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Abstracts: 673,158
Full Text Papers: 563,826
Authors: 310,309
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  Last 12 months:
66,888

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Last 12 months: 12,860,866
Last 30 days: 1,064,139

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91,673
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SSRN eLibrary Search Results
JEL Code: M49
944,172 Total downloads
Showing Papers 701 - 750 of 2,233
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Incl. Electronic Paper Audit Firm Reputational Consequences of Alleged Non-GAAP Misconduct by Clients
Dain C. Donelson , Matthew Ege and Justin Leiby
University of Texas at Austin - McCombs School of Business , Texas A&M University - Department of Accounting and University of Florida
Date Posted: May 25, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing
Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: May 14, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
Michelle Hutchens , Sonja O. Rego and Amy Genson Sheneman
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 14, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Risk Management Disclosure in Lithuanian Commercial Banks Financial Statements
Dalia Kaupelyte , Mantas Seilius and Rūta Zinkevičiūtė
Vytautas Magnus University , Vytautas Magnus University and Vytautas Magnus University
Date Posted: May 13, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee
Rutgers, The State University of New Jersey - Rutgers Business School
Date Posted: May 12, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper Implied Growth Horizons and the Cost of Equity
Job E.B.M. Mangelmans and Herbert A. Rijken
VU University Amsterdam and Vrije Universiteit Amsterdam (Free University)
Date Posted: May 05, 2016
Last Revised: May 14, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion
Journal of Accounting Literature, Forthcoming
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Date Posted: May 05, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper The Influence of Ownership and Regulatory Scrutiny on Earnings Management in U. S. Hospitals
Melvin A Lamboy-Ruiz , James N. Cannon and Olena Watanabe
Iowa State University , Iowa State University and Iowa State University
Date Posted: May 04, 2016
Working Paper Series
18 downloads

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Sean T. McGuire , Stevanie S. Neuman , Thomas C. Omer and Adam J. Olson
Texas A&M University - Department of Accounting , University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati
Date Posted: April 23, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Wm. Dennis Huber
Capella University
Date Posted: April 20, 2016
Accepted Paper Series
67 downloads

Incl. Electronic Paper Value Relevance of Voluntary Risk Disclosure Levels: Evidence from Saudi Banks
Al-Maghzom, A., Hussainey, K. and Aly, D. (2016). Value relevance of voluntary risk disclosure levels: Evidence from Saudi banks. Journal of Accounting and Taxation, Volume 8, Number 1
Abdullah Al-Maghzom , Khaled Hussainey and Doaa A Aly
University of Gloucestershire , Plymouth University and University of Gloucestershire
Date Posted: April 17, 2016
Accepted Paper Series
47 downloads

Incl. Electronic Paper Operating Performance and Strategic Trade Credit
Travis Box , Ryan L. Davis , Matthew D. Hill and Chris M Lawrey
University of Mississippi - Department of Finance , University of Alabama at Birmingham , Arkansas State University and University of South Alabama
Date Posted: April 14, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper Determinants of Internal Auditors Effectiveness: Case of Ethiopian Public Sectors
International Journal of Advances in Management and Economics, ISSN: 2278-3369
Tarekegn Tariku Ebissa
Debre Markos University
Date Posted: April 07, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Evaluating XBRL's Impact on the Timeliness and Accuracy of Security Analysts' Next-Year EPS Forecasts
Sherwood Lane Lambert and Nathan Mauck
University of West Florida and University of Missouri - Kansas City
Date Posted: March 31, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper Cloud Computing with ERP - A Push Business Towards Higher Efficiency
Annaul Research Journal of SCMS Pune, Volume 4 , pp- 140-155
Dhiraj Jain Sr. and Yuvraj Sharma
Symbiosis International University - Symbiosis Centre for Management Studies , Pune and Cognus Technology Limited
Date Posted: March 29, 2016
Working Paper Series
65 downloads

Application of Critical Systems Thinking to Performance Auditing Practice at the Indonesian Supreme Audit Institution: Issues and Challenges
Systems Research and Behavioral Science Journal, Volume 33, Issue 1, 2016
Agus Bambang Irawan and Janet J McIntyre
Flinders University
Date Posted: March 29, 2016
Working Paper Series

Incl. Electronic Paper Guide to Corporate Governance Regulations and Standards in Egypt
Guide to Corporate Governance Principles in Egypt, 2011
Nermeen F. Shehata
The American University in Cairo
Date Posted: March 27, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper The SEC’s Ultra Vires Recognition of the FASB as a Standard-Setting Body
Richmond Journal of Law & the Public Interest, 19(2), 120-152 (2016)
Wm. Dennis Huber
Capella University
Date Posted: March 17, 2016
Accepted Paper Series
64 downloads

