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5,295,172 Total downloads
Showing Papers 3,521 - 3,570 of 13,026
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Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
Santanu Mitra
and
Mahmud Hossain
Date Posted: February 21, 2010310 downloads
Audit Fees, Big Four Premium and Institutional Settings: The Devil is in the Details!
Paul André ,
Géraldine Broye
,
Christopher K.M. Pong
and
Alain Schatt
Date Posted: February 20, 2010Last Revised: May 14, 2011493 downloads
Information Asymmetries and the Value-Relevance of Cash Flow and Accounting Figures – Empirical Analysis and Implications for Managerial Accounting Problems and Perspectives in Management, Vol. 8, No. 2, 2010, CEFS Working Paper 08-2010
Marc Steffen Rapp
Date Posted: February 20, 2010Last Revised: December 30, 2010825 downloads
Market Valuation Responses to Goodwill Announcements: An Early Direct Test of FASB 142 The International Journal of Business and Finance Research, Vol. 2, No. 1, pp. 119-127, 2008
Halil Kiymaz
,
Roberto Marchesini
and
Robert F. Hodgin
Date Posted: February 20, 2010
Setting UK Standards on the Concept of Control: An Analysis of Lobbying Behaviour Accounting and Business Research, Vol. 40, 2010
Renata Isabel Stenka
and
Peter Taylor
Date Posted: February 20, 2010176 downloads
The Release Timing of Annual Reports and Board Characteristics The International Journal of Business and Finance Research, Vol. 2, No. 1, pp. 103-108, 2008
Chen-Hui Wu
,
Chin-Shun Wu and
Victor W. Liu
affiliation not provided to SSRN
,
National Sun Yat-sen University
and
Central Investment Holding Co., Ltd.
Date Posted: February 20, 2010
Alternative vs Traditional Corporate Governance Systems in Italy: An Empirical Analysis Paolo Baffi Centre Research Paper No. 2010-80
Carlo Bellavite Pellegrini
,
Laura Pellegrini and
Emiliano Sironi
Date Posted: February 19, 2010Last Revised: December 29, 2010110 downloads
ICT and Nigerian Banks Reforms: Analysis of Anticipated Impacts in Selected Banks Global Journal of Business Research, Vol. 2, No. 2, pp. 67-76, 2008
Evans
Date Posted: February 19, 2010
The Association between Accounting Information Disclosure and Stock Price Global Journal of Business Research,v. 2(2) p. 1-10
Hwei Cheng Wang and
Hsain-Jane Chang
Date Posted: February 19, 2010
Male and Female Auditors’ Overconfidence Managerial Auditing Journal, Vol. 27, No. 1, 2011
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: February 18, 2010Last Revised: April 21, 2013303 downloads
Auditors' Switching: An Empirical Investigation Global Journal of Business Research, Vol. 2, No. 1, pp. 85-100, 2008
Anastasia Maggina
affiliation not provided to SSRN
Date Posted: February 18, 201051 downloads
Effects of Litigation Risk on Board Oversight and CEO Incentive Pay Management Science, Vol. 56, No. 6, 2010
Volker Laux
Date Posted: February 18, 2010Last Revised: September 14, 2010
New Disputes and Delay in Italian Courts Paolo Baffi Centre Research Paper No. 2010-84
Giuseppe Sobbrio
,
Elena D'Agostino
and
Emiliano Sironi
Date Posted: February 18, 2010Last Revised: December 29, 201035 downloads
Predicting Change in Management Accounting Systems: The Effects of Competitive Strategy Global Journal of Business Research, Vol. 2, No. 1, pp. 25-41, 2008
Nelson Waweru
Date Posted: February 18, 2010364 downloads
Explaining the Effects of Mutual Dependence on the Balance in Machine and Exploratory Controls
V. G. Sridharan
Date Posted: February 17, 201031 downloads
Financial Performance Explanations and Institutional Setting Accounting and Business Research, Vol. 40, No. 5, pp. 421-450, 2010
Walter Aerts and
Ann Tarca
Date Posted: February 17, 2010Last Revised: January 29, 201168 downloads
Intangible Returns, Accruals, and Return Reversal: A Multi-period Examination of the Accrual Anomaly Accounting Review, Forthcoming
Robert Resutek
Date Posted: February 17, 2010
Performance-Based Incentives for Internal Monitors Rock Center for Corporate Governance at Stanford University Working Paper Series No. 76 , Stanford University Graduate School of Business Research Paper No. 2052
Chris Armstrong ,
Alan D. Jagolinzer
and
David F. Larcker
Date Posted: February 16, 2010Last Revised: April 04, 2012500 downloads
Big4 Compliance with Changes to Audit Reporting Standard ASA2007-1: A Note
Chris Ikin
,
Stephen A. Zeff and
Neil L. Fargher
affiliation not provided to SSRN
,
Rice University - Jesse H. Jones Graduate School of Business
and
Australian National University (ANU)
Date Posted: February 15, 2010144 downloads
From Servant to Master: The Financial Sector and the Financial Crisis Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 12-19, 2009
Michael Lim Mah-Hui
affiliation not provided to SSRN
Date Posted: February 15, 2010171 downloads
IFRS Compliance in the Year of the Pig: The Practice of Goodwill Impairment Testing Among Large Hong Kong Firms During 2007
Tyrone M. Carlin ,
Nigel Finch and
Dzung Manh Tran
affiliation not provided to SSRN
Date Posted: February 15, 2010201 downloads
JARAF Editorial Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, December 2009
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 15, 2010105 downloads
The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Charles W. Mulford
and
Andrew Parkhurst
affiliation not provided to SSRN
Date Posted: February 15, 2010197 downloads
The Survival of Exchange-Listed Hedge Funds Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 2-11, 2009
Greg N. Gregoriou
,
Francois Lhabitant and
Fabrice Douglas Rouah
affiliation not provided to SSRN
,
Kedge Capital Fund Management
and
McGill University - Desautels Faculty of Management
Date Posted: February 15, 2010Last Revised: March 03, 2010315 downloads
What’s Wrong with the Value Based Measures?
