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68,988
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238,981
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JEL Code: M4
5,293,142 Total downloads
Showing Papers 4,361 - 4,410 of 13,023
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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
Portfolio Aspects Of Segment Identification
Neil Garrod
Date Posted: July 17, 2000303 downloads
Project Selection, Income Smoothing and Bayesian Learning University of Frankfurt Working Paper
Christian Gaber
Date Posted: September 19, 2003303 downloads
The External Financing Anomaly beyond Real Investments and Earnings Management
Full Yet Eric Campbell Lam
and
K. C. John Wei
Date Posted: March 17, 2009Last Revised: March 06, 2012303 downloads
The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty Accounting Horizons, Forthcoming
Tony Kang
,
Gopal V. Krishnan ,
Michael C. Wolfe
and
Han Yi
Date Posted: March 27, 2012303 downloads
The Screening Effect of the Private Securities Litigation Reform Act U of Michigan Law & Economics, Olin Working Paper No. 07-008
Stephen J. Choi
,
Karen K. Nelson and
Adam C. Pritchard
Date Posted: March 26, 2007303 downloads
Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation: Identifying Subsidiaries Under IFRS 10)
Michael Reiland
Date Posted: October 10, 2011Last Revised: December 07, 2011302 downloads
Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and Management, Vol.1, No. 1, pp. 30-33, 2012
Rasha Kassem
Date Posted: August 01, 2012302 downloads
Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business International Journal of Economic Sciences and Applied Research, Vol. 4, No. 1, pp. 19-34
Theofanis Karagiorgos
,
George Drogalas
and
Nikolaos Giovanis
affiliation not provided to SSRN
Date Posted: April 14, 2011302 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
Explicit Relative Performance Evaluation in Performance-Vested Equity Grants
Mary Ellen Carter ,
Christopher D. Ittner and
Sarah L. C. Zechman
Date Posted: July 18, 2007Last Revised: November 20, 2011302 downloads
Reforming Accounting Education in a Transition Economy: A Case Study of Armenia International Management Development Association, Forthcoming
Robert W. McGee
Date Posted: May 30, 2003302 downloads
Spanish Auditors and the 'True and Fair View' Economics Working Paper 409
Oriol Amat ,
John Blake and
Ester Oliveras
affiliation not provided to SSRN
and
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: January 13, 2000302 downloads
The Effect of Corporate Status on External Audit Fees: Evidence from the UK Journal of Business Finance & Accounting, Forthcoming
Mark A. Clatworthy
and
Michael J. Peel
Date Posted: August 18, 2006302 downloads
The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia CAAA Annual Conference 2010
Khairul Anuar Kamarudin
,
Keitha L. Dunstan and
Tony van Zijl
Date Posted: January 11, 2010Last Revised: May 03, 2012302 downloads
The Impact of Big N Public Accounting Firm Consolidation on Auditor Industry Concentration
Kimberly Dunn ,
Mark J. Kohlbeck and
Brian W. Mayhew
Date Posted: July 26, 2008302 downloads
The Superiority of Analyst Forecasts as Measures of Expectations: Evidence from Earnings Journal of Finance, Vol. 33, No. 1, March 1978
Lawrence D. Brown and
Michael S. Rozeff
Date Posted: May 23, 2006302 downloads
Transient Institutional Ownership and the Contracting Use of Returns and Earnings
Shane S. Dikolli ,
Susan Cohen Kulp and
Karen L. Sedatole
Date Posted: February 08, 2005302 downloads
Accounting Alchemy BIS Working Paper No. 302
Robert E. Verrecchia
Date Posted: May 05, 2010301 downloads
Considerations Concerning the Just Value of the Financial Instruments According to the IAS 32 and IAS 39
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009301 downloads
Earnings Expectations and Investor Clienteles AFA 2004 San Diego Meetings; Mendoza College of Business Working Paper
Robert H. Battalio and
Richard R. Mendenhall
Date Posted: July 28, 2003301 downloads
Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
Joseph F. Brazel
,
Christopher P. Agoglia
and
Richard C. Hatfield
Date Posted: March 27, 2003301 downloads
On the Tension between Full Revelation and Earnings Management: A Reconsderation of the Revelation Principle
Tavy Ronen and
Varda Yaari
Date Posted: January 18, 2003301 downloads
Restatement Disclosures and Management Earnings Forecasts Accounting Horizons, Forthcoming
Michael Ettredge ,
Ying (Julie) Huang and
Weining Zhang
Date Posted: February 20, 2011Last Revised: December 03, 2012301 downloads
The Effect of Personal Values on Individuals' Ethical Behavioural Intentions: Evidence from Professional Auditors in People's Republic of China (CAAA) 2008 Annual Conference Paper
Mingzhi Liu
Date Posted: January 14, 2008301 downloads
The Effect of R&D Inputs and Outputs on the Relation Between the Uncertainty of Future Operating Performance and R&D Expenditures Simon School Working Paper No. FR 09-05
Shail Pandit ,
Charles E. Wasley and
Tzachi Zach
Date Posted: January 27, 2009Last Revised: January 02, 2010301 downloads
What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence Accounting and Business Research, Vol. 38, No. 3, pp. 217-256, 2008
Anne Wyatt
Date Posted: March 10, 2008Last Revised: January 18, 2012301 downloads
A Reality Check for Management Accounting
Gary Spraakman
Date Posted: January 04, 2008300 downloads
Auditor Negotiations: An Examination of the Efficacy of Intervention Methods Accounting Review, Forthcoming
Ken Trotman ,
Arnold Wright and
Sally Wright
Date Posted: April 14, 2005300 downloads
Convergence of Accounting Standards and Foreign Direct Investment Finance and Corporate Governance Conference 2011 Paper
Yuan Ding
,
Charles J. P. Chen
and
Bin Xu
Date Posted: November 06, 2010Last Revised: February 10, 2011300 downloads
Delivering the Irving Promise Case and Teaching Guide AAA 2009 Management Accounting Section (MAS) Meeting Paper
Lawrence Carr
Date Posted: July 24, 2008300 downloads
Does Action Learning Lead to Organizational Growth?
