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SSRN eLibrary Search Results
JEL Code: M4
6,402,197 Total downloads
Showing Papers 4,251 - 4,300 of 15,360
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Incl. Electronic Paper Non-Financial Information: State of the Art and Research Perspectives Based on a Bibliometric Study
Comptabilité - Contrôle - Audit (Accounting, Auditing and Control), Forthcoming,
Michael H.R. Erkens , Luc Paugam and Hervé Stolowy
Erasmus University Rotterdam - Erasmus School of Economics , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: June 29, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper How Management's Expressions of Confidence Influence Auditors’ Skeptical Response to Management's Explanations
Sanaz Aghazadeh and Jennifer R. Joe
Lehigh University and University of Delaware - Accounting & MIS
Date Posted: June 28, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper R&D Intensity and the Effective Tax Rate - A Meta-Study
Thomas Belz , Dominik von Hagen and Christian Steffens
University of Mannheim , University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: June 28, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context
Multinational Finance Journal, Vol. 11, No. 1/2, p. 77-96, 2007
Amin Mawani
York University - Department of Accounting
Date Posted: June 26, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Are Failure Prediction Models Widely Usable? An Empirical Study Using a Belgian Dataset
Multinational Finance Journal, Vol. 11, No. 1/2, p. 33-76, 2007
Hubert Ooghe and Sofie Balcaen
Vlerick Leuven Gent Management School and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Date Posted: June 26, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Disclosure Granularity and Coordination Failure: An Experiment
Sanjay Banerjee and Michael S. Maier
University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting, Operations and Information Systems
Date Posted: June 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Discussant Comments on 'Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisions'
William Kinney
University of Texas at Austin - Department of Accounting
Date Posted: June 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Investor Valuation of the Abandonment Option: Empirical Evidence from UK Divestitures 1985-1991
Multinational Finance Journal, Vol. 14, No. 3/4, p. 291-317, 2010
Ephraim Clark , Magid Gadad and Patrick Rousseau
Middlesex University Business School , The Academy of Graduate Studies and Institut d'Administration des Entreprises d'Aix-en-Provence (IAE Aix)
Date Posted: June 26, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper 2CASE - Cloud Computing Based Audit Staff Evaluation by Using the GPS4GEF On-Line Prototype
Financial Audit, XIII, No.7(127)/2015, 16-28 & 94-106, ISSN: 1583-5812, on-line ISSN: 1844-8801, revista.cafr.ro/uploads/AF-7-2015---Site-0454.pdf
Daniel Homocianu , Dinu Airinei and Florin Dumitriu
Alexandru Ioan Cuza University - Faculty of Economics and Business Administration , Alexandru Ioan Cuza University - Faculty of Economics and Business Administration and "Al. I. Cuza" University of Iasi
Date Posted: June 25, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Un Procedimiento De Selección De Sub-Muestras De Gran Tamaño De Una Muestra Aleatoria Simple Representativas De La Población De Estudio (A Selection Procedure of High Size Sub-Samples from a Simple Random Sample Representative of the Population)
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , University of the Basque Country - Departamento de Economia Aplicada III (Econometria y Estadistica) and University of Valencia - Department of Financial Economics
Date Posted: June 25, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Discontinuity of Earnings and Earnings Changes Distribution after J-SOX Implementation: Empirical Evidence from Japan
Masahiro Enomoto and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration and Tohoku Gakuin University - Faculty of Business Administration
Date Posted: June 25, 2015
Last Revised: June 26, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Accounting-Based Downside Risk, Cost of Capital, and the Macroeconomy
Yaniv Konchitchki , Yan Luo , Mary L. Z. Ma and Feng Wu
University of California, Berkeley - Haas School of Business , Fudan University , York University and Independent
Date Posted: June 24, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality
Chen Chen , Xiumin Martin , Sugata Roychowdhury and Xin Wang
University of Auckland - Business School , Washington University in Saint Louis - Olin School of Business , Boston College and University of Hong Kong - School of Business
Date Posted: June 24, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper The Accrual Anomaly in Europe: The Role of Accounting Distortions
International Review of Financial Analysis, Forthcoming
George A. Papanastasopoulos and Emmanuel D. Tsiritakis
University of Piraeus - Department of Business Administration and University of Piraeus
Date Posted: June 24, 2015
Accepted Paper Series
10 downloads

