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SSRN eLibrary Statistics:

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Abstracts: 543,279
Full Text Papers: 445,699
Authors: 252,330
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  Last 12 months:
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To date: 74,956,113
Last 12 months: 10,087,506
Last 30 days: 835,785

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Total References: 8,923,266
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Total Footnotes: 9,017,140


SSRN eLibrary Search Results
JEL Code: M49
817,853 Total downloads
Showing Papers 381 - 430 of 2,078
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Incl. Electronic Paper Who is the Average Individual Investor? Numerical Skills and Implications for Accounting Research
Susan D. Krische
American University - Kogod School of Business
Date Posted: April 19, 2014
Working Paper Series
2 downloads

Globalization of Auditing
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2013
Elizabeth Carson
University of New South Wales
Date Posted: April 17, 2014
Accepted Paper Series

Incl. Electronic Paper The Roles of Receivables and Deferred Revenues in Revenue Management
London Business School TADC Paper 2014, AAA Western Region Meeting Paper 2014
Jenny Zha
University of California, Berkeley - Haas School of Business
Date Posted: April 15, 2014
Last Revised: April 17, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper Business Ethics in Public Accounting: Ethical Dilemmas Faced by Today’s Public Accountants and Its Implication to Accounting Education
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Bea Chiang and Lynn M. Braender
College of New Jersey and College of New Jersey
Date Posted: April 12, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper Perceived Conflicts in Peer Reviewed Accounting Research
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
James A. DiGabriele
Montclair State University
Date Posted: April 06, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper Aristotle's Geometrical Accounting
Gerhard Michael Ambrosi
Jean Monnet Chair ad personam, University of Trier
Date Posted: April 04, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Analyst Coverage, Financial Reporting Credibility, Investor Base and Listing Location
Omaima Hassan and Frank S. Skinner
Brunel University - Economics and Finance and Brunel University
Date Posted: April 03, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Forensic Accounting and Investigation: A Means of Curbing Money Laundering Activities in Nigeria
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: March 30, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Comparing Intellectual Capital Disclosure Among the Greek Listed Companies: Does Sector and Capitalization Matter?
Michail Nerantzidis
Panteion University of Athens - Department of Public Administration
Date Posted: March 27, 2014
Last Revised: April 06, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035
Sebastian D. Becker
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 28, 2014
Last Revised: April 01, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Audit Partner Public-Client Specialization and Client Abnormal Accruals
European Accounting Review, Forthcoming
Kim Ittonen , Karla M. Johnstone and Emma-Riikka Myllymäki
University of Vaasa - Department of Accounting and Finance , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Vaasa - Department of Accounting and Finance
Date Posted: February 26, 2014
Accepted Paper Series
39 downloads

Incl. Electronic Paper R. J. Chambers and the AICPA's Postulates and Principles Controversy: A Case of Vicarious Action
Martin Emanuel Persson and Christopher J. Napier
College of Charleston and University of London - Royal Holloway College - School of Management
Date Posted: February 14, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper La Neutralidad De La Información Previsional (The Neutrality of the Forward-Looking Information)
Revista Internacional Administración & Finanzas, Vol. 7 (2) pp. 1-11, 2014,
Óscar Suárez Fernández
Universidade de Santiago de Compostela
Date Posted: February 06, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Earnings Management and Auditor Quality
Accounting and Finance Research, Vol. 1, No. 1, May 2012
Savita A. Sahay , Harry Zvi Davis and Meyer Peikes
Rutgers, The State University of New Jersey - Rutgers University, New Brunswick/Piscataway , CUNY Baruch College - Zicklin School of Business and Touro College
Date Posted: February 06, 2014
Accepted Paper Series
113 downloads

Incl. Electronic Paper Contemplating the Usefulness of Intellectual Capital Reporting: Reasons Behind the Abandonment of IC Disclosures
Stefan Schaper
Independent
Date Posted: February 03, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies
The International Journal of Business and Finance Research, Vol. 8 (2) pp. 101-123, 2014
Khaled Aljifri , Abdulkareem Alzarouni , Chew Ng and Mohammad Iqbal Tahir
United Arab Emirates University , National Bank of Abu Dhabi , Griffith University - Griffith Business School and University of Faisalabad
Date Posted: February 02, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper Types of Restatement Decisions and Ex-Ante Red Flags of Internal Control Quality
Global Journal of Business Research, Vol. 8 (1) pp. 1-8, 2014
Ya-Fang Wang and Yu-Ting Huang
Providence University and Chung Yuan Christian University
Date Posted: February 02, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Managing the Review Process in Accounting Research: Advice from the Trenches
Derek W. Dalton , Nancy Harp , Derek Oler and Sally K. Widener
Clemson University , Clemson University , Texas Tech University - Rawls College of Business and Clemson University
Date Posted: February 02, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper How to Discuss a Paper
Kirsten A. Cook , Matt Hart , Michael Kinney and Derek Oler
Texas Tech University - Area of Accounting , Texas Tech University , Texas A&M University (TAMU) - Department of Accounting and Texas Tech University - Rawls College of Business
Date Posted: February 02, 2014
Working Paper Series
188 downloads

