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JEL Code: M40
879,514 Total downloads
Showing Papers 461 - 510 of 2,743
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Evidence on the Determinants and Economic Consequences of Delegated Monitoring
Anne Beatty ,
Scott Liao and
Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems
,
University of Toronto - Rotman School of Management
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 10, 2011
Working Paper Series
96 downloads
Situated Functionality of Management Accounting Tools within Operational Practices: A Field Study of Physicians Drawing on Casemix
Anja Kern
and
Aziza Laguecir
Imperial College London
and
Université de Laval
Date Posted: September 10, 2011
Last Revised: June 10, 2013
Working Paper Series
Earnings Manipulation and Relative Deprivation - A Meaning-Making Endeavour
Siddharth Mohapatra
affiliation not provided to SSRN
Date Posted: September 07, 2011
Last Revised: September 10, 2011
Working Paper Series
106 downloads
Comment On 'On Estimating Conditional Conservatism' by Ball, Kothari, and Nikolaev
Panos N. Patatoukas
and
Jacob K. Thomas
University of California, Berkeley - Haas School of Business
and
Yale School of Management
Date Posted: September 05, 2011
Working Paper Series
269 downloads
Methodology in Accounting Research: A Critique of Taxonomy
Taiwo Olalere
OPEC Fund for International Development (OFID)
Date Posted: September 03, 2011
Last Revised: September 19, 2011
Working Paper Series
246 downloads
In Search of Corporate Risk Measures to Complete Financial Reporting: The Case of the 'Caldarerie' - Industry
Guido Max Mantovani ,
Elisa Daniotti
and
Paolo Gurisatti
Ca' Foscari University in Venice – Department of Management
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: August 31, 2011
Last Revised: November 25, 2011
Working Paper Series
107 downloads
Management Attitudes Toward Adopting International Accounting Standards: How Japanese Management Attitudes Changed in the Past Decades
Dan Hu
Nagoya University
Date Posted: August 31, 2011
Last Revised: September 20, 2011
Working Paper Series
116 downloads
Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting
Mays Business School Research Paper No. 2012-50
Stephen P. Baginski ,
Sean T. McGuire
,
Nathan Y. Sharp and
Brady J. Twedt
University of Georgia - J.M. Tull School of Accounting
,
Texas A&M University - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
Indiana University - Kelley School of Business
Date Posted: August 30, 2011
Last Revised: May 07, 2013
Working Paper Series
296 downloads
Further Evidence From Meta-Analysis of Audit Fee Research
International Journal of Auditing, Forthcoming
David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: August 29, 2011
Last Revised: February 27, 2013
Accepted Paper Series
429 downloads
Accrual Accounting, Informational Sufficiency, and Equity Valuation
Journal of Accounting Research, Forthcoming
Alexander Nezlobin
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: August 25, 2011
Accepted Paper Series
214 downloads
Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
Auditing: A Journal of Practice & Theory, Vol. 31, No. 1, pp. 127-146
Brant E. Christensen ,
Steven M. Glover and
David A. Wood
Texas A&M University (TAMU) - Department of Accounting
,
Brigham Young University
and
Brigham Young University - School of Accountancy
Date Posted: August 25, 2011
Last Revised: February 10, 2012
Accepted Paper Series
The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting
Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Stephen H. Penman and
Nir Yehuda
Columbia University - Department of Accounting
and
Northwestern University - Department of Accounting Information & Management
Date Posted: August 25, 2011
Last Revised: October 19, 2011
Accepted Paper Series
685 downloads
Value Relevance, Idiosyncratic Risk, and External Financing Activities
Yi-Mien Lin
and
Teng-Shih Wang
National Chung Hsing University - Graduate Institute of Accounting
and
Feng Chia University
Date Posted: August 21, 2011
Working Paper Series
60 downloads
The Valuation of Pro-Forma Free Cash Flows in an IPO Setting: The Case of Canadian Income Trusts
Joy Begley ,
Sandra Chamberlain and
Qiang Cheng
University of British Columbia (UBC) - Sauder School of Business
,
University of British Columbia (UBC) - Division of Accounting
and
Singapore Management University
Date Posted: August 19, 2011
Working Paper Series
76 downloads
Accounting Leadership - Controllers Managing Change
John E. Simms
and
Stephanie George
University of St. Thomas
and
University of Saint Thomas, Houston, TX
Date Posted: August 18, 2011
Working Paper Series
76 downloads