Board Processes, Cognitive Conflicts and Financial Reporting Quality
Dinithi Ranasinghe , Paul R. Mather and Suzanne Young
University of Otago , La Trobe University and La Trobe University
Date Posted: June 24, 2015
Working Paper Series

Incl. Electronic Paper Gli Indici Di Bilancio Per La Valutazione D'Azienda -- Approcci Teorici E Metodologici (Final Balance Index Analysis -- Methods and Techniques)

Date Posted: June 23, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Audit Opinions and Information Asymmetry in the Stock Market
Forthcoming, Accounting and Finance
David Abad , Juan P. Sánchez-Ballesta and Jose Yague
Universidad de Alicante , University of Murcia and University of Murcia
Date Posted: June 22, 2015
Accepted Paper Series
43 downloads

Incl. Electronic Paper Do Strict Regulators Increase the Transparency of the Banking System?
Anna M. Costello , Joao Granja and Joseph Weber
Massachusetts Institute of Technology (MIT) - Department of Accounting , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 21, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Determinants of Personal Income Tax Compliance: Perception of Nigerian Tax Payers
Edosa Joshua Aronmwan , Ehichioya Imobhio and Famous Izedonmi
University of Benin , University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: June 21, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Corte Constitucional de Colombia, Tan incorruptible como debería ser? (Constitutional Court of Colombia: As Incorruptible As It Should Be?)
Kelly Gisseth Murillo and Brayan Yamith Jimenez
National University of Colombia and National University of Colombia
Date Posted: June 20, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Accounting for KVA Under IFRS 13
Richard David Kenyon and Chris Kenyon
Birmingham City University and Lloyds Banking Group
Date Posted: June 20, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Beliefs-Driven Price Association
Paul E. Fischer , Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - The Wharton School , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: June 20, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists
Rebecca Bloch , Gary Kleinman and Amanda N. Peterson
Fairfield University - Charles F. Dolan School of Business , Montclair State University and East Carolina University
Date Posted: June 20, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Accounting Information Systems Alignment and SMEs Performance: A Literature Review
International Journal of Management, Economics and Social Sciences, Vol. 4(2), p. 58, 2015
Dekeng Setyo Budiarto , . Rahmawati and M. Agung Prabowo
PGRI University , Sebelas Maret University - Faculty of Economics and Sebelas Maret University
Date Posted: June 19, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Timeliness of Financial Reporting in Nigeria
Efobi, U., & Okougbo, P. (2014). Timeliness of financial reporting in Nigeria. SA Journal of Accounting Research, 28(1), 65-77.
Uchenna Efobi and Peace Onuwabhagbe Okougbo
Covenant University and Covenant University
Date Posted: June 19, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Is the Expanded Model of Audit Reporting Informative to Investors? Evidence from the UK
Clive S. Lennox , Jaime J. Schmidt and Anne Thompson
University of Southern California , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: June 19, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, Vol. 16, No. 3/4, p. 261-301, 2012
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 19, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts
Shota Otomasa , Atsushi Shiiba and Akinobu Shuto
Kansai University , Osaka University and University of Tokyo - Graduate School of Economics
Date Posted: June 19, 2015
Working Paper Series
22 downloads

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes
Review of Accounting Studies, Vol. 20, No. 1, 2015
Sonja O. Rego , Richard A. Cazier , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting , University of Michigan , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: June 18, 2015
Accepted Paper Series

Incl. Electronic Paper Conforming Tax Avoidance and Capital Market Pressure
Brad A. Badertscher , Sharon P. Katz , Sonja O. Rego and Ryan J. Wilson
University of Notre Dame , Columbia Business School - Accounting, Business Law & Taxation , Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: June 17, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Outside Blockholders’ Monitoring of Management and Debt Financing: An Alternative Perspective.
Contemporary Accounting Research, Forthcoming
Valeri V. Nikolaev
University of Chicago Booth School of Business
Date Posted: June 17, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil
Cristiane Benetti and Stephanie Thiery-Dubuisson
ICN Business School and ICN Business School
Date Posted: June 17, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies
Hannu Tapani Ojala , Juha Kinnunen , Lasse Niemi , Pontus Troberg and Jill Collis
Aalto University - Aalto University School of Economics , Aalto University School of Business , Aalto University , Helsinki School of Economics and Brunel University - Brunel Business School
Date Posted: June 16, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providers’ versus Entrepreneurs’ Needs
Hannu Tapani Ojala , Jill Collis , Juha Kinnunen , Lasse Niemi and Pontus Troberg
Aalto University - Aalto University School of Economics , Brunel University - Brunel Business School , Aalto University School of Business , Aalto University and Helsinki School of Economics
Date Posted: June 16, 2015
Working Paper Series
8 downloads

