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SSRN eLibrary Search Results
JEL Code: M49
959,271 Total downloads
Showing Papers 461 - 510 of 2,255
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1 2 3 4 ... 46 | Next >
   

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure
Auditing: A Journal of Practice & Theory, Forthcoming
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: September 24, 2016
Accepted Paper Series

Incl. Electronic Paper Participative Planning and Information Flow within Management Control
Zeszyty Teoretyczne Rachunkowości (Theoretical Journal of Accounting), ISSN 1641-4381, e-ISSN 2391-677X,
Tomasz Dyczkowski and Joanna Dyczkowska
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: September 12, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper A Chinese Kandi Recipe: One Part Sustainability and One Part Entrepreneurial Spirit
Review of Business & Finance Studies, Vol. 7(2), p. 11-20, 2016
William E. Bealing, Jr and Edward Pitingolo
Shippensburg University of Pennsylvania and Shippensburg University of Pennsylvania
Date Posted: September 01, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Firm-Value Effects of CSR Disclosure and CSR Performance
Robert Gutsche and Jan-Frederic Schulz
University of St. Gallen and University of St. Gallen
Date Posted: August 13, 2016
Working Paper Series
67 downloads

Incl. Electronic Paper Creative Pricing Issues in CPA Firm Practice for Ethical and Profitable Activity
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Gregory S. Kordecki, Maria Lombardi Bullen and Elizabeth Capener
Clayton State University, San Jose State University and San Jose State University
Date Posted: August 09, 2016
Accepted Paper Series
10 downloads

Assessment of Corporate Governance Disclosure in the GCC Countries Using the UNCTAD ISAR Benchmark
The Journal of Developing Areas, 50(2):   453-460
Nermeen F. Shehata
The American University in Cairo
Date Posted: July 30, 2016
Accepted Paper Series

Incl. Electronic Paper The Information Content of Analysts' Book Value Per Share Forecasts
Dirk E. Black and Thaddeus Neururer
Tuck School of Business at Dartmouth and University of Connecticut - School of Business
Date Posted: July 30, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper An Empirical Investigation of the Adoption Status of New Cost and Management Accounting Techniques Among Kenyan Manufacturing Companies.
Oluyinka Isaiah Ogungbade, Patrick E. Idode and Alade Muyiwa Ezekiel
Afe Babalola University, Bells University of Technology and Adekunle Ajasin University
Date Posted: July 21, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 118-125, July 2016
Citrawati Jatiningrum Sr., Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
STMIK Pringsewu, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
57 downloads

Incl. Electronic Paper Capability Component of Fraud and Fraud Prevention in the Saudi Arabian Banking Sector
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 68-71, Forthcoming
Rayaan Baz, Rose Shamsiah Samsudin, Ayoib Che-Ahmad and Oluwatoyin Muse Johnson Popoola
Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Universiti Utara Malaysia and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper An Analysis of Ethics Articles Published between 2000-2015 in the Journal of Accountancy and the Accounting Review
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 2, 2016
James H. Thompson and Timothy L. McCoy
Central Washington University and Lamar University
Date Posted: July 17, 2016
Accepted Paper Series
46 downloads

Incl. Electronic Paper Accountants’ Capability Requirements for Fraud Prevention and Detection in Nigeria
International Journal of Economics and Financial Issues, Vol. 6 (S4), 1-10, July 2016
Oluwatoyin Muse Johnson Popoola, Ayoib Che-Ahmad, Rose Shamsiah Samsudin, Kalsom Salleh and Adebola Babatunde
Universiti Utara Malaysia, Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Kolej Poly-tech Mara and Afe Babalola University
Date Posted: July 12, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Can Stakeholders Be Satisfied with Accountants’ Education to Act as Advisors to Self-Managed Superannuation Funds
Financial Planning Research Journal, Vol 2(1) 2016, 36-54
Brett Freudenberg and Dale Boccabella
Griffith University - Griffith Business School and University of New South Wales (UNSW)
Date Posted: July 07, 2016
Last Revised: August 19, 2016
Accepted Paper Series
13 downloads

Accounting During Three Time Periods: The Case of Kosovo
Accounting and Financial History Research Journal, ISSN 2146-4928, Issue 5, July 2013.
Arben Dermaku, Gazmend Luboteni, Nexhmije Berisha and Arber H. Hoti
University of Pristina, University of Prishtina, University of Prishtina and University of Prishtina - Faculty of Economics
Date Posted: July 07, 2016
Last Revised: September 28, 2016
Accepted Paper Series

