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Full Text Papers: 393,337
Authors: 226,553
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SSRN eLibrary Search Results
JEL Code: M4
5,287,501 Total downloads
Showing Papers 4,061 - 4,110 of 13,018
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Does 'Political Bias' in the Dit or Dit-2 Threaten Validity in Studies of Cpas?
Behavioral Research in Accounting, Vol. 17, pp. 23-42, 2005
Charles D. Bailey , Thomas J. Phillips and Stephen B. Scofield
University of Memphis , Louisiana Tech University and Texas A&M University - Kingsville
Date Posted: April 17, 2005
Last Revised: January 13, 2012
Accepted Paper Series

Incl. Electronic Paper Does a Bull-Bear Valuation Analysis Increase the Accuracy of Analysts’ Target Prices?
 Noor A. Hashim and Norman C. Strong
University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 16, 2012
Working Paper Series
58 downloads

Incl. Fee Electronic Paper Does a Goodwill Impairment Regime Better Reflect the Underlying Economic Attributes of Goodwill?
Accounting & Finance, Vol. 51, Issue 3, pp. 634-660, 2011
 Keryn Chalmers , Jayne M. Godfrey and John Webster
Monash University - Department of Accounting and Finance , Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: August 03, 2011
Accepted Paper Series
4 downloads

Does ABC Information Exacerbate Hold-Up Problems in Buyer-Supplier Negotiations?
Accounting Review, Forthcoming
 Andrea Drake and Susan F. Haka
Louisiana Tech University and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Date Posted: October 19, 2007
Accepted Paper Series

Incl. Electronic Paper Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?
 Gopal V. Krishnan , Gnanakumar Visvanathan and Lixin (Nancy) Su
American University , George Mason University - Accounting Program and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: June 15, 2009
Working Paper Series
222 downloads

Incl. Electronic Paper Does Accounting Conservatism Deter Litigation?
 Michael Ettredge , Ying (Julie) Huang and Weining Zhang
University of Kansas - School of Business , University of Louisville and Cheung Kong Graduate School of Business
Date Posted: August 16, 2012
Working Paper Series
163 downloads

Incl. Electronic Paper Does Accounting Conservatism Impede Corporate Innovation?
INSEAD Working Paper No. 2013/35/AC
 Xin Chang , Gilles Hilary , Jun-Koo Kang and Wenrui Zhang
Nanyang Business School , INSEAD , Nanyang Technological University (NTU) - Nanyang Business School and Xiamen University - Institute for Financial and Accounting Studies
Date Posted: December 16, 2012
Last Revised: February 22, 2013
Working Paper Series
243 downloads

Incl. Electronic Paper Does Accounting for Taxes on Income Provide Information About Tax Planning Performance? - Evidence from German Multinationals
ZEW - Centre for European Economic Research Discussion Paper No. 06-072
 Michael Overesch and Ulrich Schreiber
Universität zu Köln and University of Mannheim - Department of Business Administration and Taxation
Date Posted: November 14, 2006
Last Revised: August 26, 2008
Working Paper Series
391 downloads

Incl. Electronic Paper Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany
Journal of Accounting and Public Policy, Forthcoming
 Steve W. J. Lin , William Riccardi and Changjiang (John) Wang
Florida International University (FIU) - School of Accounting , Florida International University (FIU) - School of Accounting and Florida International University (FIU) - School of Accounting
Date Posted: June 12, 2012
Accepted Paper Series
157 downloads

Incl. Electronic Paper Does Accounting Regulation Enhance Corporate Governance? Evidence from the Disclosure of Share-Based Remuneration
Journal of Management and Governance, Forthcoming
 Andrea Melis and Silvia Carta
University of Cagliari and University of Cagliari
Date Posted: July 30, 2010
Last Revised: October 31, 2010
Accepted Paper Series
106 downloads

Incl. Electronic Paper Does Action Learning Lead to Organizational Growth?
 Ivo De Loo and Bernard Verstegen
Nyenrode Business University and Open University of the Netherlands
Date Posted: July 25, 2000
Working Paper Series
299 downloads

Incl. Fee Electronic Paper Does Adopting Good Corporate Governance Impact the Cost of Intermediated and Non‐Intermediated Debt?
Accounting & Finance, Vol. 52, pp. 49-76, 2012
 Husam M. Aldamen and Keith Duncan
affiliation not provided to SSRN and Bond University - Accounting
Date Posted: October 06, 2012
Accepted Paper Series

Incl. Electronic Paper Does Adoption of an Affirmative Action Policy Constitute an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question
Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 2, pp. 275-278, Spring 1998
 Robert W. McGee
Fayetteville State University
Date Posted: December 22, 2000
Accepted Paper Series
146 downloads

Incl. Electronic Paper Does Adoption of IFRS Lead to Develop Several GAAPs and Threat to ‘True and Fair View’? Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: April 04, 2013
Working Paper Series
35 downloads

