas Maret University
Date Posted: October 14, 2009
Accepted Paper Series
271 downloads
Propensity Score Matching in Accounting Research and Rosenbaum Bounds Analysis for Confounding Variables
Michael J. Peel
and
Gerry Makepeace
Cardiff University - Cardiff Business School
and
Cardiff University
Date Posted: October 13, 2009
Last Revised: July 06, 2012
Working Paper Series
421 downloads
Audit Quality, Accounting Attributes and the Cost of Equity Capital
Yang Li
,
Donald J. Stokes ,
Stephen L. Taylor
and
Leon Wong
affiliation not provided to SSRN
,
Monash University
,
University of Technology, Sydney (UTS) - School of Accounting
and
affiliation not provided to SSRN
Date Posted: October 02, 2009
Working Paper Series
741 downloads
How Well Does the Modigiliani-Miller Invariance Proposition Apply to Savings and Loans and Thrifts? An Empirical Examination
Jonathan I. Arnold
Government of the State of New York - New York State Attorney General
Date Posted: October 01, 2009
Working Paper Series
118 downloads
Moral Hazard: Asset Substitution and Transfer of Value Between Securityholders after FIRREA
Jonathan I. Arnold
Government of the State of New York - New York State Attorney General
Date Posted: October 01, 2009
Working Paper Series
40 downloads
The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives
Auditing: A Journal of Practice & Theory, Forthcoming
Jeffrey R. Cohen ,
Lisa Milici Gaynor
,
Ganesh Krishnamoorthy and
Arnold Wright
Boston College - Department of Accounting
,
University of South Florida - School of Accountancy
,
Northeastern University
and
Northeastern University - Accounting Group
Date Posted: September 28, 2009
Last Revised: December 05, 2012
Accepted Paper Series
481 downloads
Litigation Reform, Accounting Discretion, and the Cost of Equity
Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, pp. 80-94, December 2009
Jeff P. Boone ,
Inder K. Khurana and
KK Raman
University of Texas at San Antonio - Department of Accounting
,
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
and
University of Texas at San Antonio
Date Posted: September 25, 2009
Last Revised: June 15, 2010
Accepted Paper Series
Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting
Kirsten Fanning and
M. David Piercey
University of Illinois at Urbana-Champaign
and
University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: May 15, 2013
Working Paper Series
474 downloads
Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments
Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, pp. 223-248, November 2011
M. David Piercey
University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: December 17, 2011
Accepted Paper Series
Creating Satellite Accounting for Green Initiatives of Companies
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 17, 2009
Working Paper Series
The Economic Value of Auditing and its Effectiveness in Public School Operations
Contemporary Accounting Research, Forthcoming
Christopher S. McIntosh
University of Idaho
Date Posted: September 11, 2009
Accepted Paper Series
225 downloads
The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis
European Law Journal, Vol. 16, No. 5, September 7, 2010, Auditing, Litigation & Tax eJournal, Vol. 2, Issue 66, September 10, 2010
Marianne Ojo (LLM,PhD)
Oxford Brookes University - School of Social Sciences and Law
Date Posted: September 08, 2009
Last Revised: July 19, 2011
Accepted Paper Series
1023 downloads
An Economic Analysis of Auditor Independence for a Multi-Client, Multi-Service Public Accounting Firm
Rick Antle
,
Paul A. Griffin ,
David Teece and
Oliver E. Williamson
Yale School of Management
,
University of California, Davis - Graduate School of Management
,
University of California, Berkeley - Business & Public Policy Group
and
University of California, Berkeley - Business & Public Policy Group
Date Posted: September 03, 2009
Working Paper Series
476 downloads
The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions
Accounting Review, Forthcoming
Jacqueline S. Hammersley
,
E. Michael Bamber and
Tina Carpenter
University of Georgia - J.M. Tull School of Accounting
,
University of Georgia
and
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: September 03, 2009
Accepted Paper Series
Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation
Willie Choi
,
Gary Hecht and
William B. Tayler
University of Pittsburgh
,
University of Wisconsin - Madison
and
Brigham Young University
Date Posted: August 31, 2009
Last Revised: May 27, 2011
Working Paper Series
40 downloads
Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process
Journal of Accounting and Economics, Forthcoming
Ellen Engel ,
Rachel M. Hayes and
Xue Wang
University of Chicago Booth School of Business
,
University of Utah - David Eccles School of Business
and
Ohio State University - Fisher College of Business
Date Posted: August 28, 2009
Accepted Paper Series
671 downloads
A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises
Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001