Incl. Electronic Paper The Plunge in Oil Price: Unravel the Pitfalls of Principle Based Impairment
Yohanes Handoko Aryanto
Pertamina EP
Date Posted: July 07, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper العوامل المؤثرة في اعتماد المدققين الخارجيين على المدققين الداخليين في تقييم نظام الرقابة الداخلية في المملكة العربية السعودية (The Factors Affect the Dependence of the External Auditors on Internal Auditors in Assessing The Internal Control System in the Kingdom of Saudi Arabia)
Turkiah Saeed Alahmari and Jamel Azibi
Arab East College for Graduate Studies and Law Faculty, Management and Economics Science of Jendouba
Date Posted: June 26, 2016
Working Paper Series
34 downloads

Incl. Electronic Paper Making Sense of Custom Contrast Analysis: Seven Takeaways and a New Approach
Ryan D. Guggenmos, M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Massachusetts Amherst and University of Massachusetts at Amherst
Date Posted: June 20, 2016
Last Revised: August 05, 2016
Working Paper Series
168 downloads

Incl. Electronic Paper How to Be a Good Co-Author
Denton Collins, Derek Oler and Christopher J. Skousen
Texas Tech University - School of Accounting, Texas Tech University - Rawls College of Business and Utah State University - School of Accountancy
Date Posted: June 18, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper The Supply of CAs(SA):A Malthusian Trap?
Phillip de Jager and Pieter van der Spuy
University of Cape Town - Department of Finance and Tax and Stellenbosch University
Date Posted: June 18, 2016
Last Revised: September 28, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Analiza Finansijskih Izveštaja - ažurirana verzija (Financial Statement Analysis - Updated Version)
Nemanja Stanisic
Singidunum University - Department for Business Economics
Date Posted: June 03, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach
Journal of Accounting, Auditing and Finance, Vol. 13, No. 2, 1998
Saurav K. Dutta and Lynford E. Graham
State University of New York (SUNY) at Albany and Bentley University
Date Posted: June 01, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Socially Responsible Investing: Data-Driven Decision Making
Magali A. Delmas and Jinghui Lim
University of California, Los Angeles (UCLA) and University of California, Los Angeles (UCLA)
Date Posted: May 29, 2016
Working Paper Series
74 downloads

Incl. Electronic Paper Audit Firm Reputational Consequences of Alleged Non-GAAP Misconduct by Clients
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Texas at Austin - McCombs School of Business, Texas A&M University - Department of Accounting and University of Georgia
Date Posted: May 25, 2016
Last Revised: August 28, 2016
Working Paper Series
86 downloads

Incl. Electronic Paper The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing
Kelley School of Business Research Paper No. 16-42
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: May 14, 2016
Working Paper Series
103 downloads

Incl. Electronic Paper Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
Kelley School of Business Research Paper No. 16-41
Michelle Hutchens, Sonja O. Rego and Amy Genson Sheneman
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 14, 2016
Last Revised: June 26, 2016
Working Paper Series
208 downloads

Incl. Electronic Paper Risk Management Disclosure in Lithuanian Commercial Banks Financial Statements
Dalia Kaupelyte, Mantas Seilius and Rūta Zinkevičiūtė
Vytautas Magnus University, Vytautas Magnus University and Vytautas Magnus University
Date Posted: May 13, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee and Carolyn Levine
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Date Posted: May 12, 2016
Last Revised: September 09, 2016
Working Paper Series
111 downloads

Incl. Electronic Paper Implied Growth Horizons and the Cost of Equity
Job E.B.M. Mangelmans and Herbert A. Rijken
VU University Amsterdam and Vrije Universiteit Amsterdam (Free University)
Date Posted: May 05, 2016
Last Revised: May 14, 2016
Working Paper Series
63 downloads

Incl. Electronic Paper Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion
Journal of Accounting Literature, Forthcoming
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Date Posted: May 05, 2016
Accepted Paper Series
51 downloads

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Sean T. McGuire, Stevanie S. Neuman, Thomas C. Omer and Adam J. Olson
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati
Date Posted: April 23, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Wm. Dennis Huber
Capella University
Date Posted: April 20, 2016
Accepted Paper Series
79 downloads

Incl. Electronic Paper Value Relevance of Voluntary Risk Disclosure Levels: Evidence from Saudi Banks
Al-Maghzom, A., Hussainey, K. and Aly, D. (2016). Value relevance of voluntary risk disclosure levels: Evidence from Saudi banks. Journal of Accounting and Taxation, Volume 8, Number 1
Abdullah Al-Maghzom, Khaled Hussainey and Doaa A Aly
University of Gloucestershire, Portsmouth University and University of Gloucestershire
Date Posted: April 17, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper Operating Performance and Aggressive Trade Credit Policies
Travis Box, Ryan L. Davis, Matthew D. Hill and Chris M Lawrey
University of Mississippi - Department of Finance, University of Alabama at Birmingham, Arkansas State University and University of South Alabama
Date Posted: April 14, 2016
Last Revised: May 26, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper Determinants of Internal Auditors Effectiveness: Case of Ethiopian Public Sectors
International Journal of Advances in Management and Economics, ISSN: 2278-3369
Tarekegn Tariku Ebissa
Debre Markos University
Date Posted: April 07, 2016
Accepted Paper Series
39 downloads