Incl. Electronic Paper Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión (Virtual Learning Environment and Academic Outcomes: Empirical Evidence for the Teaching of Management Accounting)
Revista de Contabilidad-Spanish Accounting Review, 17(2), 2014
Dolores Montagud and Juan L. Gandía
University of Valencia and University of Valencia - Department of Accounting
Date Posted: March 16, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper IFRS – Ten Years Later
Ray Ball
University of Chicago - Accounting
Date Posted: March 09, 2016
Last Revised: April 18, 2016
Working Paper Series
289 downloads

Is There Systematic Inter-Partner Variation in Audit Outcomes and Pricing?
Mara Cameran , Domenico Campa and Jere R. Francis
Bocconi University - Department of Accounting , International University of Monaco (IUM) and University of Missouri at Columbia
Date Posted: March 08, 2016
Working Paper Series

Incl. Electronic Paper Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty
Kevin Moffitt , Vernon J. Richardson , Neal M. Snow , Martin Weisner and David A. Wood
Rutgers , University of Arkansas at Fayetteville , Lehigh University , Monash Business School and Brigham Young University - School of Accountancy
Date Posted: March 08, 2016
Last Revised: May 06, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper Examining Management Information Flows in Business Organisations
"International Journal of Contemporary Management", vol. 14(4), 2015, pp. 45-74, ISSN 2449-8920, DOI:10.4467/24498939IJCM.15.010.4489
Tomasz Dyczkowski and Joanna Dyczkowska
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: March 07, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Consequences of Changing the Auditor's Report: Evidence from the U.K.
Elizabeth F. Gutierrez , Miguel Minutti-Meza , Kay W. Tatum and Maria Vulcheva
University of Chile , University of Miami - School of Business Administration , University of Miami and Florida International University
Date Posted: March 03, 2016
Working Paper Series
172 downloads

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion
Journal of Accounting Research, Vol. 53, No. 2, 2015
Kristian D. Allee and Matthew D. DeAngelis
University of Wisconsin - Madison and Georgia State University
Date Posted: March 03, 2016
Accepted Paper Series

Incl. Electronic Paper L’influence de l’innovativité organisationnelle sur l’adoption du Balanced Scorecard (The Influence of Organizational Innovativeness on Adopting the Balanced Scorecard)
Youssef Errami and Nourreddine Guehair
Groupe ESC Pau and Sidi Mohamed Ben Abdellah University
Date Posted: February 25, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Tax Strategies: It's Not Just About Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: February 21, 2016
Working Paper Series
75 downloads

Incl. Electronic Paper The Expectation Differences Among Stakeholders in the Financial Valuation Fitness of Auditors
James A. DiGabriele
Montclair State University
Date Posted: February 21, 2016
Working Paper Series
74 downloads

Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States
Journal of Accounting and Economics (Forthcoming)
Phillip T. Lamoreaux
Arizona State University
Date Posted: February 13, 2016
Accepted Paper Series

Incl. Electronic Paper The Association between Executive Turnover and Financial Misreporting: Evidence from Germany
Matthias Hoeltken and Stephanie Jana
Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing and HHL Leipzig Graduate School of Management - Department of Accounting & Auditing
Date Posted: February 05, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Portland State University , Colorado State University, Fort Collins - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: January 29, 2016
Working Paper Series
86 downloads

Incl. Electronic Paper GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios
Review of Business & Finance Studies, v. 7 (1) p. 93-104
Thomas A Buchman , Peter Harris and Michelle Liu
University of Colorado , New York Institute of Technology and New York Institute of Technology
Date Posted: January 29, 2016
Accepted Paper Series
106 downloads

Incl. Electronic Paper Relationships between Institutional Ownership, Capital Structure and Research and Development Investment
Accounting & Taxation, v. 7 (2) p. 75-82
Hsueh-En Hsu , Chiulien C. Venezia and Chelsea Schrader
Fortune Institute of Technology , Frostburg State University and Frostburg State University
Date Posted: January 28, 2016
Accepted Paper Series
40 downloads

Incl. Electronic Paper Corporate Governance and Risk Disclosure: Evidence from Saudi Arabia
Corporate Ownership and Control Journal, Volume 13, Issue 2, 2016
Abdullah Al-Maghzom , Khaled Hussainey and Doaa A Aly
University of Gloucestershire , Plymouth University and University of Gloucestershire
Date Posted: January 25, 2016
Accepted Paper Series
231 downloads

Incl. Electronic Paper Education for Professional Accountants in the Process of Accounting Profession Globalization
Actual Problems Of Economics, 2(40):374-384
Mirjana Todorovic , Slobodan Malinić and Vesna Janjic
University of Kragujevac - Faculty of Economics , Independent and Independent
Date Posted: January 18, 2016
Working Paper Series
37 downloads

