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JEL Code: M4
5,293,818 Total downloads
Showing Papers 711 - 760 of 13,024
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Fifteen Years in the Trenches: Auditor–Client Negotiations Exposed and Explored Accounting & Finance, Vol. 52, pp. 233-286, 2012
Steven Salterio
Date Posted: October 06, 2012
Analyst Forecast, Accounting Conservatism and the Related Valuation Implications Accounting & Finance, Vol. 52, pp. 311-341, 2012
Byungcherl Charlie Sohn
Date Posted: October 06, 2012
Does Adopting Good Corporate Governance Impact the Cost of Intermediated and Non‐Intermediated Debt? Accounting & Finance, Vol. 52, pp. 49-76, 2012
Husam M. Aldamen
and
Keith Duncan
affiliation not provided to SSRN
and
Bond University - Accounting
Date Posted: October 06, 2012
Preparers’ Control‐Risk Assessments Under Alternative Audit‐Review Processes Accounting & Finance, Vol. 52, pp. 433-454, 2012
Gang (Henry) Wu
affiliation not provided to SSRN
Date Posted: October 06, 2012
Sources of Earnings Variability and Their Effect on Earnings Forecasts Accounting & Finance, Vol. 52, pp. 343-371, 2012
Hwee C. Tan and
Baljit Sidhu
affiliation not provided to SSRN
and
University of New South Wales - Australian School of Business
Date Posted: October 06, 20121 downloads
The Determinants of Reserves Disclosure in the Extractive Industries: Evidence from Australian Firms Accounting & Finance, Vol. 52, pp. 373-402, 2012
Grantley Taylor ,
Grant A. Richardson
,
Greg Tower
and
Phil Hancock
affiliation not provided to SSRN
,
University of Adelaide - Business School
,
Curtin University of Technology
and
University of Western Australia
Date Posted: October 06, 2012
Capital Market Consequences of EU Bank Stress Tests
Atif Ellahie
Date Posted: October 06, 2012Last Revised: May 02, 201345 downloads
Diversification by the Audit Office and Its Impact on Audit Quality
Sharad Asthana
Date Posted: October 06, 2012218 downloads
Looking into the Black Box of Firm Valuation: A Monte-Carlo Simulation Model for Assessing the Riskiness of Debt and Tax Savings
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: October 06, 201260 downloads
Pedagogical Practices of Accountancy Programs in a Private University
Jay P. Cabrera
and
Gerry Villarico Fernando
affiliation not provided to SSRN
and
Far Eastern University
Date Posted: October 06, 201227 downloads
The Contagion Effect of Low-Quality Audits Accounting Review, Forthcoming
Jere R. Francis and
Paul N. Michas
Date Posted: October 05, 2012
The Effects of Audit Committee Members’ Age and Additional Directorships on the Cost of Equity Capital in the U.S. European Accounting Review, Forthcoming
Mai Dao
,
Hua-Wei Huang
and
Jishan Zhu
Date Posted: October 05, 2012
Differences in the Sophistication of Value-Based Management - The Role of Top Executives Management Accounting Research. Volume 24, Issue 1, pp. 3-22
Michael Burkert
and
Rainer Lueg
affiliation not provided to SSRN
and
University of Aarhus
Date Posted: October 04, 2012Last Revised: February 26, 2013
Shell Games: Have U.S. Capital Markets been Harmed by Chinese Companies Entering via Reverse Mergers?
