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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
Papers Received in
  Last 12 months:
68,898

Paper Downloads:
To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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  Resolved
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238,027
Total References: 8,463,775
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Total Citation
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5,708,794
Papers with
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,490 Total downloads
Showing Papers 5,001 - 5,050 of 13,017
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Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Electronic Paper Evaluitis - A New Illness (Evaluitis - Eine Neue Krankheit)
Bruno S. Frey
CREMA
Date Posted: July 14, 2006
Working Paper Series
156 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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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