Incl. Electronic Paper Integrating Writing Assignments into an Historically Non-Writing Intensive Course
Business Education & Accreditation, v. 6 (1) p. 55-62, 2014
William E. Bealing, Jr
Shippensburg University of Pennsylvania
Date Posted: February 01, 2014
Accepted Paper Series
14 downloads

Determinants and Consequences of Tax Provider Choice in the Not-for-Profit Sector
Contemporary Accounting Research, Forthcoming
Stevanie S. Neuman , Thomas C. Omer and Anne Thompson
Texas A&M University (TAMU) - Department of Accounting , University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: January 31, 2014
Accepted Paper Series

Incl. Electronic Paper The Impact of Mandatory IFRS Adoption on Financial Analysts’ Earnings Forecasts in Spain
Revista Española de Financiación y Contabilidad/Spanish Journal of Finance and Accounting, Forthcoming,
Pascual Garrido Miralles and Sonia Sanabria
University of Alicante-Finance & Accounting and Universidad de Alicante-Dpto. Economía Financiera
Date Posted: January 26, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Doing Too Much? Financial Vulnerability of Canadian Registered Charities
Clifford L Spyker and Harjinder Deol
Mount Royal University and Mount Royal University
Date Posted: January 18, 2014
Working Paper Series
4 downloads

Accounting Research in Family Firms: Theoretical and Empirical Challenges
European Accounting Review Forthcoming
Annalisa Prencipe , Sasson Bar-Yosef and Henri C. Dekker
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and VU University Amsterdam - Department of Accounting
Date Posted: January 15, 2014
Accepted Paper Series

Incl. Electronic Paper The Survey on the Polish Corporate Auditors’ Procedures and the Most Commonly Detected Irregularities as Measures of Preventing Creative Accounting
Joanna M. Wyrobek and Zbigniew Stanczyk
Cracow University of Economics and Cracow University of Economics
Date Posted: January 13, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Role of Work Overload Toward Turnover Intention Among Newly Hired Public Accountants
Conference Proceeding, 8th International Conference on Business and Management Research, Seoul, South Korea, 2013
Andika Pradana and Imam Salehudin
University of Indonesia (UI) - Management and University of Indonesia (UI) - Management
Date Posted: January 09, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper Analysis of the Motor Vehicles Manufacturing Sector in Cataluña: Implementation with Radar Charts
MIguel Angel Perez Benedito
University of Valencia
Date Posted: January 09, 2014
Last Revised: January 10, 2014
Working Paper Series
60 downloads

Incl. Electronic Paper Financial Reporting Choices of U.S. Private Firms: Large-Sample Analysis of GAAP and Audit Use
Chicago Booth Research Paper No. 14-01
Petro Lisowsky and Michael Minnis
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Chicago - Booth School of Business
Date Posted: January 09, 2014
Last Revised: January 14, 2014
Working Paper Series
248 downloads

Incl. Electronic Paper The Structure of Voluntary Disclosure Narratives: Evidence from Conference Calls
Kristian D. Allee and Matt DeAngelis
University of Wisconsin - Madison and Michigan State University - Department of Accounting
Date Posted: January 07, 2014
Working Paper Series
45 downloads

Italian Accounting of the Late 19th Century and the Early 20th Century on the Epistemological Problem of Connections with Related Sciences
Journal of Modern Accounting and Auditing, August 2012, Vol. 8, No. 8, 1095-1125
Enrico Gonnella and Talarico Lucia
University of Pisa - Department of Economics and Management and University of Pisa - Department of Economics and Management
Date Posted: December 30, 2013
Accepted Paper Series

Financial Statement Valuations in Italian Accounting Thought between the 19th and the 20th Century: From 'Exchange Value' to 'Historical Cost'
Journal of Modern Accounting and Auditing, September 2012, Vol. 8, No. 9, 1255-1271
Enrico Gonnella
University of Pisa - Department of Economics and Management
Date Posted: December 29, 2013
Accepted Paper Series

Auditor Independence Revisited: The Effects of SOX on Auditor Independence
Suggestions for Academic Research, International Journal of Disclosure and Governance, Vol. 5(2): 112-125, 2008
Asokan Anandarajan , Gary Kleinman and Dan Palmon
New Jersey Institute of Technology , Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 28, 2013
Accepted Paper Series

Novice and Expert Judgment in the Presence of Going Concern Uncertainty: The Influence of Heuristic Biases and Other Relevant Factors
Managerial Auditing Journal, Vol. 23(4/5): 345-366, 2008
Asokan Anandarajan , Gary Kleinman and Dan Palmon
New Jersey Institute of Technology , Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 28, 2013
Accepted Paper Series