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: February 13, 2010
Are Positive Reactions to Bad News Plausible? The Consideration of Fraud in Audit and Reporting Delays
Andrew Yim
Date Posted: February 12, 2010Last Revised: June 28, 2012563 downloads
Citizenship and Allegiance: Before and After the Fourteenth Amendment
Dan Goodman
affiliation not provided to SSRN
Date Posted: February 12, 201046 downloads
Two State Citizens under the Constitution of the United States
Dan Goodman
affiliation not provided to SSRN
Date Posted: February 12, 201029 downloads
A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research
Edilson Paulo and
Eliseu Martins
Date Posted: February 10, 2010Last Revised: April 17, 201237 downloads
An E-Business Audit Service Model in the B2B Context Information Systems Management, Forthcoming
Jagdish Pathak
and
Mary R. Lind
Date Posted: February 10, 2010165 downloads
An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms
Tyrone M. Carlin ,
Khairil Faizal Khairi
and
Nigel Finch
Date Posted: February 10, 2010140 downloads
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? Informatica Economica, Vol. 14, No. 1, 2010
Jagdish Pathak
,
Mary R. Lind
and
Mohammad J. Abdolmohammadi
Date Posted: February 10, 2010400 downloads
Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing
Tyrone M. Carlin ,
Kaiying Ji
and
Nigel Finch
Date Posted: February 10, 2010251 downloads
Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 10, 2010302 downloads
Financial Misreporting and Executive Compensation: The Qui Tam Statute
Sudarshan Jayaraman and
Todd T. Milbourn
Date Posted: February 10, 2010Last Revised: July 26, 2010221 downloads
Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 10, 2010Last Revised: March 01, 2010259 downloads
The Effects of Contract Generosity and Feedback on Reciprocity, Trust and Cooperation
Khim Kelly
and
Patricia M. S. Tan
Date Posted: February 10, 201044 downloads
The Effects of Profit-Sharing Contract and Feedback on the Sustainability of Cooperation Journal of Management Accounting Research, Forthcoming
Khim Kelly
and
Patricia M. S. Tan
Date Posted: February 10, 2010
A Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand Research Executives Summaries Series, Vol. 5, No. 9
Davood Askarany
and
Hassan Yazdifar
Date Posted: February 09, 2010Last Revised: February 18, 20101228 downloads
Evidence on IFRS Goodwill Impairment Testing by Australian and New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 09, 2010314 downloads
How Well Do Investors Understand Loss Persistence? Review of Accounting Studies, Forthcoming
Kevin K. Li
Date Posted: February 09, 2010Last Revised: December 14, 2010
Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies Odette School of Business Working Paper 2004
Jagdish Pathak
,
Ben Chaouch
and
Ram S. Sriram
Date Posted: February 09, 2010130 downloads
On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure Informatica Economica, Vol. 14, No. 2, 2010
Jagdish Pathak
,
Abdul Kadir Hussein
,
Ram S. Sriram and
S. Ejaz Ahmad
Date Posted: February 09, 2010118 downloads
The Entrenchment Problem, Corporate Governance Mechanisms and Firm Value Contemporary Accounting Research, Forthcoming
Juha-Pekka Kallunki ,
Henrik Nilsson and
Mikko P. Zerni
Date Posted: February 09, 2010Last Revised: July 01, 2011406 downloads
The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices Contemporary Accounting Research, forthcoming
Mark E. Evans ,
Leslie D. Hodder and
Patrick E. Hopkins
Date Posted: February 09, 2010Last Revised: January 14, 2013639 downloads
Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data CERGE-EI Working Paper Series No. 137
Lubomir Lizal
Date Posted: February 08, 201013 downloads
Information Versus Strategic Reporting: Determinants of the Disclosure of Pro Forma Earnings by Large German Corporations
Joerg-Markus Hitz
Date Posted: February 08, 2010144 downloads
Public Sector Performance Auditing in Fiji: A Hermeneutical Understanding of The Emergence Phase
Nirmala D. Nath
Date Posted: February 08, 2010268 downloads
Disclosing Conflict of Interest - Do Experience and Reputation Matter? Accounting, Organizations and Society, Vol. 35, No. 1, pp. 95-107, 2010
Christopher W. Koch
and
Carsten Schmidt
Date Posted: February 07, 2010
Do Outside Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?
Keren Bar-Hava
and
Dan Segal
Date Posted: February 06, 2010182 downloads
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