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SSRN eLibrary Statistics:

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Abstracts: 554,272
Full Text Papers: 456,888
Authors: 257,419
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  Last 12 months:
63,683

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To date: 77,005,878
Last 12 months: 9,718,294
Last 30 days: 683,906

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259,503
Total References: 8,995,649
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5,937,149
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  Footnotes:
89,535
Total Footnotes: 9,125,454


SSRN eLibrary Search Results
JEL Code: M41
4,726,217 Total downloads
Showing Papers 6,551 - 6,600 of 10,280
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Incl. Electronic Paper Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Arqus Quantitative Tax Research Discussion Paper No. 168
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: July 11, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Influence of Country, Industry and Topic Factors on IFRS Policy Choice
Abacus, Forthcoming
Christian Stadler and Christopher William Nobes
Lancaster University - Department of Accounting and Finance and University of London - Royal Holloway College
Date Posted: July 10, 2014
Accepted Paper Series
3 downloads

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
The Accounting Review, Forthcoming
Jeff P. Boone , Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: July 09, 2014
Accepted Paper Series

Incl. Electronic Paper A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
CESifo Working Paper Series No. 4851
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: July 09, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Challenges Facing Performance Measurement Systems in Auditing Firms
Hegazy, Mohamed; Tawfic, Mayada and Hegazy, Karim. (2014). Challenges Facing Performance Measurement Systems in Auditing Firms. European Accounting Association Anuual Conference, T23-25 May, Tallin, Estonia
Mohamed A. Hegazy , myada tawfik and Karim Hegazy
Department of Accounting, The American University in Cairo , Cairo University and The University of Manchester
Date Posted: July 07, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Does Accounting Conservatism Deter Short Sellers?
Archana Jain , Chinmay Jain and Ashok Robin
Rochester Institute of Technology , University of Ontario Institute of Technology and Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business
Date Posted: July 06, 2014
Working Paper Series
3 downloads

Addressing Unobserved Endogeneity Bias in Accounting Studies: Control and Sensitivity Methods by Variable Type
Accounting and Business Research, early (online), 2014
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: July 06, 2014
Accepted Paper Series

Incl. Electronic Paper Goodwill Accounting: A Review of the Literature
Sascha Boennen and Martin Glaum
University of Wisconsin - Milwaukee and Justus-Liebig Universitat Giessen
Date Posted: July 06, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Why Accounting Matters: A Central Bank Perspective
ECB Occasional Paper No. 153
Claudia Schwarz , Polychronis Karakitsos , Niall Merriman and Werner Studener
European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank and European Central Bank (ECB)
Date Posted: July 04, 2014
Working Paper Series
4 downloads

The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions
Journal of International Financial Markets, Institutions and Money, Forthcoming
Leonidas C. Doukakis and George A. Papanastasopoulos
University of Lausanne, HEC and University of Piraeus - Department of Business Administration
Date Posted: July 03, 2014
Accepted Paper Series

Incl. Electronic Paper Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises
Rebecca G Fay and Norma R. Montague
East Carolina University - College of Business and Wake Forest University - School of Business
Date Posted: July 03, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Do Investors Misprice Components of Net Periodic Pension Cost?
Accounting & Finance, Forthcoming
Yong-Chul Shin and Kun Yu
University of Massachusetts Boston and University of Massachusetts at Boston
Date Posted: July 02, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Egypt
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: July 02, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper How Do Auditors Use Valuation Specialists When Auditing Fair Values?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 02, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Do the Rules Attract the Money? Implication of IFRS Adoption on Foreign Direct Investment
Uchenna Efobi , Matthias Nnadi , John Odebiyi and Ibukun Beecroft
Covenant University , Cranfield University - School of Management , Covenant University and Covenant University
Date Posted: July 02, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Dynamics of Derivatives Usage and Firm's Value
Wulfenia Journal, Volume 21, Issue 6(2), pp. 122-140, ISI Indexed, Impact Factor 0.267
Dr. Naveed Iqbal Chaudhry , Mian Saqib Mehmood and Asif Mehmood
Department of Business Administration, University of the Punjab, Gujranwala Campus, Pakistan , Department of Management and Administrative Sciences, University of Gujrat, Gujrat, Pakistan and Superior University/College Lahore
Date Posted: July 01, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper Is Operational Control Risk Informative of Financial Reporting Risk?
Alastair Lawrence , Miguel Minutti-Meza and Dushyantkumar Vyas
University of California, Berkeley - Haas School of Business , University of Miami - School of Business Administration and University of Toronto - Rotman School of Management
Date Posted: July 01, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper What Does the CAPM Really Say About the Cost of Capital?
David James Johnstone
University of Sydney - Discipline of Finance
Date Posted: July 01, 2014
Working Paper Series
19 downloads

