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SSRN eLibrary Search Results
JEL Code: M40
1,104,385 Total downloads
Showing Papers 441 - 490 of 3,347
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Non-Audit Services and Auditor Independence: Client Performance
Sun Min Kang
Independent
Date Posted: September 03, 2015
Working Paper Series

The Application of Business Risk Audit Methodology within Non-Big-4 Firms
Journal of Financial Reporting and Accounting, Vol. 11, Issue 1, 2015
Imad Kutum , Ian A.M. Fraser and Khaled Hussainey
Kutum & Associates Inc. , University of Stirling - Department of Accounting and Finance and Plymouth University
Date Posted: September 02, 2015
Accepted Paper Series

Incl. Electronic Paper Gathering Data for Financial Reporting Research
Robert J. Bloomfield , Mark W. Nelson and Eugene F. Soltes
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard Business School
Date Posted: August 30, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Elmer G. Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession
Martin Emanuel Persson , Vaughan S Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: August 30, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Value Creation and Appropriation of Firms: Concepts, Theories and Methodology
Research Journal of Finance and Accounting, 6 (12): 211-220, 2015
Fatai A. Atanda
Obafemi Awolowo University, Department of Management and Accounting
Date Posted: August 30, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Partner-Client Relationship and Auditor Switches
China Journal of Accounting Studies, 1:2, 114-137, 2013, DOI: 10.1080/21697221.2013.788974
Shuang Xue , Feiteng Ye and Yun Hong
Shanghai University of Finance and Economics , Shanghai Lixin University of Commerce and Shanghai University of Finance and Economics
Date Posted: August 29, 2015
Last Revised: August 30, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: August 28, 2015
Last Revised: August 29, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Financial Reports Based Proxies for Bargaining Power of Buyers and Sellers
2015 Academy of Management Annual Meeting, Vancouver, Canada, August 2015
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: August 27, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Regulations, Institutions and Income Smoothing by Managing Technical Reserves: International Evidence from the Insurance Industry
Omega, The International Journal of Management Science, Forthcoming, Bank of Finland Research Discussion Paper 15/2015
Chrysovalantis Gaganis , Iftekhar Hasan and Fotios Pasiouras
University of Crete - Faculty of Social Sciences - Department of Economics , Fordham University - Gabelli School of Business and University of Surrey - Surrey Business School
Date Posted: August 23, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Effects of Knowledge Sharing on Helping Behavior: Implications for Reward System Design
Katlijn Haesebrouck , Alexandra G. H. L. Van den Abbeele and Michael G. Williamson
KU Leuven - Faculty of Business and Economics (FEB) , Katholieke Universiteit Leuven (K.U.Leuven) and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 22, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Netspar Discussion Paper No. 12/2014-096
Irina Stefanescu , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , University of Arkansas, Fayetteville - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: August 22, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Evidence for the Existence of Downward Real Earnings Management
Journal of Auditing, Accounting and Finance, Forthcoming, Bank of Finland Research Discussion Paper No. 13/2015
Bill Francis , Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University - Gabelli School of Business and SUNY at Old Westbury - School of Business
Date Posted: August 21, 2015
Accepted Paper Series
35 downloads

Incl. Electronic Paper Managerial Equity Holdings and Income Smoothing Incentives
Qing (Sydney) Shu and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business and University of Oklahoma - Michael F. Price College of Business
Date Posted: August 20, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper The Lemons Problem in Markets for Strategy
Mary J. Benner and Todd Zenger
University of Minnesota - Twin Cities - Carlson School of Management and University of Utah
Date Posted: August 20, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Stock Price Response to New CEO Earnings News
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: August 20, 2015
Last Revised: August 31, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Flexibility on Multiple Dimensions: A Typology of Beyond Budgeting Practices
Winnie O'Grady and Chris Akroyd
University of Auckland - Business School and Oregon State University
Date Posted: August 18, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper The Association between Viability Related Factors and Control Package Choices in the Context of Foreign Subsidiaries
Zoltan Matolcsy and James Wakefield
University of Technology, Sydney and University of Technology Sydney (UTS)
Date Posted: August 17, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Financial Reporting Quality and Peer Group Composition
Bart Dierynck and Arnt Verriest
Tilburg University and EDHEC Business School
Date Posted: August 17, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Audit Firm Rotation and Audit Quality in the Nigerian-Banking Sector
Omoye, A. S., & Aronmwan, E. J. (2013). Audit Firm Rotation and Audit Quality in the Nigerian Banking Sector. Benin Journal of Social Sciences, 21(2), 34-43
Alade Sule Omoye and Edosa Joshua Aronmwan
University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: August 12, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Auditee Characteristics and Audit Fees: An Analysis of Nigerian Quoted Companies
Aronmwan, E. J., & Okafor, C. A. (2015). Auditee characteristics and audit fees: An analysis of Nigerian quoted companies. Journal of Social and Management Sciences, 10(2), 68-79
Edosa Joshua Aronmwan and Chinwuba Okafor
University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: August 12, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Impact of Risk: An Alternative Credit Risk Measure Based on Expected Credit Losses for Business Steering and Model Backtesting
IFRS 9 Key Issues and Impacts, Whitepaper published by Risk Dynamics SPRL, Brussels, Belgium, June 2015, pp 10-11.
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: August 11, 2015
Accepted Paper Series
22 downloads

