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Abstracts: 623,898
Full Text Papers: 519,969
Authors: 287,903
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  Last 12 months:
62,656

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To date: 89,336,635
Last 12 months: 11,716,999
Last 30 days: 827,930

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292,904
Total References: 9,075,589
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5,879,321
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  Footnotes:
94,282
Total Footnotes: 9,170,091


SSRN eLibrary Search Results
JEL Code: M4
6,471,041 Total downloads
Showing Papers 7,401 - 7,450 of 15,540
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1 2 3 4 ... 311 | Next >
   


Partner-Client Relationship and Auditor Switches
China Journal of Accounting Studies, 1:2, 114-137, 2013, DOI: 10.1080/21697221.2013.788974
Shuang Xue , Feiteng Ye and Yun Hong
Shanghai University of Finance and Economics , Shanghai Lixin University of Commerce and Shanghai University of Finance and Economics
Date Posted: August 29, 2015
Accepted Paper Series

Incl. Electronic Paper Firm Size, Overhead Materiality and Product Cost Distortion in Manufacturing Firms
ICAN Journal of Accountancy & Finance, 4(1), 21-33, 2015
A. J. Avwokeni
University of Lagos
Date Posted: August 29, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Board's Financial Incentives, Competence, and Firm Risk Disclosure: Evidence from Finnish Index Listed Companies
Journal of Applied Accounting Research (Forthcoming)
Minna Martikainen , Antti Miihkinen , Juha Kinnunen and Pontus Troberg
Hanken School of Economics , Aalto University - School of Business , Aalto University School of Business and Helsinki School of Economics
Date Posted: August 29, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: August 28, 2015
Last Revised: August 29, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Economic Impact of the Employment of Foreign-Born Graduates in the Auditing Industry
Daniel Aobdia , Anup Srivastava and Erqiu Wang
Northwestern University - Kellogg School of Management , Tuck Dartmouth and Northwestern University - Department of Accounting Information & Management
Date Posted: August 28, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper 基於會計盈餘資訊性的融資限制 (Financial Constraints Based on the Informativeness of Accounting Earnings)
Journal of Accounting Review, 會計評論,第61 期,2015 年7 月 DOI: 10.6552/JOAR.2015.61.4,
Shih-Chieh Lin
Department of Accounting, Providence University
Date Posted: August 28, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Financial Reports Based Proxies for Bargaining Power of Buyers and Sellers
2015 Academy of Management Annual Meeting, Vancouver, Canada, August 2015
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: August 27, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Match with Dot-Coms: How Alignment between Perceptions of Corporate Persona and Communication Method Impact Investor Information Processing
Ryan D. Guggenmos and G. Bradley Bennett
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Massachusetts Amherst - Isenberg School of Management
Date Posted: August 26, 2015
Working Paper Series
8 downloads

Estimating the Effect of Auditor Tenure on Audit Quality: Methods and Implications
Junwei Peng
Southwest University of Finance and Economics
Date Posted: August 25, 2015
Working Paper Series

When Paradigms Meet: Interacting Perspectives on Evaluation in the Nonprofit Sector
Forthcoming in Financial Accountability & Management Accounting
Cristina Neesham , Leanne McCormick and Michelle Greenwood
Swinburne University of Technology , Monash University and Monash University - Department of Management
Date Posted: August 25, 2015
Accepted Paper Series

Incl. Electronic Paper Commentary: Exploiting Regulatory Changes for Research in Management Accounting
Management Accounting Research, Forthcoming
Alfred Wagenhofer
University of Graz
Date Posted: August 24, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper A Theory of Disclosure
Jeremy Bertomeu and Davide Cianciaruso
CUNY Baruch College and Northwestern University - Kellogg School of Management
Date Posted: August 24, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Is There Any Scientific Basis for Accounting? Implications for Practice, Research and Education
Sudipta Basu
Temple University - Department of Accounting
Date Posted: August 23, 2015
Working Paper Series
23 downloads

Corporate Governance, Accounting Conservatism, and Manipulation
Management Science, Forthcoming
Judson Caskey and Volker Laux
University of California at Los Angeles - Anderson School of Management and University of Texas at Austin - Department of Accounting
Date Posted: August 23, 2015
Accepted Paper Series