Role of Organisational Culture on Performance Measurement Practice: The Case of Malaysian Manufacturing Firms
Afro-Asian Journal of Finance and Accounting, Vol. 3, No. 4, pp. 297-318, 2013, DOI: 10.1504/AAJFA.2013.056986
Muslim Har Sani Mohamad , Fazlin Ali and Amizawati Mohd Amir
International Islamic University Malaysia , University Putra Malaysia - Department of Agribusiness and Information System and Universiti Kebangsaan Malaysia
Date Posted: June 30, 2014
Accepted Paper Series

Incl. Electronic Paper Audit Materiality Disclosures and Credit Lending Decisions
Moritz Michel
Free University of Berlin (FUB)
Date Posted: June 30, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Taxes and Financial Constraints: Evidence from Linguistic Cues
Kelvin Law and Lillian F. Mills
Tilburg University and University of Texas at Austin - McCombs School of Business
Date Posted: June 30, 2014
Last Revised: July 01, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Does Big 4 Consulting Revenue Impair Audit Quality?
Ling Lei Lisic , Robert J. Pawlewicz and Timothy A. Seidel
George Mason University , George Mason University and Utah State University
Date Posted: June 29, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper The Jobs Act and IPO Volume: Evidence that Disclosure Costs Affect the IPO Decision
Michael Dambra , Laura Casares Field and Matthew Gustafson
University of Rochester - Simon Business School , Pennsylvania State University - Smeal College of Business and Smeal College of Business
Date Posted: June 28, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Return to Invested Capital and the Performance of Mergers and Acquisitions
Jun Qian and Julie Lei Zhu
Boston College - Finance Department and Boston University - School of Management
Date Posted: June 26, 2014
Working Paper Series
16 downloads

Media Independence and Earnings Forecast Quality: International Evidence
Jeong-Bon Kim V , Liuchuang Li and Hao Zhang
City University of Hong Kong , Northwestern Polytechnical University, China and City University of Hong Kong
Date Posted: June 26, 2014
Working Paper Series

Incl. Electronic Paper Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms
Ole-Kristian Hope , Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management , University of Oklahoma - Michael F. Price College of Business and University of Toronto - Rotman School of Management
Date Posted: June 25, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper A Bond Consistent Derivative Fair Value
Johan Gunnesson and Alberto Fernández Muñoz de Morales
BBVA - Risk Methodologies and BBVA - Risk Methodologies
Date Posted: June 24, 2014
Working Paper Series
29 downloads

Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances
Journal of Information Systems, Forthcoming
Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , Florida Gulf Coast University , University of Waterloo and University of Central Florida - College of Business Administration
Date Posted: June 24, 2014
Accepted Paper Series

The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, Perceived Usefulness, and Reuse Intention
International Journal of Accounting Information Systems (Elsevier) 2014
Irina Malaescu and Steve G. Sutton
University of Central Florida and University of Central Florida - College of Business Administration
Date Posted: June 24, 2014
Accepted Paper Series

Incl. Electronic Paper Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps
Gauri Bhat , Jeffrey L. Callen and Dan Segal
Washington University in Saint Louis - John M. Olin Business School , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: June 24, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper How Biases Affect Investor Behaviour
The European Financial Review, February-March 2014, pp. 7-10
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Goucher College - Department of Business Management
Date Posted: June 23, 2014
Accepted Paper Series
149 downloads

Incl. Electronic Paper Employee Bargaining Power, Inter-Firm Competition, and Equity-Based Compensation
Francesco Bova
University of Toronto - Rotman School of Management
Date Posted: June 22, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Accounting for Contingent Liabilities: What You Disclose Can Be Used Against You
Linda Allen
City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: June 22, 2014
Working Paper Series
20 downloads

Management Guidance Pre- and Post-Restatement
Journal of Business Finance & Accounting Forthcoming
Elizabeth A. Gordon , Elaine Henry , Xudong Li and Lili Sun
Temple University - Department of Accounting , Fordham University , Independent and University of North Texas - Department of Accounting
Date Posted: June 22, 2014
Accepted Paper Series

Incl. Electronic Paper The Benefits of Specific Risk-Factor Disclosures
Ole-Kristian Hope , Danqi Hu and Hai Lu
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: June 22, 2014
Working Paper Series
43 downloads

Accounting and Auditing of Financial Derivatives: The Case of Maridive & Oil Services
Hegazy, Mohamed and Hegazy, Karim. (2011). Accounting and Auditing of Financial Derivatives: The Case of Maridive & OIl Services. Published in the Book Cases on Businesses in the MENA Region: New Trends and Opportunities, IGI Global.
Karim Hegazy
The University of Manchester
Date Posted: June 21, 2014
Accepted Paper Series