Incl. Electronic Paper Methodological Thoughts on Expected Loss Estimation for IFRS 9 Impairment: Hidden Reserves, Cyclical Loss Predictions and LGD Backtesting
Forthcoming in Credit Technology by Serasa Experian, No 92, Sept 2015 (in English and Portuguese with local market additions by Carlos Antonio Campos Nogueira)
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: August 11, 2015
Accepted Paper Series
43 downloads

Incl. Electronic Paper Can Users Perceive Minimally Material Weekly Patterns and Anomalies in Embedded Income Statement Sparklines?
Amy M. Masnick and Daniel Tinkelman
Hofstra University and Hofstra University - Frank G. Zarb School of Business
Date Posted: August 09, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Management Sales Forecasts and Firm Market Power
Andrew Acito , David Folsom and Rong Zhao
Michigan State University , Lehigh University and University of Calgary
Date Posted: August 09, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Conditional Persistence of Earnings Components and Accounting Anomalies
Journal of Business, Finance & Accounting, Forthcoming
Eli Amir , Itay Kama and Shai Levi
Tel Aviv University , Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Tel Aviv University
Date Posted: August 07, 2015
Accepted Paper Series
44 downloads

Incl. Electronic Paper Public Accounting and the Myth of the Public Interest
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 2, 2015
Wm. Dennis Huber
Capella University
Date Posted: August 07, 2015
Accepted Paper Series
99 downloads

Incl. Electronic Paper Leading Indicator Variables and Managerial Incentives in a Dynamic Agency Setting
Qintao Fan and Wei Li
University of Illinois, College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 05, 2015
Last Revised: August 18, 2015
Working Paper Series
28 downloads

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt
Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Gavin Cassar , Christopher D. Ittner and Ken Cavalluzzo
INSEAD , University of Pennsylvania - Accounting Department and Wisconsin Capital Management
Date Posted: August 02, 2015
Accepted Paper Series

Incl. Electronic Paper Costly Control: An Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions
Shannon W. Anderson , Henri C. Dekker and Alexandra G. H. L. Van den Abbeele
University of California, Davis - Graduate School of Management , VU University Amsterdam - Department of Accounting and Katholieke Universiteit Leuven (K.U.Leuven)
Date Posted: August 02, 2015
Working Paper Series
25 downloads

Incl. Electronic Paper Analysis of the Residual Income Valuation and Abnormal Earnings Growth Models: A Practical Approach Using Analysts’ Forecasts
Revista de Contabilidade e Controladoria, v. 4, n.1, 2012
Jose Elias Feres de Almeida , Gerlando Augusto Sampaio Franco de Lima , Iran Siqueira Lima and José Roberto Securato
Federal University of Espirito Santo (UFES) , University of São Paulo , University of Sao Paulo (USP) and University of Sao Paulo (USP)
Date Posted: July 31, 2015
Accepted Paper Series
17 downloads

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps
Management Science, Forthcoming
Gauri Bhat , Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: July 30, 2015
Accepted Paper Series

Incl. Electronic Paper Using Sales Revenue as a Performance Measure
Rong Huang , Carol A. Marquardt and Bo Zhang
City University of New York (CUNY) - Stan Ross Department of Accountancy , City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Date Posted: July 29, 2015
Working Paper Series
72 downloads