Karim Jamal ,
Robert J. Bloomfield ,
Theodore E. Christensen ,
Robert H. Colson
,
Stephen R. Moehrle ,
Stephen H. Penman ,
Gary Previts ,
James A. Ohlson ,
Thomas L. Stober ,
Shyam Sunder
and
Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems
,
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
Brigham Young University - Marriott School of Management
,
Grant Thornton LLP
,
University of Missouri at Saint Louis - Accounting Area
,
Columbia University - Department of Accounting
,
Case Western Reserve University - Department of Accountancy
,
New York University (NYU) - Leonard N. Stern School of Business
,
University of Notre Dame - Department of Accountancy
,
Yale University - School of Management
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 25, 2009
Last Revised: June 11, 2013
Accepted Paper Series
The Building of a Professional: Creating Greater Career Identity Within a Degree
The International Journal of Learning, Vol. 16, No. 10, pp. 253-266, 2009
Brett Freudenberg
,
Mark Brimble
and
Craig Cameron
Griffith University - Griffith Business School
,
Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses
and
Griffith University
Date Posted: August 25, 2009
Last Revised: September 28, 2010
Working Paper Series
62 downloads
E-Government, Accountability, and Performance: A Comparative Analysis between European Governments
Rebecca Levy Orelli
,
Emanuele Padovani and
Eric A. Scorsone
University of Bologna - Department of Management
,
University of Bologna - Department of Management
and
Michigan State University - Department of Agricultural Economics
Date Posted: August 23, 2009
Working Paper Series
117 downloads
Natural (Native) Born Citizen Defined
Dan Goodman
affiliation not provided to SSRN
Date Posted: August 23, 2009
Last Revised: October 30, 2009
Working Paper Series
45 downloads
Voluntary Disclosures of Emissions by US Firms
Elizabeth Stanny
Sonoma State University - School of Business and Economics
Date Posted: August 14, 2009
Last Revised: December 28, 2010
Working Paper Series
483 downloads
Resume as a Balanced Scorecard: Teaching the Balanced Scorecard Using Analogy
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Christian Mastilak
and
Michele Matherly
Xavier University - Department of Accountancy
and
Xavier University - Department of Accountancy
Date Posted: August 08, 2009
Working Paper Series
255 downloads
An Adjusted ROA as a Proxy for Risk Premium Estimation – S&P’s 1 500 Case
32nd European Accounting Association Annual Congress, May 12-15, 2009, Tampere, Finland
Bartosz Kurek
Cracow University of Economics - Department of Accounting
Date Posted: August 05, 2009
Working Paper Series
144 downloads
An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004–2007
Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: August 04, 2009
Working Paper Series
163 downloads
Employee Compensation Contracts and Firm Performance in Uncertain Environments Empirical Evidence for Adjusting Pay-Performance Sensitivity
Joanna L.Y. Ho
,
Ling-Chu Lee
and
Anne Wu
University of California, Irvine - Accounting Area
,
National Pingtung Institute of Commerce
and
National Chengchi University (Taipei)
Date Posted: August 02, 2009
Working Paper Series
148 downloads
Examining the Authorship of Annual Reports: Issues for Corporate Governance?
Margaret M. Milner
University of Glasgow
Date Posted: July 31, 2009
Working Paper Series
76 downloads
Strategic Revenue Recognition to Achieve Earnings Benchmarks
Journal of Accounting and Public Policy, Forthcoming
Marcus L. Caylor
Kennesaw State University
Date Posted: July 31, 2009
Accepted Paper Series
Profitability of the Sector of Civil Aviation in the Price Petroleum Barrel Elevation Context (Portuguese)
XI Semead/USP Seminar, Forthcoming, Revista Contemporânea de Contabilidade, Forthcoming
,
Roniere Batista Ferreira Sr. and
Antonio Nunes Pereira
affiliation not provided to SSRN
and
Fucape Business School
Date Posted: July 27, 2009
Last Revised: December 11, 2009
Working Paper Series
32 downloads
Quality Cost: The Choose of a Brazilian Plastic Manufacturer
Bruno Souza and
Antonio Nunes Pereira
affiliation not provided to SSRN
and
Fucape Business School
Date Posted: July 27, 2009
Working Paper Series
81 downloads
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
438 downloads
Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Willie Choi
,
Gary Hecht and
William B. Tayler
University of Pittsburgh
,
University of Wisconsin - Madison
and
Brigham Young University
Date Posted: July 26, 2009
Last Revised: August 16, 2010
Working Paper Series
196 downloads
Portfolio’s Optimization in Bovespa: A Beginner Class with R! And Msexcel
Antonio Nunes Pereira
Fucape Business School
Date Posted: July 23, 2009
Working Paper Series
Funding Wars and Macroeconomics: A Brazilian Case
Antonio Nunes Pereira
Fucape Business School
Date Posted: July 21, 2009
Working Paper Series
Motivators and Audit Delay of Qualified Opinion in Brazil - 2007
Maxwel Nunes de Paula and
Antonio Nunes Pereira
