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JEL Code: M49
764,131 Total downloads
Showing Papers 701 - 750 of 2,008
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Management Turnover Following Auditor Resignations Contemporary Accounting Research, Forthcoming
Krishnagopal Menon and
David D. Williams
Date Posted: February 01, 2008
Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process
Jeffrey R. Cohen ,
Ganesh Krishnamoorthy and
Arnold Wright
Date Posted: January 31, 2008Last Revised: December 05, 2012675 downloads
The Effect of Moods on Auditors' Inventory Valuation Decisions Auditing: A Journal of Practice & Theory, Forthcoming
Janne Chung
,
Jeffrey R. Cohen and
Gary S. Monroe
Date Posted: January 31, 2008Last Revised: February 01, 2010221 downloads
Incentives for Non-Disclosure by Corporate Groups
Michael E. Bradbury ,
Graeme Dean and
Frank Clarke
Date Posted: January 29, 2008122 downloads
The Relationship Between Company Characteristics and the Extent of Compliance with International Financial Reporting Standards in the Annual Reports of Listed Egyptian Companies: A Positive Accounting Approach
Khaled Samaha
Date Posted: January 25, 2008
Do First and Third Quarter Unaudited Financial Reports Matter? The Portuguese Case European Accounting Review, Forthcoming
Carlos F. Alves and
Fernando T. Santos
Date Posted: January 16, 2008
Intrinsic Motivation and Extrinsic Incentives: An Experimental Investigation of Endogenous Guidance and Gatekeeper Behaviour (CAAA) 2008 Annual Conference Paper
Amy K. Choy
and
Ronald R. King
Date Posted: January 15, 2008244 downloads
Auditing Judgment and Dispositional Need for Closure: Effects on Hypothesis Generation and Confidence (CAAA) 2008 Annual Conference Paper
Charles D. Bailey ,
Cynthia M. Daily
and
Thomas J. Phillips
Date Posted: January 14, 2008Last Revised: December 10, 2012168 downloads
The Actuarial Balance Sheet for Pay-as-You-Go Finance: Solvency Indicators for Spain and Sweden CESifo Working Paper Series No. 2182
María del Carmen Boado-Penas ,
Salvador Valdes-Prieto and
Carlos Vidal-Meliá
Date Posted: January 14, 2008140 downloads
Subordinates as the First Line of Defense Against Biased Financial Statements
S. Jane Kennedy Jollineau ,
Thomas W. Vance
and
Alan Webb
Date Posted: January 12, 2008Last Revised: November 27, 2012236 downloads
Auditor Incentive and Audit Size: Evidence from Chinese Audit Market (CAAA) 2008 Annual Conference Paper
Jun Zhan
and
Michel Magnan
Date Posted: January 12, 2008255 downloads
An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors Review of Quantitative Finance and Accounting, 2013
Linda A. Myers ,
Jaime J. Schmidt and
Michael S. Wilkins
Date Posted: January 09, 2008Last Revised: April 02, 2013917 downloads
Voluntary Assurance on Interim Financial Statements and Earnings Quality (CAAA) 2008 Annual Conference Paper
Sati P. Bandyopadhyay ,
J. Efrim Boritz and
Guoping Liu
Date Posted: January 08, 2008306 downloads
Audit Inquiries and Deception Detection: Standards, Research, and Guidance
Donald Lamar Ariail
and
J.P. Blair
Date Posted: January 07, 2008168 downloads
Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants (CAAA) 2008 Annual Conference Paper
Donald Lamar Ariail
,
Nicholas Emler
and
Mohammad J. Abdolmohammadi
Date Posted: January 04, 2008144 downloads
Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act Auditing: A Journal of Practice & Theory, Forthcoming
Kam C. Chan
,
Barbara R. Farrell and
Picheng Lee
Date Posted: December 26, 2007905 downloads
Corporate Governance and Audit Fees: Evidence of Countervailing Relations
Paul A. Griffin ,
David H. Lont and
Yuan Sun
Date Posted: December 14, 2007Last Revised: September 04, 20081167 downloads
Audit Committee Effectiveness: Informal Processes and Behavioural Effects
Stuart Turley and
Mahbub Zaman
Date Posted: December 12, 2007652 downloads
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions
Shane Heitzman
,
Charles E. Wasley and
Jerold L. Zimmerman
Date Posted: December 11, 2007Last Revised: October 09, 2009564 downloads
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
Date Posted: December 10, 2007Last Revised: March 12, 20111106 downloads
Are Aggressive Reporting Practices Indicative of Risk-Taking Corporate Environments?