Incl. Electronic Paper Corporate Governance in the U.K: Audit Committees and Disclosure Arrangements -- A Web Based Analysis
Hegazy, Mohamed and Hegazy, Karim. (2010). Corporate Governance in the U.K: Audit Committees and Disclosure Arrangements A Web Based Analysis. Journal of Business Studies Quarterly, 1(2), 32-35
Mohamed A. Hegazy and Karim Hegazy
Department of Accounting, The American University in Cairo and The University of Manchester
Date Posted: June 21, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Cost Estimates, Cost Overruns, and Project Continuation Decisions
Alexander Brueggen and Joan L. Luft
Maastricht University and Michigan State University - Department of Accounting & Information Systems
Date Posted: June 20, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Real Effects of Frequent Financial Reporting
Arthur G. Kraft , Rahul Vashishtha and Mohan Venkatachalam
City University London - Cass Business School , Duke University and Duke University - Fuqua School of Business
Date Posted: June 20, 2014
Working Paper Series
53 downloads

The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments
Accounting Review, Forthcoming
Tim Bauer
University of Illinois at Urbana-Champaign
Date Posted: June 20, 2014
Last Revised: July 05, 2014
Accepted Paper Series

Incl. Electronic Paper Earnings Baths by Bank CEOs During Turnovers
Deutsche Bundesbank Discussion Paper No 05/2014
Sven Bornemann , Thomas K. Kick , Andreas Pfingsten and Andrea Schertler
University of Muenster - Finance Center Muenster , Deutsche Bundesbank , University of Münster - Finance Center Münster and Leuphana Universität Lüneburg
Date Posted: June 19, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper XBRL and Loan Contracting: Empirical Evidence from Belgian Private Firms
Devrimi Kaya
University of Erlangen-Nuremberg - Department of Accounting and Auditing
Date Posted: June 18, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper The Development of Key Financial Performance Indicators for U.K Construction Companies
Hegazy, Mohamed and Hegazy, Sherif. The development of key financial performance indicators for U.K construction companies. Accounting, Accountability & Performance, 17(1&2), 49-77
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Date Posted: June 18, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Improving Audit Committee Performance in the Middle East: Do Egyptian Audit Profession Norms Support International Standards?
Bremer, Jennifer; Hegazy, Mohamed & Sabri, Auday. (2011) Improving audit committee in the Middle East: Do Egyptian audit profession norms support international standards? International Journal of Business Governance and Ethics, 6(3), 225-248
Jennifer Ann Bremer , Mohamed A. Hegazy and Auday Sabri
American University in Cairo - Jameel Management Center , Department of Accounting, The American University in Cairo and United Nations Development Programme
Date Posted: June 18, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Fraudulent Financial Reporting: Do Red Flags Really Help?
Hegazy, Mohamed and Kassem, Rasha. (2010) Fraudulent financial reporting: Do red flags really help?. Journal of Economics and Engineering, 4, 69-79.
Mohamed A. Hegazy and Rasha Kassem
Department of Accounting, The American University in Cairo and University of Northampton
Date Posted: June 18, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper A Critical Analysis of Auditors' Perception of the Impact of Section 404 of the Sarbanes Oxley Act on Audit Quality: An Egyptian Perspective
Hegazy, Mohamed and Kamer, Noha. A critical analysis of auditors' perception of the impact of section 404 of the Sarbanes Oxley Act on audit quality: an Egyptian perspective. Afro-Asian J. Finance and Accounting, 2(2), 154-182
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Date Posted: June 18, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper An Empirical Investigation of the Use of ISA 520 'Analytical Procedures' Among Big 4 versus Non-Big 4 Audit Firms in Egypt
Samaha, Khaled and Hegazy, Mohamed. An empirical investigation of the use of ISA 520 "analytical procedures" among big 4 versus non-big 4 audit firms in Egypt. Managerial Auditing Journal, 25(9), 882-911
Khaled Samaha and Mohamed A. Hegazy
American University in Cairo and Department of Accounting, The American University in Cairo
Date Posted: June 18, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers.
Accounting and Management Information Systems, Vol. 13, No. 1, 2014, pp.50-81.
Joanna Dyczkowska
Wroclaw University of Economics
Date Posted: June 17, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Does Inside Debt Moderate Corporate Tax Avoidance?
Thomas R. Kubick , G. Brandon Lockhart and John R. Robinson
University of Kansas , Clemson University - Department of Finance and University of Texas at Austin
Date Posted: June 17, 2014
Working Paper Series
47 downloads

Changing the Institutional Framework of the Statutory Audit: Internal Stakeholders’ Perceptions of the Associated Benefits and Costs
European Accounting Review Forthcoming
Martin Schmidt
ESCP Europe, Berlin
Date Posted: June 16, 2014
Last Revised: June 20, 2014
Accepted Paper Series


 

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