Charles M.C. Lee ,
Kevin K. Li
and
Ran Zhang
Date Posted: October 04, 2012Last Revised: May 07, 2013232 downloads
A Sorry State of Affairs: The Problems with Financial Ratio Education Mankin, J. A. & Jewell, J. J. (In Press) A Sorry State of Affairs: The Problems with Financial Ratio Education, Academy of Educational Leadership Journal
Jeffrey A. Mankin and
Jeffrey Jay Jewell
Date Posted: October 03, 201273 downloads
Auditing Multiple Public Clients and Audit Quality
Ferdinand A. Gul and
Mark (Shuai) Ma
Date Posted: October 03, 2012Last Revised: October 23, 2012157 downloads
Capital Market Consequences of Linguistic Complexity in Non-US Firm Conference Calls Harvard Business School Research Paper No. 2154948
Francois Brochet
,
Patricia L. Naranjo and
Gwen Yu
Date Posted: October 03, 2012Last Revised: March 06, 2013180 downloads
Comprehensive Income in Italy: Reporting Preferences and Its Effects on Performance Indicators
Olga Ferraro
Date Posted: October 03, 2012
Forecasting Corporate Financial Performance from Utilization of Capital Expenditure, R&D, Goodwill and Intangible Assets
James Gilloon
Date Posted: October 03, 2012
Improving Efficiency in Budgeting – An Interventionist Approach to Spreadsheet Accuracy Testing Problems and Perspectives in Management, Vol. 10, No. 1, pp. 32-41
Rainer Lueg
and
Shijia Lu
Date Posted: October 03, 2012
Joint Audit and Accuracy of the Auditor's Report: An Empirical Study International Journal of Economic Sciences and Applied Research 5 (2): 7-42
Julia Baldauf
and
Rudolf Steckel
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: October 03, 2012132 downloads
Performance Measurement Systems - Beyond Generic Strategic Actions THE ROUTLEDGE COMPANION TO COST MANAGEMENT, pp. 342-359. New York: Routledge, 2012
Rainer Lueg
and
Hanne Norreklit
Date Posted: October 03, 2012
The Use of Intellectual Capital as a Competitive Tool: A Danish Case Study International Journal of Management, Vol. 30, No. 2, 2013, pp. 217-231
Rainer Lueg
,
Line Nedergaard
and
Søren Svendgaard
Date Posted: October 03, 2012Last Revised: March 13, 2013
Fixed or Contingent: How Should 'Governance Monitors' Be Paid? Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP-27
David F. Larcker and
Brian Tayan
Date Posted: October 02, 201252 downloads
What is Your ROA? An Investigation of the Many Formulas for Calculating Return on Assets Jewell, J. J. & Mankin, J. A (2011) What is Your ROA? An Investigation of the Many Formulas for Calculating Return on Assets, Academy of Educational Leadership Journal, 15 (Special Issue), 79-91
Jeffrey Jay Jewell
and
Jeffrey A. Mankin
Date Posted: October 02, 201266 downloads
Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Empirical Analysis of Firm Valuation for Inheritance Tax Purposes Using the Simplified Discounted Cash Flow Method) Arqus Quantitative Tax Research Discussion Paper No. 6
Jens Müller
and
Caren Sureth
Date Posted: October 01, 201232 downloads
Income Smoothing, Information Uncertainty, Stock Returns, and Cost of Equity Review of Pacific Basin Financial Markets and Policies (RPBFMP), Forthcoming
Linda H. Chen
Date Posted: October 01, 2012Last Revised: December 07, 2012190 downloads
Auditor Mergers, Audit Quality and Audit Fees: Evidence from the Pricewaterhousecoopers Merger in the UK Journal of Accounting and Public Policy, Vol. 31, No. 1, 2012
Yuping Jia
and
Rong Ding
Date Posted: September 30, 2012Last Revised: December 01, 2012
Fair Value Hierarchy in Financial Instruments Disclosure - Is There Transparency for Investors? Evidence from the Banking Industry Journal of Governance and Regulation, Vol. 1, No. 4, 2012
Enrico Laghi
,
Sabrina Pucci
,
Marco Tutino
and
Michele Di Marcantonio
Date Posted: September 30, 2012Last Revised: November 13, 2012166 downloads
Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity
Yuping Jia
Date Posted: September 30, 201254 downloads
