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JEL Code: M49
763,782 Total downloads
Showing Papers 641 - 690 of 2,008
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Financing the IASCF - Is a Listing Fee Compatible with the German Constitution? (Die verfassungsrechtliche Zulässigkeit der Finanzierung des deutschen Beitrags zur IASCF durch eine Sonderabgabe) CBC-RPS No. 0032
Christian Kersting
Date Posted: May 09, 200891 downloads
Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going Concern Opinions Contemporary Accounting Research, Vol. 26, No. 1, pp. 201-230, 2009
Chan Li
Date Posted: May 08, 2008Last Revised: November 03, 2010166 downloads
Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 161-183, Summer 2008
Kenny Lin
and
Ian A.M. Fraser
Date Posted: May 06, 20083 downloads
The Role of Auditing in Buyer-Supplier Relations Journal of Contemporary Accounting & Economics Vol. 4, No. 1, June 2008
Hui Chen
and
Debra C. Jeter
Date Posted: May 05, 2008
Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers Contemporary Accounting Research, Vol. 25, No. 3, 2008
Seet-Koh Tan
and
Hun-Tong Tan
Date Posted: April 30, 2008Last Revised: August 13, 2008
Auditor Fees Around Dismissals and Resignations: Additional Evidence
Paul A. Griffin and
David H. Lont
Date Posted: April 29, 2008295 downloads
Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers
Seet-Koh Tan
and
Hun-Tong Tan
Date Posted: April 29, 2008Last Revised: May 02, 2008124 downloads
Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods
Dennis J. Chambers and
Jeff L. Payne
Date Posted: April 23, 2008Last Revised: August 28, 2008756 downloads
Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis
Anwer S. Ahmed ,
Stephanie J. Rasmussen and
Senyo Y. Tse
Date Posted: April 23, 2008Last Revised: September 02, 2008784 downloads
The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates Journal of Information Systems, Vol. 22, No. 2, 2008
Joseph F. Brazel
and
Li Dang
Date Posted: April 23, 2008
Equity Valuation Effects of the Pension Protection Act of 2006 Contemporary Accounting Research, Vol. 27, No. 2, Summer 2010
John L. Campbell ,
Dan S. Dhaliwal and
William C. Schwartz Jr.
Date Posted: April 22, 2008Last Revised: July 12, 2010449 downloads
International Transfer Pricing Issues and Strategies for the Global Firm Dean, Molly, F.J. Feucht, and L.M. Smith, INTERNATIONAL TRANSFER PRICING ISSUES AND STRATEGIES FOR THE GLOBAL FIRM, Internal Auditing, Vol. 23, No. 1, pp. 12-19, January 2008
Molly Dean
,
Frederick J. Feucht
and
Murphy Smith
Date Posted: April 22, 20082715 downloads
Audit Flexibility and Information Technology Infrastructure Complexity: Effects on Internal Control Systems
Andreas I. Nicolaou and
Pankaj Nagpal
Date Posted: April 19, 2008
Characterizing Accounting Research
Derek Oler
,
Mitchell Oler and
Christopher J. Skousen
Date Posted: April 18, 2008Last Revised: July 27, 2009793 downloads
Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World Journal of Accounting, Auditing and Finance, Forthcoming
Ole-Kristian Hope ,
Tony Kang
,
Wayne B. Thomas and
Yong Keun Yoo
Date Posted: April 17, 2008
Can Directors' Self-Interests Influence Accounting Choices? Accounting, Organizations and Society, Forthcoming
James E. Hunton and
Jacob M. Rose
Date Posted: April 10, 2008
Effects of Anonymous Whistle-Blowing & Perceived Reputation Threats on Investigations of Whistle-Blowing Allegations by Audit Committee Members
James E. Hunton and
Jacob M. Rose
Date Posted: April 10, 2008251 downloads
Option Backdating and its Implications GOVERNANCE AND EXECUTIVE COMPENSATION, William Forbes, ed., Edward Elgar Publishing, 2010, Washington and Lee Law Review, Vol. 65, pp. 853-886, 2008, UC Berkeley Public Law Research Paper No. 1118439
Jesse M. Fried
Date Posted: April 10, 2008Last Revised: June 24, 2011476 downloads
On the Conditions Under Which Audit Risk Increases With Information European Accounting Review, Vol. 17, No. 3, pp. 559-585, September 2008
Yasuhiro Ohta
Date Posted: April 09, 2008Last Revised: December 27, 2008
An Analysis of Recent Events on the Perceived Reliability of Fair Value Measures in the Banking Industry
Mark J. Kohlbeck
Date Posted: April 08, 2008837 downloads
Auditor Liability and Client Acceptance Decisions
Volker Laux and
Paul Newman
Date Posted: April 02, 2008Last Revised: May 17, 2009707 downloads
Modelling Accounting Risk in Audit with Belief Function
Laura-Diana Genete
Date Posted: April 02, 2008311 downloads
Elections and Discretionary Accruals: Evidence from 2004 Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 09-103
Karthik Ramanna and
Sugata Roychowdhury
Date Posted: April 01, 2008Last Revised: January 01, 2010564 downloads
Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World
Ole-Kristian Hope ,
Tony Kang
,
Wayne B. Thomas and
Yong Keun Yoo
Date Posted: April 01, 2008700 downloads
The Effects of Section 404 of Sarbanes-Oxley Act of 2002 on the Audit Fees of Foreign Firms Listed on U.S. Exchanges Review of Accounting and Finance Forthcoming
Kam C. Chan
,
Rudolph A. Jacob
,
Picheng Lee
and
Gim-Seong Seow
Date Posted: April 01, 2008Last Revised: June 16, 2012
