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226,618
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JEL Code: M4
5,288,490 Total downloads
Showing Papers 5,001 - 5,050 of 13,017
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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
University of Macedonia
,
Democritus University of Thrace
and
affiliation not provided to SSRN
Date Posted: April 14, 2011
Accepted Paper Series
302 downloads
Evaluation of the Risks of Collective Dominance in the Audit Industry in France
CEPR Discussion Paper No. DP8417
Olivier Billard ,
Marc Ivaldi and
Sebastien Mitraille
affiliation not provided to SSRN
,
Toulouse School of Economics
and
Toulouse Business School
Date Posted: June 06, 2011
Working Paper Series
2 downloads
Evaluative Use of Budgets, Task Variability and Propensities to Create Budgetary Slack: An Empirical Investigation
Harry Posadas and
Lokman Mia
Griffith University, Gold Coast
and
Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: January 13, 1997
Working Paper Series
Evaluitis - A New Illness (Evaluitis - Eine Neue Krankheit)
Bruno S. Frey
CREMA
Date Posted: July 14, 2006
Working Paper Series
156 downloads
Eva© Made Simple: Is it Possible? (Una Forma Sencilla De Calcular El Eva© )
Ignacio Velez-Pareja and
Joseph Tham
Master Consultores
and
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: May 04, 2005
Working Paper Series
595 downloads
Even' Star Organic Farm
AAA 2008 MAS Meeting Paper
Alfred J. Nanni Jr. ,
Dessislava Pachamanova and
Julia Shanks
Babson College
,
Babson College
and
Sebastians Interactive Kitchen
Date Posted: July 30, 2007
Working Paper Series
232 downloads
Event Day 0? After-hours Earnings Announcements
Henk Berkman and
Cameron Truong
University of Auckland - Faculty of Business & Economics
and
Monash University
Date Posted: June 23, 2005
Working Paper Series
494 downloads
Event Driven Trading and the 'New News'
Journal of Portfolio Management, Vol. 38, No. 1, 2011
David Leinweber
and
Jacob Sisk
Leinweber & Co.
and
Thomson Reuters
Date Posted: November 03, 2011
Accepted Paper Series
548 downloads
Event-Based Materiality: An Exploratory Study in Response to Sarbanes-Oxley Section 409 and Regulation Fair Disclosure
Robert E. Pinsker
,
Terence Pitre and
Ronald Daigle
Florida Atlantic University
,
University of St. Thomas
and
Sam Houston State University
Date Posted: September 12, 2006
Working Paper Series
165 downloads
Evidence about Auditor-Client Management Negotiation Concerning Client's Financial Reporting
Journal of Accounting Research, 2001
Michael Gibbins ,
Alan Webb and
Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems
,
University of Waterloo - School of Accounting and Finance
and
Queen's University - School of Business
Date Posted: April 18, 2001
Accepted Paper Series
Evidence about Auditor-Client Management Negotiation Concerning Client's Financial Reporting
Michael Gibbins ,
Alan Webb and
Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems
,
University of Waterloo - School of Accounting and Finance
and
Queen's University - School of Business
Date Posted: February 16, 2001
Working Paper Series
631 downloads
Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production
European Accounting Review, Forthcoming
Joanne Locke
and
Alan D. Lowe
University of Waikato
and
University of Waikato
Date Posted: November 08, 2007
Accepted Paper Series
Evidence from Auditors about Managers' and Auditors' Earnings-Management Decisions
Mark W. Nelson ,
John A. Elliott and
Robin L. Tarpley
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
School of Busineess
and
George Washington University - Department of Accountancy
Date Posted: December 26, 2001
Working Paper Series
1124 downloads
Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting
International Journal of Auditing, Forthcoming
Jean C. Bedard ,
Rani Hoitash
and
Udi Hoitash
Bentley University - Department of Accountancy
,
Bentley University - Department of Accountancy
and
Northeastern University
Date Posted: November 04, 2008
Last Revised: December 05, 2012
Accepted Paper Series
391 downloads
Evidence of a Recent Increase in the Usefulness of Quarterly Earnings Announcements
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michael J. Smith
Boston University School of Management
Date Posted: September 13, 2007
Working Paper Series
216 downloads
Evidence of Accruals Management: A Test of the Free Cash Flow and Debt Monitoring Hypotheses
Bikki Jaggi and
Ferdinand A. Gul
Rutgers, The State University of New Jersey - Accounting & Information Systems
and
Monash University Sunway Campus
Date Posted: May 06, 1998
Working Paper Series
Evidence of Asset Impairment Reversals from China: Economic Reality or Earnings Management?