Post M&A Accounting Performance of Romanian Banks Journal of Eastern Europe Research in Business & Economics, IBIMA Publishing, 2012
Maria Carmen Huian
Date Posted: September 30, 201230 downloads
The Debt-Contracting Value of Accounting Numbers, Renegotiation, and Investment Efficiency
Yiwei Dou
Date Posted: September 30, 2012Last Revised: February 18, 201396 downloads
The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990
Erica Harris
,
Christine Petrovits
and
Michelle Yetman
Date Posted: September 30, 2012Last Revised: May 16, 201390 downloads
The Impact of Economic Incentives and Peer Behavior on Opportunistic Reporting Behavior
Eddy Cardinaels and
Yuping Jia
Date Posted: September 30, 201233 downloads
New Debt Issues and Earnings Management
Aaron D. Crabtree
,
John J. Maher
and
Huishan Wan
affiliation not provided to SSRN
and
University of Iowa - Department of Accounting
Date Posted: September 29, 2012
A Big-4 Firm’s Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior Contemporary Accounting Research, Forthcoming
Carlin Dowling
and
Stewart A. Leech
Date Posted: September 27, 2012
Ambiguities, Dualities and Metaphors in Intellectual Capital Research and Practice: Some Open Questions
Giuseppe Marzo
Date Posted: September 27, 2012Last Revised: March 26, 20139 downloads
Continuation Call Options and the Sensitivity of Returns to Gains
Mary Brooke Billings ,
Matthew C. Cedergren
and
Stephen G. Ryan
Date Posted: September 27, 201244 downloads
Corporate Tax Aggressiveness and Firm Risk
David A. Guenther ,
Steven R. Matsunaga
and
Brian M. Williams
Date Posted: September 27, 2012Last Revised: November 15, 2012193 downloads
Discussion of 'The Economics of Setting Auditing Standards' Contemporary Accounting Research, Forthcoming
Judson Caskey
Date Posted: September 27, 2012
The Competitive Advantage of Audit Support Systems: The Relationship between Extent of Structure and Audit Pricing Journal of Information Systems, Vol. 26, No. 1, 2012
Elizabeth Carson and
Carlin Dowling
Date Posted: September 27, 2012
Ceteris Paribus? Variable Interest Entity (VIE) Consolidation Under FIN 46R
Samuel B. Bonsall IV
and
Zahn Bozanic
Date Posted: September 26, 201289 downloads
Corporate Tax Compliance: The Role of Internal and External Preparers
Kenneth J. Klassen ,
Petro Lisowsky
and
Devan Mescall
Date Posted: September 26, 201281 downloads
Accounting Education Research: Ranking Institutions and Individual Scholars
Darin Kip Holderness Jr. ,
Noah Myers
,
Scott L. Summers and
David A. Wood
Date Posted: September 25, 2012Last Revised: April 08, 2013412 downloads
The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy
Sami Keskek
,
Linda A. Myers ,
Thomas C. Omer and
Marjorie K. Shelley
Date Posted: September 25, 201272 downloads
Accounting-Based Performance Metrics and Executive Compensation in Nonprofit Organizations
Karen L. Sedatole ,
Amy Swaney ,
Michelle Yetman and
Robert J. Yetman
Date Posted: September 24, 2012152 downloads
Applying IFRS Mandatory: Evidence from Greek Listed Companies European Research Studies Journal, Volume XIV, Issue (4), pp. 71-96, 2011
Konstantinos Papadatos and
Athanasios Bellas
Date Posted: September 24, 2012Last Revised: October 25, 2012
Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
Brian Bratten
,
Monika Causholli
and
Linda A. Myers
Date Posted: September 24, 2012Last Revised: April 05, 2013227 downloads
Accounting and Reporting Systems in the Public Administrations in Europe vis-a-vis the IPSAS’ Conceptual Framework Issue: Traditional Systems
Francesca Manes Rossi
,
Natalia Aversano
and
Johan Christiaens
Date Posted: September 23, 2012258 downloads
Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations The Accounting Review, Forthcoming
Jeremy Bertomeu and
Edwige Cheynel
Date Posted: September 23, 2012Last Revised: November 11, 2012176 downloads
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