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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months:
68,988

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To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M49
764,305 Total downloads
Showing Papers 661 - 710 of 2,008
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Incl. Electronic Paper Professionalization in Action: Accountants' Attempt at Building a Network of Support for the Webstrust E-Commerce Seal of Assurance
Yves Gendron and Michael Barrett
Université Laval and University of Cambridge - Judge Business School
Date Posted: April 15, 2002
Working Paper Series
200 downloads

Professionalism vs Commercialism: The Association between Non-Audit Services (NAS) and Audit Independence
Journal of Business Finance & Accounting, Vol. 28, Nos. 5 & 6, June/July 2001
Divesh Sharma and Jagdish Sidhu
Florida International University and Nanyang Technological University (NTU) - Centre for Research in Financial Services (CREFS)
Date Posted: May 19, 2002
Accepted Paper Series

Incl. Electronic Paper Professional Skepticism: The Effects of a Partner’s Influence and the Presence of Fraud on Auditors’ Fraud Judgments and Actions
Tina Carpenter and Jane L. Reimers
University of Georgia - C. Herman and Mary Virginia Terry College of Business and Rollins College - Crummer Graduate School of Business
Date Posted: December 10, 2007
Last Revised: March 12, 2011
Working Paper Series
1106 downloads

Incl. Electronic Paper Professional Insecurity, Accountant Identity and the Erosion of Accountancy's Jurisdictional Boundaries
Canadian Accounting Perspectives, Vol. 3, No. 1, 2004
Yves Gendron and Roy Suddaby
Université Laval and University of Alberta - Department of Strategic Management and Organization
Date Posted: May 10, 2004
Accepted Paper Series
184 downloads

Incl. Fee Electronic Paper Professional Accounting Standards and the Public Sector - A Mismatch
Abacus, Vol. 41, No. 2, pp. 138-158, June 2005
Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: June 20, 2005
Accepted Paper Series
27 downloads

Professional Accounting Bodies' Disciplinary Procedures: Accountable, Transparent and in the Public Interest?
The European Accounting Review, Vol. 10, No. 4, 2001
Mary Canning and Brendan O'Dwyer
Dublin City University Business School and University College Dublin (UCD) - Michael Smurfit Graduate School of Business
Date Posted: January 21, 2002
Accepted Paper Series

Incl. Electronic Paper Production Conditions - Barrier to the Market Entrance
Ionel Bostan , Petru Condrea and Gheorghe Lamatic
affiliation not provided to SSRN , Independent and Independent
Date Posted: January 09, 2009
Working Paper Series
20 downloads

Incl. Electronic Paper Product Space Location as a Competitive Strategy in the Small-Firm Audit Market
Kenneth L. Bills , Nathaniel M. Stephens and Marleen Willekens
Colorado State University , Utah State University - Jon M. Huntsman School of Business and Katholieke Universiteit Leuven (KUL)
Date Posted: April 30, 2013
Working Paper Series
32 downloads

Probabilistic Neural Networks for the Identification of Qualified Audit Opinions
Expert Systems with Applications, Vol. 32, pp. 114-124, 2007
Michael Doumpos , Chrysovalantis Gaganis and Fotios Pasiouras
Technical University of Crete (TUC) - Department of Production Engineering and Management , University of Crete - Faculty of Social Sciences - Department of Economics and University of Surrey - Surrey Business School
Date Posted: April 25, 2006
Accepted Paper Series

Incl. Electronic Paper Privatisation and Corporate Governance in Emerging Economies: What Went Wrong with Aguas Argentinas S.A.?
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato and Peter Robbins
York University - Atkinson School of Administrative Studies and The Open University
Date Posted: August 02, 2008
Working Paper Series
128 downloads

Incl. Electronic Paper Private Standards, Public Governance: A New Look at the Financial Accounting Standards Board
Boston College Law Review, Vol 48, Pg. 5, 2007, Georgetown Law and Economics Research Paper No. 902905
William W. Bratton
Institute for Law and Economics, University of Pennsylvania Law School
Date Posted: May 17, 2006
Last Revised: May 13, 2011
Accepted Paper Series
574 downloads