Incl. Electronic Paper Key Aspects of Building and Application of Time Equations in Costs Calculation
Economic Horizons, 16 (3), 253-264
Mirjana Todorovic
University of Kragujevac - Faculty of Economics
Date Posted: January 15, 2016
Accepted Paper Series
19 downloads

Incl. Electronic Paper Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies
International Journal of Business and Economic Sciences Applied Research Volume 8, Issue 2 (October 2015)
Thomas Dilger and Sabine Graschitz
University of Innsbruck and University of Innsbruck
Date Posted: January 15, 2016
Accepted Paper Series
100 downloads

Incl. Electronic Paper Is It Time to Regulate Forensic Accounting?
Les Cahiers du Chiffre et du Droit, 3, 104-111, 2015
Wm. Dennis Huber and Emmanuel Charrier
Capella University and Université Paris Dauphine
Date Posted: January 03, 2016
Accepted Paper Series
46 downloads

Incl. Electronic Paper What Is the Purpose of Research in Forensic Accounting?
Journal of Theoretical Accounting Research, 11(1), 30-49, 2015
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: January 03, 2016
Accepted Paper Series
44 downloads

Incl. Electronic Paper The Association between Auditor Switching and Audit Opinion in the Republic of Serbia
Finiz Conference, Belgrade, 2015
Nemanja Stanisic , Tijana Radojevic , Nenad Stanic and Danica Rajin
Singidunum University - Department for Business Economics , Singidunum University , Singidunum University and Singidunum University
Date Posted: December 18, 2015
Last Revised: December 20, 2015
Accepted Paper Series
59 downloads

Incl. Electronic Paper Harnessing Statistical Power with Excess MAD in Benford’s Law Research and Practice
Bradley J. Barney and Kurt S. Schulzke
Kennesaw State University and Kennesaw State University
Date Posted: December 18, 2015
Last Revised: March 08, 2016
Working Paper Series
123 downloads

Incl. Electronic Paper Digitizing Luxury - Growth, Profitability, and Financial Flexibility at YOOX: Case Study for Graduate Level
Thomas Jeanjean and Rucsandra Moldovan
ESSEC Business School - Department of Accounting and Management Control and John Molson School of Business, Concordia University
Date Posted: December 09, 2015
Working Paper Series
66 downloads

Is it Shameful to Be an Accountant? GenMe Perception(s) of Accountants’ Ethics
Abacus, Forthcoming
Ariela Caglio and Mara Cameran
SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: December 05, 2015
Accepted Paper Series

Incl. Electronic Paper Auditing and Internal Controls for Offshored Accounting Processes: A Research Agenda
International Journal of Accounting & Information Management, Vol. 23 Iss: 4, pp.310 - 326
Partha S. Mohapatra , Dina F. El Mahdy and Li Xu
Texas Tech University , Morgan State University and Washington State University
Date Posted: December 04, 2015
Accepted Paper Series
64 downloads

Incl. Electronic Paper How Accounting Firms Compete for Financial Advisory Roles in the M&A Market
Andrew Yim
City University London - Cass Business School
Date Posted: November 27, 2015
Last Revised: April 28, 2016
Working Paper Series
102 downloads

Incl. Electronic Paper Auditing Fair Value Measurements: A Systematic Review and Meta-Synthesis
Prince Doliya and Jatinder Pal Singh
Indian Institute of Technology (IIT), Roorkee - Department of Management Studies and Indian Institute of Technology (IIT), Roorkee - Department of Management Studies
Date Posted: November 27, 2015
Working Paper Series
134 downloads

Incl. Electronic Paper Accounting, Management Control and the Financial Function in the Mission of the Firm
IESE Business School Working Paper No. WP-1098-E
Josep M. Rosanas
University of Navarra - IESE Business School
Date Posted: November 25, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper When Does SOX 404 Benefit Financial Reporting Quality?
Yuping Zhao , Jean C. Bedard and Rani Hoitash
University of Houston , Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Date Posted: November 22, 2015
Working Paper Series
100 downloads

Incl. Electronic Paper The Effectiveness of Mobile Based Learning Technology versus Face-to-Face Learning of Accounting Information Systems
Business Education & Accreditation, v. 7(1) pp. 67-76, 2015
Diah Hari Suryaningrum , Eni Wuryani and Intan Yuniar Purbasari
Universitas Pembangunan Nasional Veteran Jawa Timur , Universitas Negeri Surabaya and Universitas Pembangunan Nasional Veteran Jawa Timur
Date Posted: October 26, 2015
Accepted Paper Series
54 downloads

Incl. Electronic Paper An Evaluation of the General vs. Specialist Nature of Top Accounting Journals
Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 23, 2015
Working Paper Series
63 downloads


 

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