Incl. Fee Electronic Paper Does Agency Theory Provide a General Framework for Audit Pricing?
International Journal of Auditing, Vol. 8, No. 3, pp. 253-262, November 2004
 Jussi Nikkinen and Petri Sahlström
University of Vaasa - Department of Accounting and Finance and University of Oulu
Date Posted: October 16, 2004
Accepted Paper Series
25 downloads

Incl. Electronic Paper Does an End of Period's Accounting Variable Assessed have Relevance for the Particular Period?
Paper presented in the 3rd Conference on Financial Markets and Corporate Governance organised by La Trobe University, Melbourne, Australia on 12th and 13th April 2012.
 Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: June 06, 2009
Last Revised: December 14, 2012
Accepted Paper Series
63 downloads

Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?
Journal of Accounting Auditing and Finance, Vol. 18, No. 4, pp. 453-477, Fall 2003
 Inder K. Khurana , Raynolde Pereira and KK Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business , University of Missouri at Columbia - School of Accountancy and University of Texas at San Antonio
Date Posted: November 18, 2003
Last Revised: June 16, 2010
Accepted Paper Series

Incl. Electronic Paper Does Analyst coverage Affect Corporate Transparency in China?
 Jiandong Chen , Rong Ding , Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics , Middlesex University , University of Edinburgh - Business School and University of Manchester - Manchester Business School
Date Posted: April 14, 2012
Last Revised: February 22, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Does Analyst Disclosure Matter? A Real-Time Analysis
 Joseph Engelberg , Caroline Sasseville and Jared Williams
University of California, San Diego (UCSD) - Rady School of Management , Kellogg School of Management - Department of Finance and Pennsylvania State University - Department of Finance
Date Posted: March 15, 2006
Working Paper Series
210 downloads

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: January 12, 2012
Accepted Paper Series

Incl. Electronic Paper Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: October 25, 2011
Last Revised: December 12, 2011
Working Paper Series
614 downloads

Incl. Electronic Paper Does Audit Partner Rotation Enhance Audit Quality? Evidence from Japan
23rd Asian-Pacific Conference on International Accounting Issues 2011
 Kenichi Yazawa
Aoyama Gakuin University
Date Posted: May 20, 2011
Last Revised: June 21, 2011
Working Paper Series
325 downloads

Incl. Electronic Paper Does Audit Quality Matter More for Firms with High Investment Opportunities?
Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009
 Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: May 24, 2002
Last Revised: January 19, 2011
Accepted Paper Series
1077 downloads

Incl. Electronic Paper Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation
 Qiu Chen , Khim Kelly and Steven Salterio
Carleton University , University of Waterloo - School of Accounting and Finance and Queen's University - School of Business
Date Posted: December 30, 2009
Last Revised: December 15, 2010
Working Paper Series
290 downloads

Incl. Electronic Paper Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
 Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: April 07, 2013
Last Revised: April 09, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper Does Auditor Compensation Lower Market Liquidity?
 N. Asli Ascioglu , Shantaram P. Hegde and John B. McDermott
Bryant University - Department of Finance , University of Connecticut - School of Business and Fairfield University - Charles F. Dolan School of Business
Date Posted: March 03, 2004
Working Paper Series
292 downloads

Incl. Electronic Paper Does Auditor Gender Affect Issuing a Going-Concern Opinion?
 Sarowar Hossain and Larelle Law Chapple
University of New South Wales (UNSW) and QUT School of Business
Date Posted: June 27, 2012
Working Paper Series
264 downloads

Incl. Electronic Paper Does Auditor Industry Specialization Matter? Evidence from the Bond Market
The Icfai University Journal of Audit Practice, July 2008
 Ali R. Almutairi
Kuwait University
Date Posted: September 12, 2007
Last Revised: February 19, 2013
Working Paper Series
120 downloads

Incl. Electronic Paper Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
 Sattar Mansi , William F. Maxwell and Darius P. Miller
Virginia Polytechnic Institute & State University , SMU - Cox School and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: March 31, 2003
Working Paper Series
1233 downloads

Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
Journal of Accounting Research, 2004
 Sattar Mansi , William F. Maxwell and Darius P. Miller
Virginia Polytechnic Institute & State University , SMU - Cox School and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: March 16, 2004
Accepted Paper Series

Incl. Electronic Paper Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence
 Hun-Tong Tan and Chee Yeow Lim
Nanyang Technological University (NTU) - Division of Accounting and Singapore Management University - School of Accountancy
Date Posted: July 11, 2010
Working Paper Series
511 downloads

Does Auditor Tenure Improve Audit Quality?: Moderating Effects of Industry Specialization and Fee Dependence
 Hun-Tong Tan and Chee Yeow Lim
Nanyang Technological University (NTU) - Division of Accounting and Singapore Management University - School of Accountancy
Date Posted: September 23, 2009
Working Paper Series