Privacy in e-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market
Journal of Accounting Research, Vol. 41, No. 2, pp. 285-309, May 2003
Shyam Sunder , Michael S. Maier and Karim Jamal
Yale University - School of Management , University of Alberta - Department of Accounting, Operations and Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: April 14, 2003
Accepted Paper Series

Incl. Electronic Paper Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
The Accounting Review, Forthcoming
Christopher P. Agoglia , Timothy Doupnik and George T. Tsakumis
University of Massachusetts at Amherst , University of South Carolina - Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: January 21, 2009
Last Revised: December 14, 2010
Accepted Paper Series
2474 downloads

Primacy Effects and the Role of Risk in Auditor Belief-Revision Processes
Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Brenda H. Anderson and Mario J. Maletta
affiliation not provided to SSRN and Northeastern University - D’Amore-McKim School of Business
Date Posted: June 17, 1999
Accepted Paper Series

Pricing of Initial Audit Engagements by Large and Small Audit Firms
Contemporary Accounting Research, 2006
Aloke (Al) Ghosh and Steven Lustgarten
City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: October 07, 2005
Accepted Paper Series

Incl. Electronic Paper Pricing of Initial Audit Engagements by Large and Small Audit Firms
Aloke (Al) Ghosh and Steven Lustgarten
City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: August 08, 2005
Working Paper Series
406 downloads

Incl. Electronic Paper Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees
Srinivasan Sankaraguruswamy and Scott Whisenant
National University of Singapore (NUS) - Department of Accounting and University of Kansas
Date Posted: October 01, 2003
Last Revised: December 20, 2009
Working Paper Series
852 downloads

Pricing Initial Audit Engagements: A Test of Competing Theories
The Accounting Review, Vol 74, No 2, April 1999
Allen T. Craswell and Jere R. Francis
University of Queensland - Business School and University of Missouri at Columbia
Date Posted: January 27, 1999
Accepted Paper Series

Incl. Electronic Paper Preventing Madoff-Style Ponzi Enabled by Jewish Reputation, Incompetent Regulators and Auditors
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: December 26, 2008
Last Revised: June 08, 2009
Working Paper Series
797 downloads

Incl. Fee Electronic Paper Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach
Journal of Business Finance & Accounting, Vol. 31, No. 5-6, pp. 677-710, June 2004
Evi Neophytou and Cecilio Mar Molinero
Athens University of Economics and Business - Department of Accounting and Finance and University of Kent, Canterbury
Date Posted: July 12, 2004
Accepted Paper Series
19 downloads

Predecisional Distortion of Evidence as a Consequence of Real-time Audit Review
Accounting Review, Vol. 77, No. 1, January 2002
T. Jeffrey Wilks
Brigham Young University
Date Posted: July 30, 2001
Accepted Paper Series

Pre-Trial Settlement and the Value of Audits
The Accounting Review, Vol. 74, No. 4, Fall 1999
Ping Zhang and Lynda Thoman
University of Toronto - Rotman School of Management and Purdue University
Date Posted: February 11, 2000
Accepted Paper Series

Incl. Electronic Paper Practicing Accountants' Views of the Content of Accounting Ethics Courses
CAAA Annual Conference 2009 Paper
Mohammad J. Abdolmohammadi and Alan Reinstein
Bentley University and Wayne State University
Date Posted: January 12, 2009
Last Revised: August 17, 2009
Working Paper Series
274 downloads

Incl. Electronic Paper Practical Training and the Audit Expectations Gap: The Case of Accounting Undergraduates of Universiti Utara Malaysia
Journal of Financial Reporting and Accounting (Emerald Publications), Forthcoming
Azham Md. Ali , Teck Heang Lee , Rosli Mohamad , Nor Zalina Mohamad Yusof and Marianne Ojo (LLM,PhD)
Universiti Utara Malaysia , Tunku Abdul Rahman University (UTAR) , Universiti Utara Malaysia - College of Business , Universiti Utara Malaysia - School of Accountancy and Oxford Brookes University - School of Social Sciences and Law
Date Posted: March 21, 2010
Last Revised: June 30, 2012
Accepted Paper Series
306 downloads