affiliation not provided to SSRN
and
Fucape Business School
Date Posted: July 21, 2009
Last Revised: September 08, 2009
Working Paper Series
271 downloads
The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality
Accounting Horizons, 2012
Dechun Wang and
Jian Zhou
Texas A&M University
and
University of Hawaii at Manoa
Date Posted: July 18, 2009
Last Revised: March 25, 2012
Accepted Paper Series
Auditor Independence in a Private Firm and Low Litigation Risk Setting
Accounting Review, Forthcoming
Ole-Kristian Hope and
John Christian Langli
University of Toronto - Rotman School of Management
and
BI Norwegian Business School - Department of Accounting, Auditing and Law
Date Posted: July 15, 2009
Accepted Paper Series
External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia
Presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
Federica Ricceri
,
Richard Petty
and
James Guthrie
Department of Economics and Management - University of Padova
,
Macquarie University
and
Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
166 downloads
Intellectual Capital Reporting: Utilising an Inside-Out Perspective to Examine Value
Creation Capacity
Presented to EAISM, Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 18-20 October 2005, Ferrara, Italy
Suresh Cuganesan ,
Christina Boedker
and
James Guthrie
Swinburne University of Technology
,
affiliation not provided to SSRN
and
Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
146 downloads
Are Independent Audit-Committee Members Objective? Experimental Evidence
Accounting Review, Vol. 84, No. 6, 2009
Matthew J. Magilke
,
Brian W. Mayhew and
Joel Pike
Claremont McKenna College
,
University of Wisconsin, Madison - Department of Accounting and Information Systems
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: June 30, 2009
Last Revised: July 01, 2009
Accepted Paper Series
697 downloads
Consequences and Costs of Compliance of Financial Reporting for Local Government
Robyn A Pilcher
and
Graeme Dean
Curtin University
and
University of Sydney - Discipline of Accounting and Business Law
Date Posted: June 26, 2009
Working Paper Series
126 downloads
Trajectories of Sustainability Reporting by MNCs
Journal of World Business, Vol. 45, No. 4, pp. 367-374, 2010
Ans Kolk
University of Amsterdam - University of Amsterdam Business School
Date Posted: June 26, 2009
Last Revised: November 24, 2010
Accepted Paper Series
182 downloads
Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?
Journal of the American Taxation Association, Spring 2010
Dennis R. Lassila ,
Thomas C. Omer ,
Marjorie K. Shelley and
Murphy Smith
Texas A&M University (TAMU) - Department of Accounting
,
University of Nebraska-Lincoln
,
Texas A&M University - Department of Accounting
and
Murray State University - College of Business
Date Posted: June 25, 2009
Accepted Paper Series
Voluntary Disclosure of Auditor-Provided Tax Service Fees
The Journal of the American Taxation Association, Spring 2010
Jean C. Bedard ,
Diana Falsetta ,
Ganesh Krishnamoorthy and
Thomas C. Omer
Bentley University - Department of Accountancy
,
University of Miami - Department of Accounting
,
Northeastern University
and
University of Nebraska-Lincoln
Date Posted: June 24, 2009
Accepted Paper Series
Combined Algorithm for Detection of Manipulation in Financial Statements
Igor Pustylnick
Swiss Management Center
Date Posted: June 22, 2009
Last Revised: November 16, 2009
Working Paper Series
536 downloads
Citizen of the Several States: Settled!
Dan Goodman
affiliation not provided to SSRN
Date Posted: June 13, 2009
Working Paper Series
22 downloads
Male and Female Auditors: Who in this Land is the Fairest of All?
Accountancy & Bedrijfskunde, Vol. 29, No. 7, pp. 22–30,
Kris Hardies ,
Diane Breesch
and
Joël Branson
University of Antwerp
,
Vrije Universiteit Brussel
and
Vrije Universiteit Brussel VUB
Date Posted: June 10, 2009
Last Revised: April 21, 2013
Accepted Paper Series
Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality
Kris Hardies ,
Diane Breesch
and
Joël Branson
University of Antwerp
,
Vrije Universiteit Brussel
and
Vrije Universiteit Brussel VUB
Date Posted: June 10, 2009
Last Revised: February 19, 2010
Working Paper Series
865 downloads
Impact of IFRS Transition on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland
Hannu J. Schadewitz and
Markku J. Vieru
Turku School of Economics at the University of Turku - Department of Accounting & Finance
and
University of Lapland - Faculty of Social Sciences
Date Posted: June 04, 2009
Working Paper Series
283 downloads
Managers’ Incorporation of the Value of Real Options into Their Long-Term Investment Decisions: An Experimental Investigation
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Christine A. Denison
,
Anne M. Farrell and
Kevin E. Jackson
Iowa State University
,
Miami University of Ohio - Farmer School of Business - Department of Accountancy
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: May 29, 2009
Working Paper Series
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