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JEL Code: M4
5,336,747 Total downloads
Showing Papers 581 - 630 of 13,135
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A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period
Jeffrey R. Casterella ,
Rosemond Desir
and
Julia Kokina
Date Posted: December 22, 2012Last Revised: January 03, 201362 downloads
Financial Reporting for Joint Ventures and Capital Markets Reactions Department of Management, Università Ca' Foscari Venezia Working Paper No. 23/2012,
Stefana Maria Dima (Cristea)
and
Chiara Saccon
Date Posted: December 22, 201283 downloads
Firm Valuation with Bankruptcy Risk
L. Peter Jennergren
Date Posted: December 21, 2012127 downloads
Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36) HHL Working Paper No. 114
Marcus Salewski
and
Lena Siggelkow
Date Posted: December 21, 2012Last Revised: January 07, 201330 downloads
Discriminatory Related Party Transactions: A New Measure 2013 Financial Markets & Corporate Governance Conference
Mohammad Tareq ,
Dennis William Taylor ,
Clive Morley
and
Nurul Houqe
Date Posted: December 20, 2012Last Revised: April 14, 201356 downloads
The Determinants of Synergy Disclosure by French Target Companies in Takeover Bids
Isabelle Martinez and
Emannuelle Negre
Date Posted: December 19, 201224 downloads
Audit and Earnings Management in Spanish SMEs
David Huguet
and
Juan L. Gandía
Date Posted: December 19, 2012Last Revised: June 13, 2013103 downloads
Implied Cost of Capital: A Stochastic Perspective 2013 Financial Markets & Corporate Governance Conference
Fabian Echterling
and
Brigitte Eierle
Date Posted: December 19, 2012Last Revised: May 13, 201331 downloads
The Role of the Audit Committee in Raising the Efficiency of the Internal Control System to Combat Money Laundering in Jordanian Banks
Reem Oqab Kasswna
Date Posted: December 19, 2012
The Effects of Autonomy, Internal Control, and Accountability on Overconfidence in Capital Budgeting Decisions CAAA Annual Conference 2013
Johnny Jermias and
Kin Hoi Billy Hu
Date Posted: December 18, 201217 downloads
The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?
Diane Breesch
,
Kris Hardies and
Jan De Muylder
Date Posted: December 18, 201263 downloads
The Expectations Gap: Two Remedies Investigated
Jan De Muylder
,
Kris Hardies and
Diane Breesch
Date Posted: December 18, 201262 downloads
The Value of Human Capital Expenditure: Tracing Its Relevance, Reliability and Diminishing Marginal Return 2013 Financial Markets & Corporate Governance Conference
Sang-Ho Kim
and
Dennis William Taylor
Date Posted: December 18, 201226 downloads
Corporate Social Responsibility and Tax Aggressiveness
Tao Zeng
Date Posted: December 18, 201227 downloads
Can Employees Be Used as a Component of Governance to Complement the Work of the External Auditor? 2013 Financial Markets & Corporate Governance Conference
Joe Christopher
Date Posted: December 18, 201214 downloads
Electronic Accounting Information Systems Efficiency in Energy Sector Under Conditions of Uncertainty - A Field Study Electricity Companies in the Hashemite Kingdom of Jordan Research Journal of Finance and Accounting, Forthcoming
Reem Oqab Kasswna
Date Posted: December 17, 2012
Equity Incentives and Internal Control Weaknesses Contemporary Accounting Research, Forthcoming
Steven Balsam ,
Wei Jiang
and
Bo Lu
Date Posted: December 16, 2012110 downloads
Does Accounting Conservatism Impede Corporate Innovation? INSEAD Working Paper No. 2013/35/AC
Xin Chang ,
Gilles Hilary ,
Jun-Koo Kang and
Wenrui Zhang
Date Posted: December 16, 2012Last Revised: June 16, 2013274 downloads
PCAOB Inspection Reports and Audit Quality Journal of Accounting and Public Policy, Forthcoming
Katherine Gunny
and
Tracey Chunqi Zhang
Date Posted: December 15, 2012144 downloads
Conditional Forecasting: When is Inventory Growth Bad?
