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JEL Code: M4
5,335,029 Total downloads
Showing Papers 6,751 - 6,800 of 13,132
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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
Date Posted: July 25, 2007
Board Monitoring, Consulting, and Reward Structures Contemporary Accounting Research, Forthcoming
George Drymiotes and
Shiva Sivaramakrishnan
Date Posted: July 25, 2007Last Revised: May 14, 2011176 downloads
Delegated Contracting AAA 2008 MAS Meeting Paper
Gerald A. Feltham and
Christian Hofmann
Date Posted: July 25, 2007144 downloads
Cost System Design and Cost Management in the Spanish Public Sector
Josep Lluís Boned
,
Llorenç Bagur
and
Mike Tayles
Date Posted: July 24, 2007Last Revised: October 16, 2008504 downloads
IFRS Introduction and its Effect on Listed Companies in Spain
Jordi Perramon
and
Oriol Amat
Date Posted: July 24, 20071020 downloads
Is There a Solid Empirical Foundation for the IASB's Draft IFRS for SMEs?
Alexander Schiebel
Date Posted: July 24, 2007Last Revised: February 20, 20081054 downloads
Management Information Systems: The Balanced Scorecard in Spanish Public Universities
Josep Lluís Boned
and
Llorenç Bagur
Date Posted: July 24, 2007484 downloads
General Theory of Cost Minimization Strategies of Continuous Audit of Databases
Jagdish Pathak
,
Sévérien Nkurunziza
and
S. Ejaz Ahmad
Date Posted: July 23, 2007Last Revised: February 11, 2010299 downloads
The Information Content of Goodwill Impairments and the Adoption of SFAS 142
Daniel A. Bens ,
Wendy Heltzer
and
Benjamin Segal
Date Posted: July 23, 20071264 downloads
To What Extent Would the Proposed IFRS for Small and Medium-Sized Entities ('IFRS for SMEs') be Independent of the Full IFRS System?
Alexander Schiebel
Date Posted: July 23, 2007816 downloads
When do Opportunity Costs Count? Vague Opportunity Costs, Project Completion Stage and Management Accounting Experience AAA 2008 MAS Meeting Paper
Lisa Victoravich
Date Posted: July 23, 2007266 downloads
The Influence of Sensitivity Disclosures on Investor Judgments
W. Brooke Elliott ,
Kevin E. Jackson and
Steven D. Smith
Date Posted: July 22, 2007Last Revised: February 26, 2008234 downloads
A Strategic Profitability Analysis of Southwest Airlines: Applying the Horngren, Datar and Foster Approach Vol. 24, No. 4, 2009
Charles D. Bailey ,
Allison Collins
,
Denton Collins
and
Kenneth R. Lambert
Date Posted: July 21, 2007Last Revised: December 10, 2012
Accounting System Upgrade Risk
Rupert Macey-Dare
Date Posted: July 20, 2007Last Revised: November 23, 2012310 downloads
A Principal-Agent Perspective on ERP Implementation Decisions - An Empirical Analysis Based on Chinese Listed Companies
Jidong Zhang
,
Liyan Wang
,
Qing Liao
and
Longhua Yang
affiliation not provided to SSRN
Date Posted: July 20, 2007Last Revised: June 25, 2010
Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio International Journal of Auditing, Vol. 11, No. 1, pp. 41-49, March 2007
Albert L. Nagy and
William J. Cenker
Date Posted: July 20, 200729 downloads
Profitability and Residual Income: A Market Approach
Alfonso Rodríguez Sandías ,
Sara Fernandez Lopez ,
Luis Otero González and
David Rodeiro
Date Posted: July 20, 2007178 downloads
The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format
Christopher P. Agoglia
,
Joseph F. Brazel
,
Richard C. Hatfield and
Scott B. Jackson
Date Posted: July 20, 2007213 downloads
The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors International Journal of Auditing, Vol. 11, No. 1, pp. 51-69, March 2007
Jenny Stewart and
Lois Munro
Date Posted: July 20, 200726 downloads
A Bayesian Framework for Combining Valuation Estimates Review of Quantitative Finance and Accounting, Vol. 30, No. 3, pp. 339-354, 2008
Kenton K. Yee
Date Posted: July 19, 2007Last Revised: November 06, 2008474 downloads
Audit Committee Effectiveness: Did the Blue Ribbon Committee Recommendations Make a Difference? International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3, No. 2, pp. 240-251, 2006
Murphy Smith
Date Posted: July 19, 20071739 downloads
Beyond-GAAP Corporate Reporting: Insights for Practice and Opportunities for Research
Michael Gibbins and
Bradley Pomeroy
Date Posted: July 19, 2007217 downloads
The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports Journal of Accounting & Economics (JAE), Vol. 44, Nos. 2-3, pp. 181-127, 2007
Marty Butler ,
Arthur G. Kraft and
Ira S. Weiss
Date Posted: July 19, 2007
The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion
Robert W. McGee ,
Silvia López Paláu
and
Emma Polanco
Date Posted: July 19, 200787 downloads
The SEC's MD&A: Does it Meet the Informational Demands of Investors? - A Conceptual Evaluation Schmalenbach Business Review, Vol. 59, January 2007
Bernd Huefner
Date Posted: July 19, 2007336 downloads
The Superiority and Disciplining Role of Independent Analysts Journal of Accounting & Economics (JAE), Forthcoming