Incl. Electronic Paper Does Auditors' Reputation Discourage Related Party Transactions? The French Case
2012 Financial Markets & Corporate Governance Conference
 Moez Bennouri , Mehdi Nekhili and Philippe Touron
Rouen Business School , Université de Reims and Université Paris Panthéon-Sorbonne
Date Posted: April 26, 2011
Last Revised: April 05, 2012
Working Paper Series
200 downloads

Incl. Electronic Paper Does Auditors’ Reputation ‘Discourage’ Related Party Transactions? The French Case
29th International Conference of the French Finance Association (AFFI) 2012
 Moez Bennouri , Mehdi Nekhili and Philippe Touron
Rouen Business School , Université de Reims and Université Paris Panthéon-Sorbonne
Date Posted: October 09, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock
 Konrad Gunderson and Zane L. Swanson
Missouri Western State University and University of Central Oklahoma
Date Posted: February 05, 2010
Working Paper Series
167 downloads

Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
Accounting Horizons, Forthcoming
 Gopal V. Krishnan
American University
Date Posted: February 18, 2003
Accepted Paper Series

Incl. Electronic Paper Does Brainstorming Help Detect and Deter Fraud?
 Gin Chong
Prairie View A&M University - College of Business
Date Posted: January 18, 2011
Working Paper Series
136 downloads

Incl. Electronic Paper Does Brand Management of Corporate Reputation Translate into Higher Market Value?
Journal of Strategic Marketing, Vol. 18, No. 3, pp. 201-221, 2010
 Katherine Taken Smith , Murphy Smith and Kun Wang
Murray State University - College of Business , Murray State University - College of Business and Texas Southern University - Jesse H. Jones School of Business
Date Posted: May 21, 2008
Last Revised: November 07, 2010
Accepted Paper Series
842 downloads

Incl. Electronic Paper Does Business Strategy Impact a Firm's Information Environment?
 Kathleen A. Bentley , Thomas C. Omer and Brady J. Twedt
The University of New South Wales (UNSW) - School of Accounting , Texas A&M University (TAMU) - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: October 16, 2012
Working Paper Series
69 downloads

Incl. Fee Electronic Paper Does CEO Duality Constrain Board Independence? Some Evidence from Audit Pricing
Accounting & Finance, Vol. 51, Issue 2, pp. 361-380, 2011
 Mark A. Bliss
affiliation not provided to SSRN
Date Posted: May 04, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper Does Chinese State Control Facilitate Relative Performance Evaluation?
 Edward Lee , Martin Walker and Jessie Y. Zhu
University of Manchester - Manchester Business School , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: September 19, 2012
Working Paper Series
45 downloads

Incl. Electronic Paper Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going Concern Opinions
Contemporary Accounting Research, Vol. 26, No. 1, pp. 201-230, 2009
 Chan Li
University of Pittsburgh
Date Posted: May 08, 2008
Last Revised: November 03, 2010
Accepted Paper Series
166 downloads

Incl. Electronic Paper Does Company Reputation Matter for Disclosure Quality? Evidence from Management Earnings Forecasts
 Ying Cao , Cory A. Cassell , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 05, 2012
Working Paper Series
192 downloads

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
Contemporary Accounting Research, Forthcoming
 Ying Cao , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 20, 2011
Accepted Paper Series

Incl. Electronic Paper Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
 Ying Cao , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 17, 2008
Last Revised: June 07, 2011
Working Paper Series
662 downloads

Incl. Electronic Paper Does Competition Drive Credit Risk and Performance in Financial Services Lending? An Australian Investigation
Journal of Law and Financial Management, Vol. 6, No. 2, pp. 32-38, December 2007
 Josephine Diane Donato
University of Sydney
Date Posted: April 23, 2008
Accepted Paper Series
140 downloads

Incl. Electronic Paper Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation? An Empirical Analysis
University of Bremen Working Paper
 Jochen Zimmermann , Igor Goncharov and Joerg R. Werner
University of Bremen - Faculty of Business Studies and Economics , WHU - Otto Beisheim School of Management and Frankfurt School of Finance & Management gemeinnützige GmbH
Date Posted: November 29, 2004
Working Paper Series
744 downloads

Does Congruence Between Audit Structure and Auditors' Locus of Control Affect Job Performance?
As published in Accounting Review, April 2001
 Troy A. Hyatt and Douglas F. Prawitt
Seattle University and Brigham Young University
Date Posted: December 14, 2000
Accepted Paper Series

Incl. Electronic Paper Does Conservatism Help or Hurt Market Efficiency?
 Martin Dierker
University of Houston - C.T. Bauer College of Business
Date Posted: April 21, 2006
Working Paper Series
492 downloads

Incl. Electronic Paper Does Conservative Stock Option Accounting Lead to Aggressive Cash Flow Reporting?
 Paul Hribar and D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 27, 2007
Working Paper Series
357 downloads


 

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