Pr-Estimates for Predicting and Evaluating Earnings Changes: A Re-assessment
Pieter T. Elgers and Ray J. Pfeiffer Jr.
University of Massachusetts and Texas Christian University - Neeley School of Business
Date Posted: July 03, 1998
Working Paper Series

Potential Functional and Dysfunctional Effects of Continuous Monitoring
Accounting Review, November 2008
James E. Hunton , Elaine Mauldin and Patrick Wheeler
Bentley University - Department of Accountancy , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri
Date Posted: September 20, 2008
Accepted Paper Series

Potential Differences Between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments
Accounting Horizons, Vol 12, No 2, June 1998
Susan Ayers and Steven E. Kaplan
Independent and Arizona State University
Date Posted: July 18, 1998
Accepted Paper Series

Positive Research In Accounting
University of Rochester Working Paper FR 95-01
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 15, 1995
Working Paper Series

Positive Accounting Theory: A Ten Year Perspective
Accounting Review, Vol. 65, 1990
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon School of Business
Date Posted: September 06, 2006
Accepted Paper Series

Positive Accounting Theory
Ross L. Watts, Jerold L. Zimmerman, POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc., 1986
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon School of Business
Date Posted: September 06, 2006
Accepted Paper Series

Portfolio’s Optimization in Bovespa: A Beginner Class with R! And Msexcel
Antonio Nunes Pereira
Fucape Business School
Date Posted: July 23, 2009
Working Paper Series

Incl. Electronic Paper Political Economy, Client Economic Importance and Auditor Independence: Some Evidence from Chinese Non-Big 4 Auditors
Ferdinand A. Gul , Aini Qiu and Jeong-Bon Kim V
Monash University Sunway Campus , Citigroup Japan Inc. and City University of Hong Kong
Date Posted: March 23, 2007
Working Paper Series
351 downloads

Planning Assurance Services
OLIN-96-51
Rachel Schwartz and Ronald R. King
affiliation not provided to SSRN and Washington University in Saint Louis - John M. Olin Business School
Date Posted: November 30, 1998
Working Paper Series

Planning Assurance Services
Auditing: A Journal of Practice & Theory, Vol 17, Supplement 1998
Rachel Schwartz and Ronald R. King
affiliation not provided to SSRN and Washington University in Saint Louis - John M. Olin Business School
Date Posted: May 28, 1999
Accepted Paper Series

Perry Drug Stores, Inc: Accounting and Control Issues for Inventory in a Retail Environment
As published in Issues in Accounting Education, Vol 15, No 2, May 2000
Michael C. Knapp and Carol A. Knapp
University of Oklahoma and University of Oklahoma - School of Accounting
Date Posted: September 12, 2000
Accepted Paper Series

Incl. Electronic Paper Performance Outcomes in Empirical Management Accounting Research: Recent Developments and Implications for Future Research
International Journal of Productivity and Performance Management, Vol. 59, No. 5, pp. 468-492, 2010
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: November 03, 2009
Last Revised: November 24, 2010
Accepted Paper Series
112 downloads

Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms’ Practices
European Accounting Review, Vol. 20, No. 4, pp. 639-667, 2011
Kenneth A. Merchant , Wim A. Van der Stede , Thomas W. Lin and Zengbiao Yu
University of Southern California - Leventhal School of Accounting , London School of Economics & Political Science (LSE) , University of Southern California - Leventhal School of Accounting and Tsinghua University - School of Economics & Management
Date Posted: May 29, 2011
Last Revised: November 29, 2011
Accepted Paper Series