Francesco Momentè and
Francesco Reggiani
Date Posted: December 15, 201299 downloads
Should the Forensic Accounting Profession Be Regulated? Elsevier, Research in Accounting Regulation, Vol. 25, Issue 1, pp. 123–132, April 2013,
Wm. Dennis Huber
Date Posted: December 15, 2012Last Revised: March 18, 2013
A Better Measure of Institutional Informed Trading
Hui Guo and
Buhui Qiu
Date Posted: December 14, 201261 downloads
Audit Committee Characteristics and Firm Performance During the Global Financial Crisis Accounting & Finance, Vol. 52, Issue 4, pp. 971-1000, 2012
Husam Aldamen
,
Keith Duncan ,
Simone Kelly ,
Ray Patrick McNamara
and
Stephan Nagel
affiliation not provided to SSRN
Date Posted: December 14, 20121 downloads
Auditors’ Going‐Concern‐Modified Opinions after 2001: Measuring Reporting Accuracy Accounting & Finance, Vol. 52, Issue 4, pp. 1041-1059, 2012
Peter Carey ,
Stuart Kortum
and
Robyn Moroney
affiliation not provided to SSRN
and
Monash University
Date Posted: December 14, 2012
Beyond the Ticket and the Brand: Imagining an Accounting Research Future Accounting & Finance, Vol. 52, Issue 4, pp. 1153-1182, 2012
Lee D. Parker
Date Posted: December 14, 2012
Inter‐Temporal Changes in Analysts’ Forecast Properties Under the Australian Continuous Disclosure Regime Accounting & Finance, Vol. 52, Issue 4, pp. 1101-1123, 2012
Grace C Hsu
,
Steven Lindsay and
Irene Tutticci
affiliation not provided to SSRN
and
University of Queensland - Business School
Date Posted: December 14, 2012
Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China Journal of Accounting and Public Policy, Vol. 32, Issue 2, pp. 176–187, 2013 ,
Wuchun Chi
,
Ling Lei Lisic
,
Xiaohai Long
and
Kun Wang
Date Posted: December 13, 2012Last Revised: April 03, 201339 downloads
The Disclosure of Synergy Value in Mergers and Acquisitions
Raffaele Fiorentino
and
Stefano Garzella
Date Posted: December 13, 2012
The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
Maja Zaman Groff
,
Neza Stumberger
and
Sergeja Slapnicar
Date Posted: December 12, 201223 downloads
The Social Constitution of Regulation: The Endogenization of Insider Trading Laws Accounting, Organizations and Society, Vol. 37, No. 7, 2012
Zahn Bozanic
,
Mark W. Dirsmith and
Steven J. Huddart
Date Posted: December 12, 2012
Expected Loan Loss Provisions, Business- and Credit Cycles
David Gruenberger
Date Posted: December 12, 2012Last Revised: January 17, 201340 downloads
The Intellectual Capital Statement and the Balanced Scorecard as Complementary Models in Measuring Firm's Intangibles, an Exploratory Study The Annals of University of Oradea. Economic Sciences, Tom XX, 2nd issue December 2011, pp. 643-649
Stefania Veltri
Date Posted: December 11, 201262 downloads
The Implementation and Use of Benchmarking in Local Government: A Case Study of the Translation of a Management Accounting Innovation Financial Accountability & Management, Forthcoming
Sven Siverbo
Date Posted: December 11, 2012
A Critical Analysis of the Empirical Researches on Comprehensive Income Value Relevance European Journal of Scientific Research, Vol. 76, No. 4, pp. 587-594, 2012
Olga Ferraro
and
Stefania Veltri
Date Posted: December 11, 2012Last Revised: December 15, 201256 downloads
The Value Relevance of Foreign Currency Translation Adjustments in the Italian Stock Exchange Journal of Modern Accounting and Auditing, Vol. 8, No. 10, pp. 1523-1534, June 2012
Olga Ferraro
and
Stefania Veltri
Date Posted: December 11, 201257 downloads
Ineffective Internal Control over Financial Reporting and Firm Operations
Mei Feng
,
Chan Li
,
Sarah E. McVay
and
Hollis Ashbaugh Skaife
Date Posted: December 10, 2012216 downloads
Union Activism: Do Union Pension Funds Act Solely in the Interest of Beneficiaries? Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP- 30
David F. Larcker and
Brian Tayan
Date Posted: December 10, 2012Last Revised: February 24, 2013148 downloads
Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy Forthcoming in The Accounting Review (2013)
Guochang Zhang
Date Posted: December 10, 2012158 downloads
Exploring Illegal Guarantees between Group Companies: A Case from Turkey
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 10, 20128 downloads
Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success
Charles D. Bailey
Date Posted: December 09, 2012Last Revised: June 15, 2013136 downloads
Misrepresentation of Financial Statements: An Accounting Fraud Case from Turkey
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 09, 2012136 downloads
Fraudulent Money Transfers to Suppliers and Top Managers within Group Companies: A Case from Turkey
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 09, 201221 downloads
Oh What a Beautiful Morning! The Effect of the Time of Day on the Tone and Consequences of Conference Calls Darden Business School Working Paper No. 2186862
Jing Chen
,
Elizabeth A. Demers and
Baruch Lev
Date Posted: December 09, 2012Last Revised: January 23, 2013181 downloads
Exploring the Effect of Foreign Currency Volatility on Foreign Capital: The Case of Turkey
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 09, 201210 downloads
Fraudulent Money Transfers within the Group Companies: A Case from Turkey Journal of Financial Crime, Vol. 16, No. 2, 2009
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 09, 201215 downloads
Is Corporate Social Responsibilty a Determinant Factor on Revenue and Profits? A Study on Top 100 Canadian Manufacturing Companies
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 09, 201275 downloads
Tax Risk and the Cost of Equity Capital
Michelle Hutchens
and
Sonja O. Rego
Date Posted: December 09, 2012335 downloads
Exploring the Risk of Overstatements and Understatements in Financial Reporting Due to Inflation and Devaluation Gaps
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 08, 201215 downloads
Exploring the Effects of Inflation on Financial Statements Through Ratio Analysis
Cenap Ilter
affiliation not provided to SSRN
Date Posted: December 08, 2012139 downloads
An Examination of Whether Firms Alter the Normal Evolution of Fourth Quarter Earnings to Avoid Losses CAAA Annual Conference 2013
Joseph Kerstein and
Atul Rai
Date Posted: December 08, 2012Last Revised: January 16, 201331 downloads
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