Incl. Electronic Paper Manipulations of Financial Statements in the Polish Accounting and Role of Financial Audit in Their Detection
Joanna M. Wyrobek and Zbigniew Stanczyk
Cracow University of Economics and Cracow University of Economics
Date Posted: August 23, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Regulations, Institutions and Income Smoothing by Managing Technical Reserves: International Evidence from the Insurance Industry
Omega, The International Journal of Management Science, Forthcoming, Bank of Finland Research Discussion Paper 15/2015
Chrysovalantis Gaganis , Iftekhar Hasan and Fotios Pasiouras
University of Crete - Faculty of Social Sciences - Department of Economics , Fordham University - Gabelli School of Business and University of Surrey - Surrey Business School
Date Posted: August 23, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Risk in Accounting
Shyam Sunder
Yale University - School of Management
Date Posted: August 22, 2015
Working Paper Series
23 downloads

The Effect of Regulation FD on the Properties of Management Earnings Forecasts
Journal of Accounting and Public Policy, Vol. 31, No. 2, 2012
Frank Heflin , William Kross and Inho Suk
Florida State University - College of Business , State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: August 22, 2015
Accepted Paper Series

Incl. Electronic Paper The Effects of Knowledge Sharing on Helping Behavior: Implications for Reward System Design
Katlijn Haesebrouck , Alexandra G. H. L. Van den Abbeele and Michael G. Williamson
KU Leuven - Faculty of Business and Economics (FEB) , Katholieke Universiteit Leuven (K.U.Leuven) and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 22, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Netspar Discussion Paper No. 12/2014-096
Irina Stefanescu , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , University of Arkansas, Fayetteville - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: August 22, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Evidence for the Existence of Downward Real Earnings Management
Journal of Auditing, Accounting and Finance, Forthcoming, Bank of Finland Research Discussion Paper No. 13/2015
Bill Francis , Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University - Gabelli School of Business and SUNY at Old Westbury - School of Business
Date Posted: August 21, 2015
Accepted Paper Series
13 downloads

The Construction of Persuasiveness of Self-Assessment Based Post-Completion Auditing Reports
Accounting and Business Research, Forthcoming
Jari Huikku and Kari Lukka
Aalto University School of Business - Department of Accounting and Turku School of Economics - Department of Accounting and Finance
Date Posted: August 21, 2015
Accepted Paper Series

Incl. Electronic Paper Instrumente Financiare De Protecţie Împotriva Riscului Valutar (Financial Instruments Used Against Foreign-Exchange Risk)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Alin Eliodor Tanase
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Noi Dimensiuni Ale Industriei Extractive În Context Naţional Şi Global (New Dimensions of the Extractive Industry in the National and Global Context)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Ileana Sorina Rakos Boca
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Valenţe Ale Controlului Intern În Contextul Impactului Utilităţii Informaţiilor Contabile Asupra Mediului De Afaceri (Valences of Internal Control in the Context of the Impact of the Utility of Accounting Information Over the Business Environment)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Mihaela Prozan
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Managerial Equity Holdings and Income Smoothing Incentives
Qing (Sydney) Shu and Wayne B. Thomas
University of Oklahoma - School of Accounting and University of Oklahoma - Michael F. Price College of Business
Date Posted: August 20, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper The Lemons Problem in Markets for Strategy
Mary J. Benner and Todd Zenger
University of Minnesota - Twin Cities - Carlson School of Management and University of Utah
Date Posted: August 20, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Bankruptcy in Groups
William H. Beaver , Stefano Cascino , Maria M. Correia and Maureen F. McNichols
Stanford University , London School of Economics , London Business School and Stanford University
Date Posted: August 20, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper Stock Price Response to New CEO Earnings News
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: August 20, 2015
Last Revised: August 28, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper After ENRON: Empirical Examination on Earnings Conservatism in Malaysia
Malaysian Accounting Review, Vol 9, No 1, 2010
Effiezal Aswadi Abdul Wahab , Dr Mazlina N Mat Zain and Marziana Madahmarzuki
Curtin University of Technology - School of Accounting , Multimedia University and Universiti Teknologi MARA
Date Posted: August 19, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Structure of Board Committees
Kevin D. Chen and Andy Wu
University of Pennsylvania - Department of Economics and University of Pennsylvania - The Wharton School
Date Posted: August 19, 2015
Working Paper Series
25 downloads

Incl. Electronic Paper Opinii Privind Impactul Politicilor Contabile Asupra Competitivităţii În Entităţile Turistice (Opinions on the Impact of Accounting Policies on Tourist Entities’ Competitiveness)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr.3/2015, Vol.3,
Traian Ovidiu Calota
Romanian Academy - Institute for World Economy
Date Posted: August 19, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Effect of Relative Performance Evaluation on Investment Efficiency and Firm Performance
Frances M. Tice
University of Colorado at Boulder - Department of Accounting
Date Posted: August 19, 2015
Working Paper Series
36 downloads