Ivo De Loo and
Bernard Verstegen
Date Posted: July 25, 2000300 downloads
Expected Utility Valuation of Executive Stock Options in a Binomial Framework: A Comparative Analysis
Don M. Chance and
Tung-Hsiao Yang
Date Posted: July 04, 2004300 downloads
Incentives, Performance Measurement Systems and Managerial Effort Allocation
Davide Rizzotti
Date Posted: March 04, 2008300 downloads
Internal Governance and Real Earnings Management
Qiang Cheng ,
Jimmy Lee and
Terry J. Shevlin
Date Posted: October 16, 2012300 downloads
Is Environmental Performance a Determinant of Bond Pricing?
Evidence from the U.S. Pulp and Paper and Chemical Industries
Thomas Ervin Schneider
Date Posted: November 13, 2008Last Revised: January 27, 2013300 downloads
The Information Content of Quarterly Earnings in Syndicated Bank Loans Prices
Linda Allen ,
Hongtao Guo
and
Joseph Weintrop
Date Posted: August 05, 2004300 downloads
The Value Added By Auditing and the Hidden Costs of Regulation: Public School Operation AAA 2007 Management Accounting Section (MAS) Meeting Paper
Christopher S. McIntosh
Date Posted: August 01, 2006300 downloads
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure Accounting Review, Vol. 85, No. 4, pp. 1131-1162, 2010
Linda Smith Bamber ,
John (Xuefeng) Jiang and
Isabel Yanyan Wang
Date Posted: November 10, 2009Last Revised: October 20, 2010300 downloads
A 'Friend and Advisor': Management, Auditors, and Confidence in
Germany's Credit Cooperatives, 1889-1914 Yale Economic Growth Center Discussion Paper No. 824
Timothy W. Guinnane
Date Posted: June 28, 2001299 downloads
Accounting’s Nadir: Failures of Form or Substance? University of Pennsylvania Journal of Business Law, Vol. 12, 2010
Daniel Austin Green
Date Posted: August 04, 2009Last Revised: September 30, 2010299 downloads
Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises Johnson School Research Paper Series No. #38-09
Karim Jamal ,
Robert J. Bloomfield ,
Theodore E. Christensen ,
Robert H. Colson
,
Stephen R. Moehrle ,
James A. Ohlson ,
Stephen H. Penman ,
Gary Previts ,
Thomas L. Stober ,
Shyam Sunder
and
Ross L. Watts
Date Posted: July 07, 2009Last Revised: January 27, 2013299 downloads
Distinguishing Between Equity and Liabilities - A View on FASB's and IASB's Approaches and an Introduction of the Loss Absorption Approach
Helga Kampmann
and
Martin Schmidt
Date Posted: August 20, 2008299 downloads
ESOPs and Earnings Management: An Empirical Note
Pornsit Jiraporn
Date Posted: November 10, 2006299 downloads
General Theory of Cost Minimization Strategies of Continuous Audit of Databases
Jagdish Pathak
,
Sévérien Nkurunziza
and
S. Ejaz Ahmad
Date Posted: July 23, 2007Last Revised: February 11, 2010299 downloads
Measuring Credit Spread Risk ERIM Report Series Reference No. ERS-2002-95-F&A
Rachel A.J. Pownall and
Ronald Huisman
Date Posted: February 26, 2008299 downloads
Reinventing the Securities Disclosure Regime: Online Questionnaires as Substitutes for Form-Based Filings Stanford Law and Economics Olin Working Paper No. 361, Rock Center for Corporate Governance at Stanford University Working Paper No. 2
Joseph Grundfest and
Alan L. Beller
Date Posted: August 19, 2008Last Revised: September 29, 2009299 downloads
Using the Integrated Activity-Based Costing and Economic Value Added Information System for Project Management Proceedings of the Seventh Americas Conference on Information Systems, August 2001
Narcyz Roztocki
Date Posted: November 13, 2011299 downloads
Do Better-Governed Firms Make More Informative Disclosures? Canadian Evidence
Wendy Beekes
,
Philip R. Brown and
Germaine Chin
Date Posted: February 07, 2006298 downloads
The Effect of Regulation Fair Disclosure on the Relevance of Conference Calls to Financial Analysts
Date Posted: January 27, 2003298 downloads
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