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Full Text Papers: 393,337
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SSRN eLibrary Search Results
JEL Code: M4
5,287,203 Total downloads
Showing Papers 6,301 - 6,350 of 13,016
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International Differences in Going-Concern Uncertainty Disclosures
Roger D. Martin
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: December 10, 1997
Working Paper Series

Incl. Electronic Paper International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing
 Joachim Gassen , Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics , University of Bayreuth and WHU - Otto Beisheim School of Management
Date Posted: August 05, 2005
Working Paper Series
1519 downloads

International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing
European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, 2006
 Joachim Gassen , Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics , University of Bayreuth and WHU - Otto Beisheim School of Management
Date Posted: August 31, 2006
Accepted Paper Series

Incl. Electronic Paper International Differences in Analyst Forecast Properties
 James S. Ang and Stephen John Ciccone
Florida State University and University of New Hampshire - Department of Accounting & Finance
Date Posted: July 02, 2001
Working Paper Series
981 downloads

Incl. Electronic Paper International Cross-Listing, Firm Performance and Top Management Turnover: A Test of the Bonding Hypothesis
FRB International Finance Discussion Paper No. 877
 Darius P. Miller and Ugur Lel
Southern Methodist University (SMU) - Edwin L. Cox School of Business and Virginia Polytechnic Institute & State University - Department of Finance, Insurance, and Business Law
Date Posted: August 28, 2006
Working Paper Series
402 downloads

Incl. Electronic Paper International Convergence of Accounting Standards: 'Hot Topics' and Constituents' Views in Japan
 Sei-Ichi Kaneko and Ann Tarca
Security Analysts Association of Japan and University of Western Australia
Date Posted: January 30, 2007
Working Paper Series
650 downloads

Incl. Electronic Paper International Convergence of Accounting Practices: Choosing between IAS and US GAAP
Journal of International Financial Management & Accounting, Vol. 15, pp. 60-91, March 2004
 Ann Tarca
University of Western Australia
Date Posted: March 31, 2004
Accepted Paper Series
827 downloads

Incl. Electronic Paper International Convergence of Accounting Practices: Choosing Between IAS and US GAAP
 Ann Tarca
University of Western Australia
Date Posted: October 15, 2002
Working Paper Series
1271 downloads

Incl. Electronic Paper International Certification of Accountants in the CIS: A Case Study of Armenia
As published in Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1 (Winter 1999) 70-75
 Robert W. McGee
Fayetteville State University
Date Posted: January 27, 2001
Accepted Paper Series
129 downloads

Incl. Electronic Paper International Audit Approaches in the Insurance Sector
 Gin Chong
Prairie View A&M University - College of Business
Date Posted: October 15, 2008
Working Paper Series
190 downloads

Incl. Electronic Paper International Accounting: Consider a Different Model for Accounting for Treasury Stock
 Peg (Margaret) Horan
Wagner College
Date Posted: October 12, 2008
Last Revised: December 14, 2008
Working Paper Series
276 downloads

Incl. Electronic Paper International Accounting Standards and Information Efficiency in the European Stock Market
 M. Agostino , D. Drago and Damiano Bruno Silipo
affiliation not provided to SSRN , affiliation not provided to SSRN and University of Calabria
Date Posted: February 14, 2008
Working Paper Series
530 downloads

Incl. Electronic Paper International Accounting Standards and Accounting Quality
Stanford University Graduate School of Business Research Paper No. 1976
 Mary E. Barth , Wayne R. Landsman and Mark H. Lang
Stanford University - Graduate School of Business , University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Date Posted: April 11, 2005
Working Paper Series
8576 downloads

Incl. Electronic Paper International Accounting in Light of Enron: Evidence from Empirical Research
 Mark H. Lang
University of North Carolina at Chapel Hill
Date Posted: September 02, 2003
Working Paper Series
704 downloads

International Accounting in Light of Enron: Evidence from Empirical Research
North Carolina Journal of International Law and Commercial Regulation, Vol. 28, No. 4, pp. 953-966, 2003
 Mark H. Lang
University of North Carolina at Chapel Hill
Date Posted: April 15, 2005
Accepted Paper Series

International Accounting Harmonisation - A Comparison of Spain, Sweden and Austria
Universitat Pompeu Fabra Economics Working Paper 294
 John Blake , Oriol Amat and Catherine Gowthorpe
affiliation not provided to SSRN , Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Date Posted: August 10, 1998
Working Paper Series

Incl. Electronic Paper International Accounting Education and Certification in the Former Soviet Union
Barry University Working Paper Series
 Robert W. McGee
Fayetteville State University
Date Posted: October 13, 2004
Working Paper Series
257 downloads

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
 Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Date Posted: March 06, 1996
Accepted Paper Series

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
 Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Date Posted: October 30, 1995
Working Paper Series