Incl. Electronic Paper Evaluating XBRL's Impact on the Timeliness and Accuracy of Security Analysts' Next-Year EPS Forecasts
Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck

Date Posted: March 31, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper Cloud Computing with ERP - A Push Business Towards Higher Efficiency
Annaul Research Journal of SCMS Pune, Volume 4 , pp- 140-155
Dhiraj Jain Sr. and Yuvraj Sharma
Symbiosis International University - Symbiosis Centre for Management Studies , Pune and Cognus Technology Limited
Date Posted: March 29, 2016
Working Paper Series
135 downloads

Application of Critical Systems Thinking to Performance Auditing Practice at the Indonesian Supreme Audit Institution: Issues and Challenges
Systems Research and Behavioral Science Journal, Volume 33, Issue 1, 2016
Agus Bambang Irawan and Janet J McIntyre
Independent and Flinders University
Date Posted: March 29, 2016
Working Paper Series

Incl. Electronic Paper Guide to Corporate Governance Regulations and Standards in Egypt
Guide to Corporate Governance Principles in Egypt, 2011
Nermeen F. Shehata
The American University in Cairo
Date Posted: March 27, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper The SEC’s Ultra Vires Recognition of the FASB as a Standard-Setting Body
Richmond Journal of Law & the Public Interest, 19(2), 120-152 (2016)
Wm. Dennis Huber
Capella University
Date Posted: March 17, 2016
Accepted Paper Series
69 downloads

Incl. Electronic Paper Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión (Virtual Learning Environment and Academic Outcomes: Empirical Evidence for the Teaching of Management Accounting)
Revista de Contabilidad-Spanish Accounting Review, 17(2), 2014
Dolores Montagud and Juan L. Gandía
University of Valencia and University of Valencia - Department of Accounting
Date Posted: March 16, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper IFRS – Ten Years Later
Accounting and Business Research vol 46 (5)
Ray Ball
University of Chicago - Accounting
Date Posted: March 09, 2016
Last Revised: July 09, 2016
Accepted Paper Series
400 downloads

Is There Systematic Inter-Partner Variation in Audit Outcomes and Pricing?
Mara Cameran, Domenico Campa and Jere R. Francis
Bocconi University - Department of Accounting, International University of Monaco (IUM) and University of Missouri at Columbia
Date Posted: March 08, 2016
Working Paper Series

Incl. Electronic Paper Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty
Kevin Moffitt, Vernon J. Richardson, Neal M. Snow, Martin Weisner and David A. Wood
Rutgers, University of Arkansas at Fayetteville, Lehigh University, Monash Business School and Brigham Young University - School of Accountancy
Date Posted: March 08, 2016
Last Revised: May 06, 2016
Working Paper Series
76 downloads

Incl. Electronic Paper Examining Management Information Flows in Business Organisations
"International Journal of Contemporary Management", vol. 14(4), 2015, pp. 45-74, ISSN 2449-8920, DOI:10.4467/24498939IJCM.15.010.4489
Tomasz Dyczkowski and Joanna Dyczkowska
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: March 07, 2016
Accepted Paper Series
25 downloads

Incl. Electronic Paper Consequences of Changing the Auditor's Report: Evidence from the U.K.
Elizabeth F. Gutierrez, Miguel Minutti-Meza, Kay W. Tatum and Maria Vulcheva
University of Chile, University of Miami - School of Business Administration, University of Miami and Florida International University
Date Posted: March 03, 2016
Working Paper Series
363 downloads

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion
Journal of Accounting Research, Vol. 53, No. 2, 2015
Kristian D. Allee and Matthew D. DeAngelis
University of Arkansas - Department of Accounting and Georgia State University
Date Posted: March 03, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Strategies: It's Not Just About Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: February 21, 2016
Working Paper Series
92 downloads

Incl. Electronic Paper The Expectation Differences Among Stakeholders in the Financial Valuation Fitness of Auditors
James A. DiGabriele
Montclair State University
Date Posted: February 21, 2016
Working Paper Series
104 downloads

Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States
Journal of Accounting and Economics (Forthcoming)
Phillip T. Lamoreaux
Arizona State University
Date Posted: February 13, 2016
Accepted Paper Series

Incl. Electronic Paper The Association between Executive Turnover and Financial Misreporting: Evidence from Germany
Matthias Hoeltken, Stephanie Jana and Henning Zülch

Date Posted: February 05, 2016
Working Paper Series
37 downloads


 

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