Post-Sarbanes-Oxley Changes in the Composition of Boards: Have They Impacted Spending for Audit Services?
Coville, T. and G. Kleinman (2011). Post-Sarbanes-Oxley Changes in the Composition of Boards: Have they impacted spending for audit services? International Journal of Disclosure and Governance, Vol. 9(1): 36-51
Timothy G Coville and Gary Kleinman
St. John's University - The Peter J. Tobin College of Business and Montclair State University
Date Posted: November 27, 2013
Accepted Paper Series

Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences
Kleinman, G. and D. Palmon. (2009) Procedural Instrumentality and Audit Group Judgment: An exploration of the impact of cognitive fallibility and ability differences. Group Decisions and Negotiations: Vol. 18(2): 147-168.
Gary Kleinman and Dan Palmon
Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: November 27, 2013
Accepted Paper Series

The Impact of Cognitive Biases on Fraudulent Behavior: The Leeson Case
Kleinman, G. and A. Anandarajan (2011) Inattentional blindness and its relevance to teaching forensic accounting and auditing. Journal of Accounting Education, Vol. 29, No. 1 (2011): 37-49
Asokan Anandarajan and Gary Kleinman
New Jersey Institute of Technology and Montclair State University
Date Posted: November 27, 2013
Accepted Paper Series

Intellectual Capital, Strategy and Financial Crisis from a SMEs Perspective
Sandra Cohen , Vassilios-Christos Naoum and Orestes Vlismas
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business and Athens University of Economics and Business - Department of Business Administration
Date Posted: November 26, 2013
Last Revised: January 21, 2014
Working Paper Series

Incl. Electronic Paper The Empirical Analysis of Target Ratcheting Under Self-Evaluation
Caroline Lee
Yonsei University - Yonsei University School of Business
Date Posted: November 25, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Auditors and Corporate Governance: A Qualitative Study in Polish Public Companies
Dorota Dobija
Kozminski University
Date Posted: November 18, 2013
Working Paper Series
75 downloads

Incl. Electronic Paper Improving Environmental Scanning Systems Using Bayesian Networks
BuR - Business Research, Volume 6, Issue 2, November 2013
Simon Welter , Jörg H. Mayer and Reiner Quick
A.T. Kearney GmbH , University of St. Gallen and Darmstadt University of Technology
Date Posted: November 16, 2013
Accepted Paper Series
8 downloads

A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector
International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Tariq Hassaneen Ismail and Mansour Al-Thaoiehie
Cairo University - Faculty of Commerce and College of Business & Economics
Date Posted: November 13, 2013
Accepted Paper Series

Incl. Electronic Paper Expert Knowledge Elicitations in a Procurement Card Environment
Abdullah Alawadhi and Deniz A. Appelbaum
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Date Posted: November 07, 2013
Working Paper Series
21 downloads

Incl. Electronic Paper Social Networks in Accounting Research
Andreas Andrikopoulos and Konstantinos S. Kostaris
University of the Aegean - Department of Business Administration and University of the Aegean - Department of Business Administration
Date Posted: November 04, 2013
Last Revised: January 15, 2014
Working Paper Series
131 downloads

Incl. Electronic Paper Valuation and Pricing of Tax Loss Carryforwards
Sean T. McGuire , Stevanie S. Neuman , Adam J. Olson and Thomas C. Omer
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Date Posted: November 01, 2013
Last Revised: November 15, 2013
Working Paper Series
90 downloads

Incl. Electronic Paper Shadow IT and Data Credibility: The Impact of Shadow Systems in an ERP Environment
Noah Myers , Matthew W. Starliper , Scott L. Summers and David A. Wood
Brigham Young University , University of Massachusetts at Amherst - Department of Accounting & Information Systems , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 07, 2013
Last Revised: February 18, 2014
Working Paper Series
77 downloads

Incl. Electronic Paper Time-Induced Fixation: The Case of Reporting a Change to the Fair-Value Presentation of Pension Expense
Scott A. Emett and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: October 01, 2013
Working Paper Series
63 downloads

Incl. Electronic Paper Analiza finansijskih izveštaja (Financial Statement Analysis)
Nemanja Stanisic
Singidunum University - Department for Business Economics
Date Posted: September 29, 2013
Working Paper Series
146 downloads

Incl. Electronic Paper The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting
Martin Emanuel Persson
College of Charleston
Date Posted: September 23, 2013
Working Paper Series
100 downloads

Incl. Electronic Paper Do Auditor-Provided Tax Services Impair Independence or Generate Knowledge Spillover? Evidence from Assessing Tax Accrual Quality
Preeti Choudhary , Allison Koester and Robert J. Pawlewicz
Georgetown University , Georgetown University and George Mason University
Date Posted: September 05, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper Legislation of Ethics in the Early Years of the Securities and Exchange Commission
Review of Business & Finance Studies, v . 4 (2) p. 1-10
Dan G. Teed
Troy University
Date Posted: September 05, 2013
Accepted Paper Series
20 downloads


 

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