Incl. Electronic Paper International Accounting Certification in the Russian Language: A Case Study
 Robert W. McGee , Galina Preobragenskaya and Michael Tyler
Fayetteville State University , Omsk State University - School of International Business and Barry University - Andreas School of Business
Date Posted: May 04, 2004
Working Paper Series
203 downloads

Incl. Electronic Paper International Accounting and Finance Certification in the Russian Federation
 Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: May 04, 2004
Working Paper Series
353 downloads

Internalizing the External Audit: A Transaction Cost Approach
 Cameron K.J. Morrill and Janet B. Morrill
University of Manitoba - Department of Accounting and Finance and University of Manitoba - Department of Accounting and Finance
Date Posted: March 11, 2001
Working Paper Series

Internal Trade And Transfer Pricing In Large British Multi-Divisional Companies: A Contextual Approach
Lancaster University Working Paper 94/011
 Messaoud Mehafdi
affiliation not provided to SSRN
Date Posted: July 07, 1998
Working Paper Series

Incl. Electronic Paper Internal Governance, Legal Institutions and Bank Loan Contracting Around the World
Journal of Corporate Finance, Vol. 18, No. 3, 2012
 Wenxia Ge , Jeong-Bon Kim V and Byron Y. Song
University of Manitoba - Asper School of Business , City University of Hong Kong and Concordia University, Quebec - John Molson School of Business
Date Posted: February 20, 2013
Accepted Paper Series
23 downloads

Incl. Fee Electronic Paper Internal Governance Structures and Earnings Management
Accounting and Finance, Vol. 45, No. 2, pp. 241-267, July 2005
 Ryan Davidson , Jenny Goodwin-Stewart and Pamela Kent
University of Queensland - Business School , Queensland University of Technology - School of Accountancy and University of Queensland - Business School
Date Posted: June 08, 2005
Accepted Paper Series
12 downloads

Incl. Electronic Paper Internal Governance and Real Earnings Management
 Qiang Cheng , Jimmy Lee and Terry J. Shevlin
Singapore Management University , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: October 16, 2012
Working Paper Series
299 downloads

Incl. Electronic Paper Internal Forecasts: An Experimental Exploration of how News Travels Up Organizational Charts
 Ronald Cameron Cockrell , W. Timothy Mitchell and Jesse C. Robertson
University of North Texas - College of Business , Georgia State University and University of North Texas
Date Posted: August 14, 2010
Working Paper Series
37 downloads

Incl. Electronic Paper Internal Corporate Governance, CEO Turnover, and Earnings Management
Journal of Financial Economics (JFE), 2012 (104), 44-69.
 Sonali Hazarika , Jonathan M. Karpoff and Rajarishi Nahata
Baruch College, CUNY , University of Washington - Michael G. Foster School of Business and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: March 22, 2010
Last Revised: January 15, 2013
Accepted Paper Series
518 downloads

Incl. Electronic Paper Internal Corporate Governance, CEO Turnover, and Earnings Management
 Sonali Hazarika , Jonathan M. Karpoff and Rajarishi Nahata
Baruch College, CUNY , University of Washington - Michael G. Foster School of Business and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: September 06, 2009
Last Revised: March 15, 2011
Working Paper Series
932 downloads

Incl. Electronic Paper Internal Corporate Governance Mechanisms: Evidence from Taiwan Electronic Companies
The International Journal of Business and Finance Research, Vol. 5, No. 4, pp. 57-74, 2011
 Chiaju Crystal Kuo , Yung-Yu Lai , Shaio Yan Huang and Chung-Jen Fu
affiliation not provided to SSRN , Overseas Chinese University (OCU) , National Chung Cheng University and National Yunlin University of Science and Technology
Date Posted: July 07, 2011
Accepted Paper Series
50 downloads

Incl. Electronic Paper Internal Corporate Governance and the Financial Crisis: Lessons for Banks, Regulators and Supervisors
 Elisabetta Gualandri , Enzo Mangone and Aldo Stanziale
Università degli studi di Modena e Reggio Emilia (UNIMORE) - Center for Research in Banking and Finance (CEFIN) , Bank of Italy - Banking and Finance Supervision Department and Bank of Italy - Banking and Finance Supervision Department
Date Posted: December 13, 2011
Working Paper Series
168 downloads

Internal Controls Quality and Audit Pricing Under the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Forthcoming
 Rani Hoitash , Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy , Northeastern University and Bentley University - Department of Accountancy
Date Posted: July 25, 2007
Accepted Paper Series

Internal Controls and the Detection of Management Fraud
Journal of Accounting Research, Vol 37, No 1, Spring 1999
 Dennis H. Caplan
Oregon State University - Department of Accounting, Finance, and Information Management
Date Posted: August 05, 1999
Accepted Paper Series

Incl. Electronic Paper Internal Controls and Conditional Conservatism
Accounting Review, Vol. 86, No. 3, 2011
 Beng Wee Goh and Dan Li
Singapore Management University - School of Accountancy and Tsinghua University - School of Economics and Management
Date Posted: February 10, 2009
Last Revised: April 09, 2013
Accepted Paper Series
968 downloads