Sarbanes-Oxley, Kermit the Frog, and Competition Regarding Audit Quality Notre Dame Legal Studies Paper No. 08-10, Journal of Business & Technology Law, Vol. 3, pp. 207-219, 2008
Matthew J. Barrett
Date Posted: March 31, 2008Last Revised: April 18, 2008429 downloads
The Impact of Non-Mandatory Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments Accounting & Business Research, Vol. 38, No. 2, June 2008
Divesh Sharma ,
El'fred Boo and
Vineeta Sharma
Date Posted: March 27, 2008
The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Date Posted: March 20, 2008277 downloads
Audit Committees and Voluntary External Auditor Involvement in UK Interim Reporting International Journal of Auditing, Vol. 12, No. 1, pp. 45-63, March 2008
Venancio Tauringana
and
Musa Mangena
Date Posted: March 19, 20086 downloads
Determinants of Auditor Choice: Evidence from a Small Client Market International Journal of Auditing, Vol. 12, No. 1, pp. 65-88, March 2008
W. Robert Knechel and
Lasse Niemi
Date Posted: March 19, 200812 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
affiliation not provided to SSRN
Date Posted: March 19, 20087 downloads
Going-Concern Uncertainties in Pre-Bankrupt Audit Reports: New Evidence Regarding Discretionary Accruals and Wording Ambiguity International Journal of Auditing, Vol. 12, No. 1, pp. 25-44, March 2008
Laura Arnedo ,
Fermín Lizarraga
and
Santiago Sánchez
affiliation not provided to SSRN
,
Universidad Pública de Navarra
and
affiliation not provided to SSRN
Date Posted: March 19, 20085 downloads
Strengthen Co-Operation Strategies Needed to Enhance Compliance with International Accounting Standards in a National Context: A Review of Attitudes of Egyptian Experts
Khaled Samaha ,
Pamela Stapleton ,
Khaled M. Dahawy
and
Teresa Conover
Date Posted: March 19, 2008Last Revised: May 25, 2008
The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations Accounting Review, Vol. 82, No. 1, 2007
Maria H. Sanchez
,
Christopher P. Agoglia
and
Richard C. Hatfield
Date Posted: March 16, 2008
The Effect of Magnitude of Client Reporting Error and Order of Multiple Issues on Auditor-Client Negotiations
Richard C. Hatfield ,
Richard W. Houston ,
Chad M. Stefaniak and
Spencer Usrey
Date Posted: March 16, 2008193 downloads
The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization Journal of International Accounting Research, Vol. 6, No. 2, 2007
Irene Tutticci
,
Gopal V. Krishnan and
Majella Percy
Date Posted: March 12, 2008228 downloads
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms Journal of Business Ethics, Forthcoming
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Date Posted: March 12, 2008Last Revised: October 09, 2009528 downloads
Profile of Courage: Marilyn Stitt, KPMG and the Audit of Hollinger Inc
Karim Jamal and
Erin E. Marshall
Date Posted: March 10, 2008197 downloads
An Analysis of the Underlying Causes Attributed to Restatements
Marlene Plumlee and
Teri Lombardi Yohn
Date Posted: March 09, 2008Last Revised: July 02, 20091358 downloads
Assurance on XBRL for Financial Reporting
David Plumlee
and
Marlene Plumlee
Date Posted: March 09, 2008901 downloads
The Implications of Lifestyle Preference on a Public Accounting Career: An Exploratory Study
Richard A. Bernardi
Date Posted: March 05, 2008Last Revised: April 01, 2008
A Review of the Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods: Recognizing the Potential Benefits of Triangulation Advances in Accounting Behavioral Research, Vol. 11, 2008
Amy Hageman
Date Posted: March 04, 2008740 downloads
Self-Assessment of Takings Compensation: An Empirical Study Journal of Law, Economics, and Organization, Vol. 28, 2012
Yun-chien Chang
Date Posted: March 03, 2008Last Revised: October 16, 201092 downloads
Competition for Andersen's Clients Contemporary Accounting Research, Vol. 25, No. 4, pp. 1099-1136, Winter 2008
Mark J. Kohlbeck ,
Brian W. Mayhew ,
Pamela R. Murphy
and
Michael S. Wilkins
Date Posted: February 28, 2008Last Revised: June 25, 2009
Growth, Managerial Reporting Behavior, and Accounting Conservatism
Gerald J. Lobo ,
Kiran Parthasarathy and
Shiva Sivaramakrishnan
Date Posted: February 28, 2008844 downloads
An Empirical Investigation of Greek Municipalities' Quality of Financial Reporting Global Business and Economics Review, Vol. 13, Nos. 3/4, pp.187–203, 2011,
Sandra Cohen
and
Nikolaos Kaimenakis
Date Posted: February 27, 2008Last Revised: March 24, 2012
Web-based Corporate Reporting in Bangladesh: An Exploratory Study Cost and Management, Vol. 35, No. 6, pp. 29-45, November-December 2007
Probal Dutta
and
Sudipta Bose
affiliation not provided to SSRN
and
Grameenphone Ltd (Telenor ASA)
Date Posted: February 27, 2008235 downloads
Accounting Certification in Russia
Robert W. McGee
Date Posted: February 26, 200893 downloads
Audit Market Structure, Fees and Choice following the Andersen Break-up: Evidence from the UK
Shamharir Abidin
,
Vivien A. Beattie and
Alan Goodacre
Date Posted: February 26, 2008Last Revised: December 23, 2008567 downloads
Culture and Auditor Choice: A Test of the Secrecy Hypothesis Journal of Accounting and Public Policy, Forthcoming
Ole-Kristian Hope ,
Tony Kang
,
Wayne B. Thomas and
Yong Keun Yoo
Date Posted: February 26, 2008
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