Auditor Industry Specialization and Bank Loan Costs - An Analysis of US Companies
Fang Sun , Chunwei Xian and Yinghong Zhang
CUNY Hunter College , Northeastern Illinois University and University of Central Oklahoma
Date Posted: August 19, 2015
Working Paper Series

A Review of the Literature on Methods of Computing the Implied Cost of Capital
International Review of Financial Analysis, Forthcoming
Fabian Echterling , Brigitte Eierle and Simeon Ketterer
University of Bamberg , University of Bamberg and University of Bamberg
Date Posted: August 18, 2015
Accepted Paper Series

Incl. Electronic Paper What Guides Subjective Performance Evaluation: Incentive Provision or Norm Enforcement?
Robert M. Gillenkirch and Heike Kreienbaum
University of Osnabrueck - Faculty of Business and Economics and University of Osnabrueck - Faculty of Business and Economics
Date Posted: August 18, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Flexibility on Multiple Dimensions: A Typology of Beyond Budgeting Practices
Winnie O'Grady and Chris Akroyd
University of Auckland - Business School and Oregon State University
Date Posted: August 18, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper The Effect of Participative Budgeting on Performance-to-Goal
In Gyun Baek
Seoul National University
Date Posted: August 18, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper When the Cat's (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting
Jeremy B. Lill
Georgia State University
Date Posted: August 18, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Market Orientation and Performance Measurement System Adoption Impact on Performance in SMEs
Aapo Ilmari Länsiluoto , Sanna Joensuu , Elina Varamäki , anmari viljamaa and Kirsti Sorama
Seinäjoki Business School , Seinäjoki university of applied sciences , Seinäjoki Business School , Seinäjoki university of applied sciences and Seinäjoki university of applied sciences
Date Posted: August 18, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Association between Viability Related Factors and Control Package Choices in the Context of Foreign Subsidiaries
Zoltan Matolcsy and James Wakefield
University of Technology, Sydney and University of Technology Sydney (UTS)
Date Posted: August 17, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Examining the Effects of Performance-Based Pay and Performance Monitoring on Task Performance
Charles D. Bailey , Nick Fessler and Brian K. Laird
University of Memphis , University of Texas at Tyler and Arkansas State University
Date Posted: August 17, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Financial Reporting Quality and Peer Group Composition
Bart Dierynck and Arnt Verriest
Tilburg University and EDHEC Business School
Date Posted: August 17, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Stock-Bond Return Co-Movement and Accounting Information
Stefano Cascino
London School of Economics
Date Posted: August 17, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper Modifying Outsourcing Relationships Post-Formation: The Role of Controls
Yee Shih Phua and Anne M. Lillis
University of New South Wales (UNSW) and University of Melbourne
Date Posted: August 16, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Factors Influence on Usage of Computerized Accounting System on Small and Medium Scale Enterprises
International Conference on Contemporary Management, Faculty of Management Studies and Commerce, University of Jaffna, 2015
P. G. Munasinghe and D. S. Munasinghe
Rajarata University of Sri Lanka - Faculty of Management Studies and Independent
Date Posted: August 16, 2015
Accepted Paper Series
9 downloads

The Role of Founder and Other Family Participation on US Private Foundation Efficiency
Financial Accountability & Management, Forthcoming
Brian P. McAllister and Arthur C. Allen
University of Colorado, Colorado Springs and University of Nebraska at Lincoln - School of Accountancy
Date Posted: August 16, 2015
Accepted Paper Series

Incl. Electronic Paper A Prediction on the Evolution of the Competitive Structure in Audit Industry
Daniel Aobdia , Luminita Enache and Anup Srivastava
Northwestern University - Kellogg School of Management , Tuck School of Business Dartmouth College and Tuck Dartmouth
Date Posted: August 15, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Does Legality Matter? The Case of Tax Avoidance and Evasion
FAccT Center Working Paper Nr. 19/2015
Kay Blaufus , Matthias Braune , Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover , Free University of Berlin (FUB) , Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Date Posted: August 15, 2015
Working Paper Series
35 downloads

Group of Companies and Inter-Company Fraud: A Case from Turkey
Cenap Ilter
California State University
Date Posted: August 14, 2015
Working Paper Series


 

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