Incl. Electronic Paper Private Equity Net Asset Values and Future Cash Flows
Tim Jenkinson , Wayne R. Landsman , Brian Rountree and Kazbi Z. Soonawalla
University of Oxford - Said Business School , University of North Carolina Kenan-Flagler Business School , Rice University - Jesse H. Jones Graduate School of Business and University of Oxford - Said Business School
Date Posted: July 29, 2015
Working Paper Series
59 downloads

Incl. Electronic Paper Expected Loss and Impact of Risk: Backtesting Parameter-Based Expected Loss in a Basel II Framework
Journal of Risk Model Validation 7(3), 59-84, Fall 2013, Incisive Media
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: July 29, 2015
Last Revised: August 13, 2015
Accepted Paper Series
34 downloads

Professors on the Board: Do They Contribute to Society Outside the Classroom?
Journal of Business Ethics, Forthcoming
Charles H. Cho , Jay Heon Jung , Byungjin Kwak , Jaywon Lee and Choong-Yuel Yoo
ESSEC Business School , Korea Advanced Institute of Science and Technology (KAIST) - College of Business , KAIST-Graduate School of Finance , Korea Advanced Institute of Science and Technology (KAIST) and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: July 28, 2015
Accepted Paper Series

Framing the Magdalen: Sentimental Narratives and Impression Management in Charity Annual Reporting
Accounting and Business Research, Forthcoming
Lisa Evans and Jacqueline Pierpoint
University of Stirling - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: July 28, 2015
Accepted Paper Series

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Is It a Home Run? Measuring Relative Citation Rates in Accounting Research
Patricia M. Dechow , Richard G. Sloan and Jean Zeng
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: July 26, 2015
Last Revised: August 12, 2015
Working Paper Series
123 downloads

Incl. Electronic Paper The Effect of Audit Regulation on Small Audit Firm Mergers and Audit Quality
Brant E. Christensen , Kecia Williams Smith and Dechun Wang
University of Missouri-Columbia , Texas A&M University and Texas A&M University
Date Posted: July 26, 2015
Working Paper Series
53 downloads

Incl. Electronic Paper Attention Effects in a High-Frequency World
Bidisha Chakrabarty , Pamela C. Moulton and Xu (Frank) Wang
Saint Louis University - John Cook School of Business , Cornell University and Saint Louis University
Date Posted: July 25, 2015
Last Revised: September 01, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper Bias and the Commitment to Disclosure
Forthcoming in Management Science
Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Accepted Paper Series
46 downloads

Incl. Electronic Paper A Theory of Risk Disclosure
Mirko Stanislav Heinle and Kevin Smith
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
157 downloads

Incl. Electronic Paper Taste, Information, and Asset Prices: Implications for the Valuation of CSR
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
Nicole Thorne Jenkins , Mikhail Pevzner and Suning Zhang
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Baltimore - Merrick School of Business and George Mason University
Date Posted: July 21, 2015
Working Paper Series
41 downloads

Incl. Electronic Paper Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
Contemporary Accounting Research, Forthcoming
Yun Fan and Xiaotao Kelvin Liu
University of Houston - C. T. Bauer College of Business and Northeastern University - Accounting Group
Date Posted: July 20, 2015
Accepted Paper Series
57 downloads

Incl. Electronic Paper Product Market Peers and Relative Performance Evaluation
Simon Business School Working Paper No. FR 15-25
Sudarshan Jayaraman , Todd T. Milbourn and Hojun Seo
University of Rochester - Simon Business School , Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: July 19, 2015
Working Paper Series
66 downloads

Incl. Electronic Paper The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives' Equity Portfolios
Journal of Accounting Research, Forthcoming
Hyungshin Park and Dimitris Vrettos
Southern Methodist University - Cox School of Business and Southern Methodist University - Cox School of Business
Date Posted: July 17, 2015
Accepted Paper Series
58 downloads

Incl. Fee Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
CEPR Discussion Paper No. DP10711
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and Bocconi University - Department of Finance
Date Posted: July 13, 2015
Working Paper Series

Incl. Electronic Paper The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans
Divya Anantharaman and Elizabeth Chuk
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Southern California
Date Posted: July 12, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper Non-GAAP Earnings Disclosures and IFRS
Lance Malone , Ann Tarca and Marvin Wee
Commonwealth Bank of Australia , University of Western Australia and The University of Western Australia
Date Posted: July 06, 2015
Working Paper Series
33 downloads


 

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