Mary Margaret Frank ,
Luann J. Lynch ,
Sonja O. Rego and
Rong Zhao
Date Posted: December 09, 2007Last Revised: January 08, 2013668 downloads
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk? Accounting Review, Forthcoming
Kathryn Kadous ,
Anne M. Magro and
Brian C. Spilker
Date Posted: December 09, 2007Last Revised: February 05, 2008
Do Early and Voluntary Filers of Financial Information in XBRL Format Signal Superior Corporate Governance and Operating Performance? International Journal of Accounting Information Systems, Vol. 9, No. 1, pp. 1-20, 2008
Ronald F. Premuroso and
Som Bhattacharya
Date Posted: December 05, 2007Last Revised: April 30, 2011
Integrated Information Systems, SAS 94 & Auditors Journal of Corporate Accounting and Finance, Forthcoming
Jagdish Pathak
and
Mary R. Lind
Date Posted: December 04, 2007
Estimating and Validating a Firm-Year Specific Measure of Conservatism: Australian Evidence
Cheng Y. Lai
and
Stephen L. Taylor
Date Posted: December 03, 2007268 downloads
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? Behavioral Research in Accounting, Forthcoming
Douglas F. Prawitt ,
Nathan Y. Sharp and
David A. Wood
Date Posted: December 02, 2007Last Revised: September 05, 20101512 downloads
The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting Journal of Accounting & Economics (JAE), Forthcoming
Karthik Ramanna
Date Posted: December 01, 2007
Assurance Versus Insurance: A Study of Consumer Receptiveness in an E-Commerce Setting Accounting Horizons, Vol. 21, No. 4, 2007
El'fred Boo ,
Kin-Yew Low ,
Xinming Soh
and
Miaoling Lim
Date Posted: November 30, 2007
Evaluating the Effectiveness of Auditing in Local Municipalities Using Analytic Hierarchy Process (AHP): A General Model and the Israeli Example International Journal of Auditing, Vol. 11, No. 3, pp. 187-210, November 2007
Shlomo Mizrahi and
Idit Ness-Weisman
affiliation not provided to SSRN
Date Posted: November 30, 200713 downloads
A Review of Bias Research in Auditing: Opportunities for Integrating Experimental Psychology and Experimental Economics
Christopher W. Koch
and
Jens Wüstemann
Date Posted: November 28, 2007Last Revised: February 08, 2010829 downloads
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
Aloke (Al) Ghosh and
Robert J. Pawlewicz
Date Posted: November 27, 2007Last Revised: January 27, 2010764 downloads
Audit Committee Support and Auditor Independence
Zulkarnain Muhamad Sori
,
Shamsher Mohamad
and
Siti Shaharatulfazzah Mohd Saad
affiliation not provided to SSRN
Date Posted: November 19, 20071200 downloads
Cash versus Accrual Accounting Measures in Greek Municipalities: Proxies or Not for Decision-Making? International Journal of Accounting, Auditing and Performance Evaluation, Fothcoming
Sandra Cohen
Date Posted: November 19, 2007Last Revised: November 28, 2011
Internal Control Weaknesses and Information Uncertainty Accounting Review, Forthcoming
Messod Daniel Beneish ,
Mary Brooke Billings and
Leslie D. Hodder
Date Posted: November 19, 2007
The Independence Concept Revisited Research in Accounting Regulations, Vol. 20, 2007
Gary Previts
Date Posted: November 17, 2007
Does the SOX Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors' Accounting Expertise and Accounting Conservatism Contemporary Accounting Research, Forthcoming
Gnanakumar Visvanathan and
Gopal V. Krishnan
Date Posted: November 16, 2007
Audit Quality and Properties of Analyst Earnings Forecasts Accounting Review, March 2008
Bruce K. Behn ,
Jong-Hag Choi and
Tony Kang
Date Posted: November 14, 2007
Auditor Fees and Cost of Debt Journal of Accounting, Auditing and Finance, Forthcoming
Dan S. Dhaliwal ,
Cristi A. Gleason ,
Shane Heitzman
and
Kevin Melendrez
Date Posted: November 14, 2007
Corporate Social and Environmental Reporting on Corporate Websites: A Study on Listed Companies of Bangladesh The Cost and Management, Vol. 35, No. 4, pp. 31-49, July-August 2007
Probal Dutta
and
Sudipta Bose
Date Posted: November 13, 2007Last Revised: April 15, 201351 downloads
Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers Research in Accounting Regulations, Vol. 20, 2007
Jean C. Bedard ,
Udi Hoitash
and
Rani Hoitash
Date Posted: November 12, 2007
Demographic Challenges Facing the CPA Profession Research in Accounting Regulations, Vol. 20, 2007
Julia Grant
Date Posted: November 12, 2007
Environmental Accounting and Reporting in Fossil Fuel Sector: A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla) The Cost and Management, Vol. 34, No. 2, March-April 2006
Sudipta Bose
Date Posted: November 12, 2007Last Revised: April 05, 2012553 downloads
Provision of Non-Audit Services and Individuals' Investment
Decisions: Experimental Evidence Research in Accounting Regulations, Vol. 20, 2007
Lucy F. Ackert ,
Bryan K. Church and
Arnold Schneider
Date Posted: November 12, 2007
Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh Research in Accounting Regulations, Vol. 20, 2007
Tanweer Hasan
,
A.K.M. Waresul Karim and
Shakil Quayes
affiliation not provided to SSRN
Date Posted: November 12, 2007
The Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees Accounting & Finance, Vol. 47, 2007
El'fred Boo and
Divesh Sharma
Date Posted: November 12, 2007Last Revised: December 19, 2007
Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights Issues in Accounting Education, Vol. 24, No. 1, 2009
Mark J. Kohlbeck ,
Jeffrey R. Cohen and
Lori Holder-Webb
Date Posted: November 11, 2007Last Revised: January 20, 20112811 downloads
Auditor Fees and Fraud Firms Contemporary Accounting Research, Forthcoming
Ariel J Markelevich and
Rebecca L. Rosner
Date Posted: November 07, 2007Last Revised: September 27, 201256 downloads
Assurance on Sustainability Reports: An International Comparison Accounting Review, Forthcoming
Roger Simnett ,
Ann Vanstraelen
and
Wai Fong Chua
Date Posted: November 01, 2007Last Revised: September 11, 2010894 downloads
Auditor Fees and Audit Quality Managerial Auditing Journal, Vol. 22, No. 8, 2007
Rani Hoitash
,
Ariel J Markelevich and
Charles A. Barragato
Date Posted: November 01, 2007
Governance, Compliance and Legal Enforcement: Evaluating a Recent Irish Initiative Corporate Governance International Journal of Business in Society, Vol. 7, No. 1, pp. 54-65, 2007
John Heneghan
and
David O'Donnell
Date Posted: October 26, 2007
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