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5,288,139 Total downloads
Showing Papers 7,151 - 7,200 of 13,018
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Sec Scrutiny and the Evolution of Non-Gaap Reporting The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
Kalin S. Kolev ,
Carol A. Marquardt and
Sarah E. McVay
Date Posted: January 03, 2007Last Revised: March 10, 2010436 downloads
Voluntary Audit Committee Formation and Agency Costs
Michael Firth
Date Posted: January 03, 2007371 downloads
Economics of Transfer Pricing Reviewed
Tomas Buus
and
Jaroslav Brada
Date Posted: January 02, 2007Last Revised: December 19, 20101072 downloads
Voluntary IAS and U.S. GAAP Adoption by Continental European Firms: The Role of Labor Relations Simon School Working Paper No. FR 06-09
Joanna Shuang Wu and
Ivy Zhang
Date Posted: January 02, 2007391 downloads
Inventory Management System of Pakistan International Airlines
Ahmed Saleem
Date Posted: December 30, 2006491 downloads
The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level Accounting Review, Forthcoming
Xinrong Qiang
Date Posted: December 30, 2006
Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes Accounting Review, Vol. 84, No. 3, p. 839, 2009
Udi Hoitash
,
Rani Hoitash
and
Jean C. Bedard
Date Posted: December 29, 2006Last Revised: December 05, 20121071 downloads
Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers
Jean C. Bedard ,
Udi Hoitash
and
Rani Hoitash
Date Posted: December 29, 2006650 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
Date Posted: December 28, 2006
Aggregate Earnings, Stock Market Returns and Macroeconomic Activity: A Discussion of 'Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance'
Lakshmanan Shivakumar
Date Posted: December 27, 2006361 downloads
The Valuation Consequences of Voluntary Accounting Changes Review of Quantitative Finance and Accounting, Vol. 28, No. 4, 2007
James S. Linck ,
Thomas J. Lopez and
Lynn L. Rees
Date Posted: December 27, 2006
Has Goodwill Accounting Under SFAS 142 Improved Financial Reporting?
Dennis J. Chambers
Date Posted: December 26, 20061616 downloads
An Integrated Analysis of the Association Between Accrual Disclosure and the Abnormal Accrual Anomaly Review of Accounting Studies, Forthcoming
Henock Louis ,
Dahlia Robinson
and
Andrew M. Sbaraglia
Date Posted: December 24, 2006
Auditor-Client Interaction and Client Usefulness - A Swedish Case Study International Journal of Auditing, Vol. 10, No. 2, pp. 99-124, July 2006
Niclas Hellman
Date Posted: December 24, 200627 downloads
External Auditors Decisions in EU Credit Institutions: A Multicriteria Approach International Journal of Auditing, Vol. 10, No. 2, pp. 163-182, July 2006
Chrysovalantis Gaganis
,
Fotios Pasiouras and
C. Zopounidis
Date Posted: December 24, 200622 downloads
Psychological Characteristics Contributing to Expertise in Audit Judgment International Journal of Auditing, Vol. 10, No. 2, pp. 125-141, July 2006
Pamela Kent
,
Lois Munro
and
Tony Gambling
Date Posted: December 24, 200613 downloads
The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants International Journal of Auditing, Vol. 10, No. 2, pp. 143-162, July 2006
W. Robert Knechel ,
Philip Wallage
,
Aasmund Eilifsen and
Bart van Praag
Date Posted: December 24, 200615 downloads
The Inferential Value of Quarterly Earnings Announcements Relative to Other Sources of Information
C. Catherine Chiang
and
Yaw M. Mensah
Date Posted: December 22, 2006Last Revised: April 06, 2011101 downloads
Stock Market Valuation, Profitability and R&D Spending of the Firm: The Effect of Technology Mergers and Acquisitions
Juha-Pekka Kallunki ,
Elina Pyykkö
and
Tomi laamanen
Date Posted: December 21, 2006Last Revised: May 09, 2013252 downloads
A Recent Reform of Japanese Banking Law - Comparison of the US and Japanese Legal Systems for Banking Agencies Banking Law Journal, Vol. 123, No. 6, pp. 536-552, June 2006
Mitsuru Misawa
Date Posted: December 21, 2006293 downloads
Analysts' Awareness of Systematic Bias in Management Earnings Forecasts: Empirical Evidence from Japan
Koji Ota
Date Posted: December 21, 2006211 downloads
Bank Directors' Decisions on Bad Loans: A Comparative Study of U.S. and Japanese Standards of Required Care The Banking Law Journal, Vol. 122, No. 5, pp. 429-466, May 2005
Mitsuru Misawa
Date Posted: December 21, 2006140 downloads
Determinants of Bias in Management Earnings Forecasts: Empirical Evidence from Japan INTERNATIONAL ACCOUNTING: STANDARDS, REGULATIONS, AND FINANCIAL REPORTING, G. N. Gregoriou & M. Gaber, eds., pp. 267-294, Elsevier Press, 2006
Koji Ota
Date Posted: December 21, 2006
The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidence Accounting Research Journal, Vol. 16, No. 1, pp. 6-20, July 2003
Koji Ota
Date Posted: December 21, 2006
The Japanese Issues and Perspective on the Convergence of International Accounting Standards Northwestern Journal of International Law & Business, April 2005
Mitsuru Misawa
Date Posted: December 21, 2006498 downloads
The Tokyo International Capital Market for Foreign Issuers and Required Disclosure The Banking Law Journal, Vol. 1, No. 7, pp. 699-753, November/December 2005
Mitsuru Misawa