Incl. Electronic Paper Internal Controls After Sarbanes-Oxley: Revisiting Corporate Law's Duty of Care as Responsibility for Systems
 Donald C. Langevoort
Georgetown University Law Center
Date Posted: September 29, 2005
Working Paper Series
696 downloads

Internal Control Weaknesses and Information Uncertainty
Accounting Review, Forthcoming
 Messod Daniel Beneish , Mary Brooke Billings and Leslie D. Hodder
Indiana University Bloomington - Department of Accounting , New York University and Indiana University Bloomington - Department of Accounting
Date Posted: November 19, 2007
Accepted Paper Series

Incl. Electronic Paper Internal Control Weaknesses and Information Uncertainty
 Messod Daniel Beneish , Mary Brooke Billings and Leslie D. Hodder
Indiana University Bloomington - Department of Accounting , New York University and Indiana University Bloomington - Department of Accounting
Date Posted: April 19, 2006
Last Revised: April 23, 2008
Working Paper Series
2405 downloads

Incl. Electronic Paper Internal Control Weaknesses and Client Risk Management
Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
 Randal J. Elder , Yan Zhang , Jian Zhou and Nan Zhou
Syracuse University , State University of New York at Binghamton - School of Management , University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Date Posted: December 08, 2008
Last Revised: December 16, 2009
Accepted Paper Series
1067 downloads

Incl. Electronic Paper Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
The Accounting Review, Vol. 86, No. 4, pp. 1157-1188
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: January 04, 2008
Last Revised: December 08, 2011
Accepted Paper Series
1003 downloads

Incl. Electronic Paper Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften]
WIRTSCHAFTSRECHT IN BEWEGUNG, FESTGABE ZUM 65 GEBURTSTAG VON PETER FORSTMOSER, pp. 317-345, Patrik R. Peyer, Bertrand Schott & Gaudenz Zindel, eds., 2008
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 20, 2011
Last Revised: March 31, 2011
Accepted Paper Series
510 downloads

Incl. Electronic Paper Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
CAAA Annual Conference 2009 Paper
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: December 29, 2008
Last Revised: August 12, 2009
Working Paper Series
198 downloads

Incl. Electronic Paper Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: March 24, 2009
Last Revised: June 10, 2011
Working Paper Series
517 downloads

Incl. Electronic Paper Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading
Journal of Accounting & Economics (JAE), Volume 55, Issue 1, February 2013, Pages 91–110,
Hollis Ashbaugh Skaife , David Veenman and Daniel Wangerin
University of Wisconsin, Madison - Department of Accounting and Information Systems , Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Michigan State University
Date Posted: September 16, 2011
Last Revised: March 03, 2013
Accepted Paper Series
390 downloads

Incl. Electronic Paper Internal Control Material Weaknesses and CFO Compensation
Contemporary Accounting Research, Forthcoming
 Rani Hoitash , Udi Hoitash and Karla M. Johnstone
Bentley University - Department of Accountancy , Northeastern University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 07, 2007
Last Revised: December 05, 2012
Accepted Paper Series
1550 downloads

Internal Control and Management Guidance
Journal of Accounting and Economics, Forthcoming
 Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Washington
Date Posted: September 11, 2009
Accepted Paper Series

Incl. Electronic Paper Internal Control and Management Guidance
Journal of Accounting & Economics (JAE), Forthcoming
 Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Washington
Date Posted: September 23, 2008
Last Revised: September 16, 2009
Accepted Paper Series
1687 downloads

Incl. Electronic Paper Internal Capital Markets and Corporate Politics in a Banking Group
Review of Financial Studies, 24, 2011, 358-401 , European Banking Center Discussion Paper No. 2009-15S, Yale ICF Working Paper No. 08-19, CentER Discussion Paper Series No. 2009-47S, AFA 2010 Atlanta Meetings Paper
 Martijn Cremers , Rocco Huang and Zacharias Sautner
University of Notre Dame , Michigan State University - Department of Finance and University of Amsterdam - University of Amsterdam Business School
Date Posted: July 31, 2008
Last Revised: August 02, 2012
Working Paper Series
521 downloads

Incl. Electronic Paper Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting
 Kirsten Fanning and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: May 15, 2013
Working Paper Series
465 downloads

Incl. Electronic Paper Internal Auditors' Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting
 Glen D. Moyes , Ping Lin , Raymond M. Landry II and Handan Vicdan
University of Texas-Pan American , California State University, Long Beach , University of Texas-Pan American and Eastern Kentucky University
Date Posted: February 08, 2007
Working Paper Series
1006 downloads

Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector
International Journal of Economics and Accounting, Vol. 3, No. 2, 2012, pp. 196-220
 Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: September 10, 2010
Last Revised: October 06, 2012
Accepted Paper Series


 

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