Jian Xue and
Zhaoyang Gu
Date Posted: July 19, 2007Last Revised: May 15, 2008258 downloads
Using Matrix Algebra Functions in Spreadsheet Modifications
David P. Franz
Date Posted: July 19, 2007206 downloads
Are All Special Items Equally Special? The Predictive Role of Conservatism
Richard M. Frankel and
Sugata Roychowdhury
Date Posted: July 18, 2007Last Revised: January 11, 2009547 downloads
Estimates of the Magnitude of Financial and Tax Reporting Conflicts
George A. Plesko
Date Posted: July 18, 2007341 downloads
Explicit Relative Performance Evaluation in Performance-Vested Equity Grants
Mary Ellen Carter ,
Christopher D. Ittner and
Sarah L. C. Zechman
Date Posted: July 18, 2007Last Revised: November 20, 2011305 downloads
Computerizing Audit Studies
Joanna Lahey
and
Ryan A. Beasley
Date Posted: July 17, 2007158 downloads
Corporate Governance and Returns on Information Technology Investment: Evidence from an Emerging Market AAA 2008 MAS Meeting Paper
Joanna L.Y. Ho
,
Anne Wu and
Sean Xu
Date Posted: July 17, 2007383 downloads
What Determine Financial Analysts' Career Outcomes During Mergers? Simon School Working Paper No. FR08-07
Joanna Shuang Wu and
Amy Y. Zang
Date Posted: July 17, 2007Last Revised: October 09, 2008263 downloads
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Jacques Richard
,
Yuan Ding
and
Hervé Stolowy
Date Posted: July 16, 2007549 downloads
Do Family Firms Provide More or Less Voluntary Disclosure?
Shuping Chen ,
Xia Chen and
Qiang Cheng
Date Posted: July 14, 2007Last Revised: April 09, 2013835 downloads
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism Chicago Booth Research Paper No. 09-16
Ray Ball ,
S.P. Kothari
and
Valeri V. Nikolaev
Date Posted: July 13, 2007Last Revised: February 19, 20134042 downloads
Introduction to the Essays of Warren Buffett: Lessons for Corporate America THE ESSAYS OF WARREN BUFFETT: LESSONS FOR CORPORATE AMERICA, The Cunningham Group, Forthcoming, GWU Legal Studies Research Paper No. 294, GWU Law School Public Law Research Paper No. 294
Lawrence A. Cunningham
Date Posted: July 13, 20071219 downloads
Usury Law, Payday Loans, and Statutory Sleight of Hand: Salience Distortion of American Credit Pricing Limits Minnesota Law Review, Vol. 92, No. 4, April 2008, 2nd Annual Conference on Empirical Legal Studies Paper
Christopher Lewis Peterson
Date Posted: July 12, 2007Last Revised: February 05, 20131132 downloads
Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers Contemporary Accounting Research, Vol. 24, No. 4, 2007
Anne M. Farrell ,
Joan L. Luft and
Michael D. Shields
Date Posted: July 12, 2007
Mandatory Audit Firm Rotation and Audit Quality Managerial Auditing Journal, Vol. 23, No. 5, 2008
Andrew B. Jackson
,
Michael Moldrich
and
Peter Roebuck
Date Posted: July 12, 2007Last Revised: January 04, 20101999 downloads
The Value-Relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence from Korean Business Groups Journal of Business Finance & Accounting, Vol. 34, Nos. 5-6, pp. 740-766, June/July 2007
Kee-Hong Bae and
Seok Woo Jeong
Date Posted: July 11, 200714 downloads
Discounting and the Treatment of Taxes in Impairment Reviews Journal of Business Finance & Accounting, Vol. 34, Nos. 5-6, pp. 767-791, June/July 2007
Erlend Kvaal
Date Posted: July 11, 200714 downloads
Managerial Influencing of Boards of Directors Journal of Management Accounting Research, Forthcoming
George Drymiotes
Date Posted: July 11, 2007Last Revised: June 08, 2009199 downloads
Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management Journal of Business Finance & Accounting, Vol. 34, No. 5-6, pp. 705-739, June/July 2007
Andrew P. Marshall and
Pauline Weetman
Date Posted: July 11, 200728 downloads
Overhead Cost Pool Classification and Judgment Performance AAA 2008 MAS Meeting Paper
Christian Mastilak
Date Posted: July 11, 2007168 downloads
Portfolio Flows to Emerging Capital Markets: Do Corporate Transparency and Public Governance Matter? Business and Society Review, Vol. 112, No. 2, pp. 227-249, June 2007
Niranjan Chipalkatti
,
Quan V. Le and
Meenakshi Rishi
Date Posted: July 11, 200722 downloads
The Association Between Non-Professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience Contemporary Accounting Research, Forthcoming
W. Brooke Elliott ,
Frank D. Hodge and
Kevin E. Jackson
Date Posted: July 11, 2007
The Monitoring Role of Insiders Journal of Accounting & Economics (JAE), Vol. 44, No. 3, pp. 359-377, December 2007
George Drymiotes
Date Posted: July 11, 2007Last Revised: December 11, 2007
Understanding Rational Expectations Models of Financial Markets: A Guide for the Analytically Challenged
William M. Cready
Date Posted: July 11, 2007465 downloads
Accounting for Software Development Costs and the Cost of Capital: Evidence from IPO Underpricing in the Software Industry
Dan Givoly
and
Charles Shi
Date Posted: July 10, 2007523 downloads
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