Date Posted: December 21, 2006175 downloads
Director's Civil and Criminal Liabilities for Bad Debts at Japanese Banks Temple International and Comparative Law Journal, Vol. 18, p. 311, Fall 2004
Mitsuru Misawa
Date Posted: December 20, 2006131 downloads
Does the Stock Market Underreact to Going Concern Opinions? Evidence from the U.S. and Australia Journal of Accounting & Economics (JAE), Forthcoming
Maria Ogneva
and
K.R. Subramanyam
Date Posted: December 20, 2006
The Effect of Corporate Governance on Auditor-Client Realignments Auditing: A Journal of Practice & Theory 31 (2), 2012
Cory A. Cassell ,
Gary Giroux ,
Linda A. Myers and
Thomas C. Omer
Date Posted: December 20, 2006Last Revised: May 23, 2012
Earnings Conservatism and Equity Raisings of Cross-Listed Firms
Martien Jan Peter Lubberink and
Carel Huijgen
Date Posted: December 19, 2006532 downloads
The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-GAAP Earnings
Ana Cristina Marques
Date Posted: December 15, 2006259 downloads
Accounting for Contractual Contingency: Insights Into Oil and Gas Asset Market Risk Exposures
Gavin Lee Kretzschmar
,
Bard Misund
and
David Hatherly
Date Posted: December 14, 2006294 downloads
Executive Compensation Disclosure and Private Control Benefits: A Comparison of U.S. And Canadian Dual Class Firms
Surjit Tinaikar
Date Posted: December 14, 2006Last Revised: January 11, 2009438 downloads
On the Quality of FFO Forecasts Journal of Real Estate Research, Vol. 28, No. 3, 2006
David H. Downs and
Z. Nuray Guner
Date Posted: December 13, 200699 downloads
Refining the York Index Investment Criteria
Priti Shokeen
,
Therese M. Woodward
and
David Wheeler
Date Posted: December 13, 2006113 downloads
The Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt
Jennifer Lynne M. Altamuro
Date Posted: December 13, 2006678 downloads
The Information Content of the 1999 Announcement of Funds from Operation Changes for Real Estate Investment Trusts Journal of Real Estate Research, Vol. 28, No. 3, 2006
Eric James Higgins ,
Richard Ott
and
Robert A. Van Ness
Date Posted: December 13, 200691 downloads
Another Look at GAAP Versus The Street: An Empirical Assessment of Measurement Error Bias
Daniel A. Cohen ,
Rebecca N. Hann and
Maria Ogneva
Date Posted: December 11, 2006200 downloads
Uniformity Vs. Flexibility: Evidence from Pricing of the Pension Obligation Accounting Review, Vol. 82, No. 1, pp. 107-137, 2007
Rebecca N. Hann ,
Yvonne Y. Lu and
K.R. Subramanyam
Date Posted: December 08, 2006
Comments by the American Accounting Association's Financial Accounting Standards Committee on the Fasb's 'Conceptual Framework for Financial Reporting (Hereafter Cf)', Call for Preliminary Views, July 6, 2006
George J. Benston ,
Douglas R. Carmichael
,
Joel S. Demski ,
Karim Jamal ,
Bala G. Dharan ,
Bob Laux
,
Shivaram Rajgopal and
George Vrana
Date Posted: December 07, 2006623 downloads
The Impact of Earnings on the Pricing of Credit Default Swaps
Jeffrey L. Callen ,
Joshua Livnat and
Dan Segal
Date Posted: December 07, 2006490 downloads
Assurer Reputation for Competence in a Multi-Service Context Contemporary Accounting Research, Vol. 24, No. 1, Spring 2007
Ananda R. Ganguly ,
Joshua Herbold
and
Mark E. Peecher
Date Posted: December 07, 2006134 downloads
Covariation Assessments with Costly Information Collection in Audit Planning: An Experimental Study Auditing: A Journal of Practice & Theory, Vol. 28, No. 1, pp. 1-27, May 2009
Ananda R. Ganguly and
Jacqueline S. Hammersley
Date Posted: December 07, 2006Last Revised: July 09, 2009219 downloads
Crime, War & Romanticism: Arthur Andersen and the Nature of Entity Guilt Virginia Journal of Social Policy & the Law, Vol. 13, p. 179, 2006
David N. Cassuto
Date Posted: December 07, 2006Last Revised: September 08, 2011161 downloads
Delisting Returns and Their Effect on Accounting-Based Market Anomalies Rock Center for Corporate Governance Working Paper No. 18
William H. Beaver
,
Maureen F. McNichols and
Richard A. Price III
Date Posted: December 07, 2006Last Revised: September 29, 2009541 downloads
Evidence on differences between Recognition and Disclosure: A Comparison of Inputs to Estimate Fair Values of Employee Stock Options
Preeti Choudhary
Date Posted: December 07, 2006Last Revised: February 22, 2012288 downloads
Learning from WorldCom: Implications for Fraud Detection Through Continuous Assurance Journal of Emerging Technologies in Accounting, Vol. 3, No. 1, 2006
J. Randel Kuhn Jr.
and
Steve G. Sutton
Date Posted: December 07, 2006
Overreaction to Intra-Industry Information Transfers?
Jacob K. Thomas and
Frank Zhang
Date Posted: December 07, 2006Last Revised: November 12, 2007596 downloads
The Effect of Alternative Procedural Explanation Types on Procedural Knowledge Acquisition During Knowledge-Based Systems Use Journal of Information Systems, Vol. 21, No. 1, 2007
Georgia Smedley
and
Steve G. Sutton
Date Posted: December 07, 2006
The Role of Risk Management and Governance in Determining Audit Demand Journal of Business Finance & Accounting, Vol. 33, No. 9-10, pp. 1344-1367, November/December 2006
W. Robert Knechel and
Marleen Willekens
Date Posted: December 07, 200628 downloads
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