Managers’ Green Investment and Related Disclosure Decisions
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Patrick Martin
and
Donald V. Moser
University of Pittsburgh
and
University of Pittsburgh
Date Posted: August 18, 2011
Last Revised: April 04, 2012
Working Paper Series
302 downloads
Accounting for Net Performance in Managerial Compensation Contracts
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Shane S. Dikolli ,
Christian Hofmann and
Thomas Pfeiffer
Duke University - Fuqua School of Business
,
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
and
University of Vienna - Accounting and Control
Date Posted: August 17, 2011
Last Revised: March 06, 2012
Working Paper Series
246 downloads
CIO Educational Background, Strategic Positioning, and Stock Performance
Rajiv D. Banker ,
Cecilia(Qian) Feng
and
Paul A. Pavlou
Temple University - Fox School of Business and Management
,
Temple University
and
Temple University
Date Posted: August 16, 2011
Working Paper Series
97 downloads
Economic Analysis of Ouchi’s Model
Rajiv D. Banker ,
Shaopeng Li
and
Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management
,
Temple University - Department of Accounting
and
Temple University - Fox School of Business
Date Posted: August 16, 2011
Working Paper Series
70 downloads
Using Internal Controls and Incentive Compensation to Motivate Employees in a Multidimensional Task
Margaret H. Christ ,
Scott A. Emett ,
William B. Tayler and
David A. Wood
University of Georgia
,
Cornell University - Johnson Graduate School of Management
,
Brigham Young University
and
Brigham Young University - School of Accountancy
Date Posted: August 16, 2011
Last Revised: April 19, 2013
Working Paper Series
282 downloads
A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes Judgments, and Recommendations
Brian C. Spilker ,
Bryan W. Stewart ,
Jaron Wilde
and
David A. Wood
Brigham Young University
,
University of South Carolina
,
Texas A&M University (TAMU) - Department of Accounting
and
Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: September 05, 2012
Working Paper Series
60 downloads
Cost Structure and Sustainability in Microfinance Institutions: The Case of Bangladesh
Nelson Waweru ,
Muhammad Zahidul Islam and
Marcela Porporato
York University - School of Administrative Studies
,
York University
and
York University - Atkinson School of Administrative Studies
Date Posted: August 15, 2011
Working Paper Series
264 downloads
Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures
AAA 2012 Management Accounting Section (MAS) Meeting Paper, AAA 2013 Management Accounting Section (MAS) Meeting Paper
Ronald N. Guymon
and
W. Timothy Mitchell
Georgia State University
and
Georgia State University
Date Posted: August 15, 2011
Last Revised: August 21, 2012
Working Paper Series
88 downloads
Participative Budgeting, Psychological Contracts, and Honesty of Communication
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Ranjani Krishnan ,
Eric Marinich
and
Michael D. Shields
Michigan State University - Department of Accounting & Information Systems
,
Michigan State University - Department of Accounting & Information Systems
and
Michigan State University - Department of Accounting & Information Systems
Date Posted: August 15, 2011
Last Revised: July 11, 2012
Working Paper Series
234 downloads
The Social Structure of Communication in Major Accounting Research Journals
Contemporary Accounting Research, Vol. 29, No. 3, pp. 869-909, Fall 2012
Sarah E. Bonner ,
James W. Hesford
,
Wim A. Van der Stede and
S. Mark Young
University of Southern California
,
University of Akron - The George W. Daverio School of Accountancy
,
London School of Economics & Political Science (LSE)
and
University of Southern California - Leventhal School of Accounting
Date Posted: August 15, 2011
Last Revised: October 08, 2012
Accepted Paper Series
947 downloads
An Analysis of the Concept of Mortgage-Backed Securities: An Economic and Legal Perspective
Journal of Law and Financial Management, Vol. 10, No. 1, pp. 22-33, June 2011
Pelma Jacinth Rajapakse
Griffith University - Griffith Business School
Date Posted: August 12, 2011
Working Paper Series
90 downloads
Islamic Finance as a Structured Products Business Line: Acute Complexity and the Need for Standardisation
Journal of Law and Financial Management, Vol. 10, No. 1, pp. 2-21, June 2011
Michael Bennett
World Bank Treasury
Date Posted: August 12, 2011
Accepted Paper Series
140 downloads
Mid-Year and End-of-Year Conventions in Achieving Convergence Among Discounted Cash Flow Models
Vasily Matytskiy
affiliation not provided to SSRN
Date Posted: August 12, 2011
Working Paper Series
142 downloads
SAS 106 – Audit Evidence: Is it Effective?