Shimin Chen
,
Yuetang Wang
and
Ziye Zhao
China Europe International Business School (CEIBS)
,
Nanjing University
and
Shanghai University of Finance and Economics
Date Posted: July 05, 2007
Working Paper Series
649 downloads
Evidence of Assurance Enhancing the Quality of Voluntary Environmental Disclosures: An Empirical Analysis
Accounting & Finance, Vol. 52, Issue 3, pp. 903-939, 2012
Robyn Moroney
,
Carolyn A. Windsor
and
Yong Ting Aw
Monash University
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 09, 2012
Accepted Paper Series
Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis
Robyn Moroney
,
Carolyn A. Windsor
and
Yong Ting Aw
Monash University
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: February 10, 2009
Last Revised: January 15, 2013
Working Paper Series
237 downloads
Evidence of Choice Avoidance in Capital Investment Judgments
Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
Kimberly M. Sawers
Seattle Pacific University
Date Posted: August 16, 2005
Accepted Paper Series
132 downloads
Evidence of Conditional Conservatism: Fact or Artifact?
Panos N. Patatoukas
and
Jacob K. Thomas
University of California, Berkeley - Haas School of Business
and
Yale School of Management
Date Posted: October 25, 2009
Working Paper Series
332 downloads
Evidence of Differing Market Responses to Beating Targets Through Tax Expense Decreases
Cristi A. Gleason and
Lillian F. Mills
University of Iowa - Department of Accounting
and
University of Texas at Austin - McCombs School of Business
Date Posted: May 03, 2007
Working Paper Series
196 downloads
Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management
Cristi A. Gleason and
Lillian F. Mills
University of Iowa - Department of Accounting
and
University of Texas at Austin - McCombs School of Business
Date Posted: April 02, 2004
Working Paper Series
399 downloads
Evidence of Management Discrimination Among Analysts During Earnings Conference Calls
Journal of Accounting Research, Vol. 46, No. 3, pp. 627-659
William J. Mayew
Duke University - Fuqua School of Business
Date Posted: August 16, 2006
Last Revised: July 29, 2008
Accepted Paper Series
Evidence of Manager Intervention to Avoid Working Capital Deficits
Scott Dyreng
,
William J. Mayew and
Katherine Schipper
Duke University
,
Duke University - Fuqua School of Business
and
Duke University
Date Posted: May 24, 2012
Working Paper Series
117 downloads
Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market
Auditing: A Journal of Practice & Theory, Vol 17, Supplement, 1998
Charles P. Cullinan
Bryant College
Date Posted: June 16, 1999
Accepted Paper Series
Evidence of Opinion Shopping: An Analysis of Lateral Auditor Switches
Ferdinand A. Gul and
Kam Wah Lai
Monash University Sunway Campus
and
Hong Kong Polytechnic University
Date Posted: May 29, 2000
Working Paper Series
Evidence of Regulatory Noncompliance with SEC Disclosure Rules on Auditor Changes
THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Kenneth B. Schwartz and
Billy S. Soo
Boston College
and
Boston College
Date Posted: September 25, 1996
Accepted Paper Series
Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows
Accounting Review, Vol. 81, October 2006
C.S. Agnes Cheng and
Wayne B. Thomas
Louisiana State University
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: April 25, 2006
Accepted Paper Series
Evidence of the Relation Between Accounting for Equity Investments and Equity Valuation
JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 4, Fall 1996
Roger C. Graham Jr. and
Craig E. Lefanowicz
Oregon State University
and
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: April 18, 1998
Accepted Paper Series
Evidence on (the lack of) Audit-Quality Differentiation in the Private Client Segment of the Belgian Audit Market
European Accounting Review, Vol. 13, No. 3
Heidi Vander Bauwhede and
Marleen Willekens
Katholieke Universiteit Leuven
and
Katholieke Universiteit Leuven (KUL)
Date Posted: June 25, 2004
Accepted Paper Series
Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Anwer S. Ahmed ,
Stephanie J. Rasmussen and
Senyo Y. Tse
Texas A&M University - Mays Business School
,
University of Texas at Arlington
and
Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: September 11, 2007
Last Revised: April 22, 2008
Working Paper Series
Evidence on Auditor Risk-Management Strategies Before and After the Private Securities Litigation Reform Act of 1995
Asia Pacific Journal of Accounting and Economics, Vol. 9, No. 2, December 2002
Jere R. Francis and
Jagan Krishnan
University of Missouri at Columbia
and
Temple University - Department of Accounting
Date Posted: December 03, 2002
Accepted Paper Series
Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure
Accounting & Taxation, Vol. 1, No. 1, pp. 63-74, 2009
Thilina Kuruppu
affiliation not provided to SSRN
Date Posted: February 26, 2010
Accepted Paper Series
72 downloads
Evidence on differences between Recognition and Disclosure: A Comparison of Inputs to Estimate Fair Values of Employee Stock Options
Preeti Choudhary