Are Different Stock Market Transparency Requirements Associated with Different Accounting Quality Levels? An Analysis of Bonding Effects on the German Stock Market
Journal of Business Economics, Vol. 85 (2015), pp. 597-633
Marius Gros and Christoph Wallek
Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: June 16, 2015
Last Revised: June 22, 2015
Accepted Paper Series

Incl. Electronic Paper Principles-Based versus Rules-Based Auditing Standards: The Effect of the Transition from AS2 to AS5
International Journal of Auditing, 2015 Forthcoming
Fang Yun Sin , Robyn Moroney and Maria Strydom
PricewaterhouseCoopers , Monash University and Monash University
Date Posted: June 16, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper A Financial and Public Policy Analysis of the Meat Industry
Hannah Michelle Martin , Katherine Taken Smith and Murphy Smith
Murray State University , Murray State University - College of Business and Murray State University - College of Business
Date Posted: June 16, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper There's No Smoke Without Fire: Does the Context of Earnings Management Contain Information About Future Stock Returns?
Nguyet Thi Minh Nguyen , Abdullah Iqbal and Radha K. Shiwakoti
University of Kent, Canterbury , University of Kent, Canterbury and University of Kent - Canterbury Business School
Date Posted: June 16, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
John (Xuefeng) Jiang , Isabel Yanyan Wang and K. Philip Wang
Michigan State University , Michigan State University and Michigan State University - Department of Accounting & Information Systems
Date Posted: June 13, 2015
Working Paper Series
93 downloads

Incl. Electronic Paper Control Interno: Proceso viciado en el Programa de Restitución de Tierras (Internal Control: A Flawed Process in Land Restitution Program)
Ciliana Capera-Ríos and Tatiana Marcela Mosquera
National University of Colombia and National University of Colombia
Date Posted: June 13, 2015
Working Paper Series
4 downloads

Is the January Effect Rational? Insights from the Accounting Valuation Model
Quarterly Review of Economics and Finance, 2015
Kathryn E. Easterday and Pradyot K. Sen
Wright State University and University of Washington Bothell
Date Posted: June 12, 2015
Accepted Paper Series

Incl. Electronic Paper Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2015/01,
Nazim Hussain
Ca Foscari University of Venice, Department of Management, Students
Date Posted: June 12, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)
Robert H. Smith School Research Paper No. RHS 2616810
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance
Date Posted: June 12, 2015
Last Revised: June 16, 2015
Working Paper Series
66 downloads

Incl. Electronic Paper In Search of Accounting Conservatism at the Macroeconomic Level
Henry Laurion and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: June 11, 2015
Working Paper Series
24 downloads

Translating Environmental Motivations into Performance: The Role of Environmental Performance Measurement Systems
Management Accounting Research, Forthcoming
Irene Eleonora Lisi
Catholic University of the Sacred Heart of Milan
Date Posted: June 11, 2015
Accepted Paper Series

Incl. Electronic Paper When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: June 09, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper The Influence of Corporate Social Responsibility on Investment Efficiency and Innovation
Kirsten A. Cook , Andrea M. Romi , Daniela Sanchez and Juan Manuel Sanchez
Texas Tech University - Area of Accounting , Texas Tech University , Texas Tech University - Area of Accounting and Texas Tech University
Date Posted: June 09, 2015
Working Paper Series
102 downloads

Incl. Electronic Paper The Balanced Scorecard: Fashion or Virus?
Administrative Sciences, 5(2), 90-124; doi:10.3390/admsci5020090
Dag Øivind Madsen and Kåre Slåtten
Buskerud and Vestfold University College and Buskerud and Vestfold University College
Date Posted: June 08, 2015
Accepted Paper Series
25 downloads

Incl. Electronic Paper Compensation Consultant Fees and CEO Pay
Jeh-Hyun Cho , Jeong-Hoon Hyun and Jae Yong Shin
Korea Institute of Public Finance , Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: June 08, 2015
Working Paper Series
32 downloads


 

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