Incl. Electronic Paper Performance Indicators in Australian Universities: Establishment, Development and Issues
Presented to the EIASM 2nd Workshop on the Process of Reform of University Systems, 4-6 May 2006, Venice, Italy
Ruth T. Neumann and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 20, 2009
Accepted Paper Series
208 downloads

Performance in Internal Control Evaluation: The Importance of Documentation Format and Task-Specific Knowledge
James Lloyd Bierstaker
Villanova University - School of Business
Date Posted: November 30, 1998
Working Paper Series

Performance Auditing in Local Government: An Exploratory Study of Perceived Efficiency of Municipal Value for Money Auditing in Finland and Norway
European Accounting Review, Vol. 10, No. 3, 2001, pp. 583-599
Åge Johnsen , Pentti Meklin , Lasse Oulasvirta and Jarmo Vakkuri
Oslo and Akershus University College of Applied Sciences , University of Tampere - Department of Local Government Studies , University of Tampere - Department of Administrative Science and University of Tampere - Department of Administrative Science
Date Posted: October 30, 2001
Accepted Paper Series

Incl. Electronic Paper Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services
James Guthrie , Linda M. English , Richard Laughlin and Jane Broadbent
Macquarie University - Department of Accounting and Finance , The University of Sydney Business School , University of London, King's College London - Department of Management and University of London, Royal Holloway
Date Posted: January 23, 2011
Working Paper Series
233 downloads

Incl. Electronic Paper Perceived Stakeholder Influences and Organizations' Use of Environmental Audits
Accounting, Organizations and Society, Vol. 34, No. 2, pp. 170-187
Nicole Darnall , Inshik Seol and Joseph Sarkis
Arizona State University - School of Public Affairs & School of Sustainability , Clark University - Graduate School of Management and Clark University - Graduate School of Management
Date Posted: July 09, 2008
Last Revised: March 20, 2009
Accepted Paper Series
254 downloads

Incl. Electronic Paper Perceived Determinants of E-Commerce Audit Judgment Expertise
Jagdish Pathak , Mary R. Lind and Mohammad J. Abdolmohammadi
University of Windsor - Odette School of Business , North Carolina Agricultural & Technical State University - School of Business & Economics and Bentley University
Date Posted: October 03, 2007
Working Paper Series
381 downloads

Penalties and Learning in an Auditing Game: An Experimental Investigation
Rachel Schwartz and Ronald R. King
affiliation not provided to SSRN and Washington University in Saint Louis - John M. Olin Business School
Date Posted: May 09, 1997
Working Paper Series

Incl. Electronic Paper Peerless Paint Company (C)
Darden Case No. UVA-C-2094
Mark E. Haskins , Robert Sack and Sheryl Gatto
University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
9 downloads

Incl. Electronic Paper Peerless Paint Company (B)
Darden Case No. UVA-C-2093
Mark E. Haskins , Robert Sack and Sheryl Gatto
University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
12 downloads

Peer Based Approach for Analytical Procedures
Auditing: A Journal of Practice & Theory, Vol. 25, pp. 53-84, November 2006
Rani Hoitash , Alex Kogan and Miklos A. Vasarhelyi
Bentley University - Department of Accountancy , Rutgers University and Rutgers Business School
Date Posted: December 28, 2006
Accepted Paper Series

Incl. Electronic Paper Pecking Order Theory: An Empirical Test of Textile Firms Listed on the Karachi Stock Exchange
Arsalan Pardesi
London South Bank University
Date Posted: August 10, 2011
Last Revised: March 31, 2012
Working Paper Series
92 downloads

Incl. Electronic Paper PCAOB Inspection Reports and Audit Quality
Journal of Accounting and Public Policy, Forthcoming
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 15, 2012
Accepted Paper Series
128 downloads

Pattern Identification and Industry-Specialist Auditors
Accounting Review, March 2006
Jacqueline S. Hammersley
University of Georgia - J.M. Tull School of Accounting
Date Posted: September 15, 2005
Accepted Paper Series


 

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