Georgetown University
Date Posted: December 07, 2006
Last Revised: February 22, 2012
Working Paper Series
288 downloads
Evidence on EVA
Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999
Gary C. Biddle ,
Robert M. Bowen and
James S. Wallace
The University of Hong Kong
,
University of San Diego - School of Business
and
Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: September 20, 1999
Accepted Paper Series
14548 downloads
Evidence on IFRS Goodwill Impairment Testing by Australian and New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
The University of Sydney Business School
and
The University of Sydney Business School
Date Posted: February 09, 2010
Working Paper Series
312 downloads
Evidence on Implementing a Balanced Scorecard System at the Port Authority Of
Valencia
Global Journal of Business Research, Vol. 3, No. 2, pp. 93-116, 2009
José Antonio Aparisi
,
Arturo Giner Fillol
and
Eva María Pérez-García
University of Valencia
,
affiliation not provided to SSRN
and
Fundación Valenciaport
Date Posted: July 01, 2010
Accepted Paper Series
137 downloads
Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks
Anwer S. Ahmed ,
Anne Beatty and
Carolyn Takeda
Texas A&M University - Mays Business School
,
Ohio State University (OSU) - Department of Accounting & Management Information Systems
and
University of Florida - Department of Finance, Insurance and Real Estate
Date Posted: October 02, 1997
Working Paper Series
2939 downloads
Evidence on Motivations for Downward Earnings Management
Brad Badertscher ,
John D. Phillips ,
Morton Pincus and
Sonja O. Rego
University of Notre Dame
,
University of Connecticut - Department of Accounting
,
University of California, Irvine
and
Indiana University - Kelley School of Business
Date Posted: August 03, 2006
Last Revised: June 11, 2009
Working Paper Series
637 downloads
Evidence on the Association between Financial Restatements and Auditor Resignations
Accounting Horizons, Forthcoming
Ying (Julie) Huang and
Susan Scholz
University of Louisville
and
University of Kansas - Accounting and Information Systems Area
Date Posted: March 06, 2012
Last Revised: November 13, 2012
Accepted Paper Series
43 downloads
Evidence on the Auditor and Client Relationship: What Can be Learned from Reasons Reported by Managers for Changing Auditors?
Scott Whisenant
University of Kansas
Date Posted: March 09, 2000
Working Paper Series
981 downloads
Evidence on the Cost Hierarchy: The Association between Resource Consumption and Production Activities
Shannon W. Anderson and
Karen L. Sedatole
University of California, Davis
and
Michigan State University - Eli Broad College of Business
Date Posted: August 29, 2012
Working Paper Series
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
95 downloads
Evidence on the Effect of Multiple Corporate Restructurings on Analysts' Earnings Forecasts: Do Analysts Learn from Prior Restructuring Events?
Thomas J. Lopez and
Michael B. Clement
University of Alabama - Culverhouse School of Accountancy
and
University of Texas at Austin - Department of Accounting
Date Posted: June 26, 2000
Working Paper Series
599 downloads
Evidence on the Effects of Unverifiable Fair-Value Accounting
Harvard Business School Working Paper No. 08-014
Karthik Ramanna and
Ross L. Watts
Harvard University - Harvard Business School
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 08, 2007
Working Paper Series
1739 downloads
Evidence on the Efficacy of Market Risk Disclosures by Commercial Banks
Anwer S. Ahmed ,
Anne Beatty and
Bruce Bettinghaus
Texas A&M University - Mays Business School
,
Ohio State University (OSU) - Department of Accounting & Management Information Systems
and
Michigan State University - Department of Accounting & Information Systems
Date Posted: June 14, 1999
Working Paper Series
696 downloads
Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Liquidity, and Analyst Following
Thomas Jeanjean
,
Hervé Stolowy ,
Michael H. R. Erkens
and
Teri Lombardi Yohn
ESSEC Business School
,
HEC Paris (Groupe HEC) - Accounting and Management Control Department
,
HEC Paris (Groupe HEC) - Accounting and Management Control Department
and
Indiana University
Date Posted: January 19, 2013
Working Paper Series
60 downloads
Evidence on the Impact of Audit-Firm Portfolio Characteristics on Client Financial Reporting Quality
Department of Applied Economics KU Leuven Working Paper
Ann Gaeremynck ,
Sofie Van der Meulen
and
Marleen Willekens
KU Leuven
,
Tilburg University - Department of Accounting & Accountancy
and
Katholieke Universiteit Leuven (KUL)
Date Posted: October 20, 2003
Working Paper Series
419 downloads
Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees
International Journal of Auditing, Vol. 12, No. 1, pp. 9-24, March 2008
David Hay ,
W. Robert Knechel and
Helen Ling
University of Auckland - Department of Accounting and Finance
,
University of Florida - Fisher School of Accounting
and
affiliation not provided to SSRN
Date Posted: March 19, 2008
Accepted Paper Series
7 downloads
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