Thomas Patrick Michael Perry
Texas Womans University - School of Management
Date Posted: August 10, 2011
Working Paper Series
656 downloads
The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Nelson Waweru and
Eric Simiyu Kisaka
York University - School of Administrative Studies
and
PwC - Kenya
Date Posted: August 09, 2011
Working Paper Series
202 downloads
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011,
Wuchun Chi
,
Ling Lei Lisic
and
Mikhail Pevzner
National Chengchi University (NCCU) - Department of Accounting
,
George Mason University - Accounting Program
and
University of Baltimore - Merrick School of Business
Date Posted: August 04, 2011
Last Revised: February 18, 2013
Accepted Paper Series
56 downloads
An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Kimberly M. Sawers
and
Woody M. Liao
Seattle Pacific University
and
University of California, Riverside
Date Posted: August 03, 2011
Working Paper Series
118 downloads
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
A Simple Error-Proof Approach to Find Composite Discount Rates Such as CoLE, WACC and the Like
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: August 02, 2011
Last Revised: August 16, 2011
Working Paper Series
67 downloads
Fee Pressure and Audit Quality
Michael Ettredge ,
Chan Li
and
Elizabeth Emeigh
University of Kansas - School of Business
,
University of Pittsburgh
and
University of Kansas
Date Posted: August 02, 2011
Last Revised: February 20, 2013
Working Paper Series
720 downloads
Dynamic Bonus Pools
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Jörg Budde and
Christian Hofmann
University of Bonn - Economic Science Area
and
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 31, 2011
Last Revised: December 14, 2011
Working Paper Series
61 downloads
Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax
The Accounting Review, Forthcoming
Anne M. Magro and
Sarah E. Nutter
George Mason University
and
George Mason University - Accounting Program
Date Posted: July 29, 2011
Accepted Paper Series
60 downloads
Model of Economic Result’s Management for Brazilian Publics Hospitals
Brazilian Journal of Health Economics, Forthcoming
Professor Vidigal II and
Vinícius Silva Pereira
Universidade Federal de Uberlândia (UFU); Doutorando Administração EAESP/FGV (Fundação Getúlio Vargas)
and
Federal University of Uberlândia - Brazil - UFU
Date Posted: July 29, 2011
Accepted Paper Series
1140 downloads
A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Chun Yip Yuen
,
Ming Liu
,
Xu Zhang
and
Chan Lu
University of Macau - Faculty of Business Administration
,
Hong Kong Baptist University (HKBU) - Department of Accounting & Law
,
University of Macau
and
University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
118 downloads
Training Auditors to Think Skeptically
David Plumlee
,
Brett A. Rixom
and
Andrew J. Rosman
University of Utah - David Eccles School of Business
,
University of Utah - David Eccles School of Business
and
Dean, College of Management
Date Posted: July 22, 2011
Working Paper Series
257 downloads
Entrepreneurs’ Accountability: Accounting or Behavioral Issues?
International Conference on Business and Information, Accounting and Finance Section, Bangkok, Thailand, July 4-6, 2011
Neneng Djuaeriah
and
Innge S. Handojo
Swiss German University
and
Swiss German University
Date Posted: July 17, 2011
Last Revised: September 19, 2011
Accepted Paper Series
192 downloads
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Harvard Business School Research Paper No. 1886489
Kevin Koh ,
Shivaram Rajgopal and
Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School
,
Emory University - Goizueta Business School
and
Harvard Business School
Date Posted: July 15, 2011
Last Revised: August 08, 2011
Working Paper Series
828 downloads
Logistics Costs at Engines Industrial Center
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato
York University - Atkinson School of Administrative Studies
Date Posted: July 14, 2011
Working Paper Series
88 downloads
A Suggested Framework for the Integration of Activity-Based Costing (ABC) in a Lean Environment to Enhance Companies Competitive Position- A Case Study in Egypt
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Sarah Gamal
The German University in Cairo (GUC), Cairo, Egypt.
Date Posted: July 13, 2011
Working Paper Series
658 downloads
Should Last in First Out Inventory Valuation Methods Be Eliminated?
Global Journal of Business Research, Vol. 5. No. 4, pp. 53-67
Peter Harris
affiliation not provided to SSRN
Date Posted: July 12, 2011
Accepted Paper Series
One Hundred Years in Prison for $126 Million Fraud
Review of Business & Finance Case Studies, Vol. 1, No. 1, pp. 73-80, 2010
Kathleen Dunne
and
Maria H. Sanchez
Rider University
and
Rider University - Department of Accounting
Date Posted: July 10, 2011
Accepted Paper Series
101 downloads
Analysts’ Forecasts: What Do We Know after Decades of Work?
Mark Thomas Bradshaw
Boston College
Date Posted: July 08, 2011
Working Paper Series
1316 downloads
The Buyback Monitor – July 2011: Share Buyback Profits of 252 Firms 2000-2011
M. A. Gumport
MG Holdings/SIP
Date Posted: July 06, 2011
Working Paper Series
145 downloads
When is an Energy Audit/Survey Indicated?
Marky Moore
Capital Review Group
Date Posted: July 06, 2011
Last Revised: May 02, 2012
Working Paper Series
33 downloads
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
Journal of Accounting Research, Vol. 43, pp. 291-334, May 2004
Suraj Srinivasan
Harvard Business School
Date Posted: July 05, 2011
Accepted Paper Series
255 downloads
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