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SSRN eLibrary Statistics:

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Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
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69,655

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To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

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SSRN eLibrary Search Results
JEL Code: M49
769,072 Total downloads
Showing Papers 341 - 390 of 2,013
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Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

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
438 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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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