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JEL Code: M49
769,081 Total downloads
Showing Papers 741 - 790 of 2,013
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The Independence Concept Revisited
Research in Accounting Regulations, Vol. 20, 2007
Gary Previts
Case Western Reserve University - Department of Accountancy
Date Posted: November 17, 2007
Accepted Paper Series
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
George Mason University - Accounting Program
and
American University
Date Posted: November 16, 2007
Accepted Paper Series
Audit Quality and Properties of Analyst Earnings Forecasts
Accounting Review, March 2008
Bruce K. Behn ,
Jong-Hag Choi and
Tony Kang
University of Tennessee, Knoxville - College of Business Administration
,
Seoul National University - College of Business Administration
and
Oklahoma State University - School of Accounting
Date Posted: November 14, 2007
Accepted Paper Series
Auditor Fees and Cost of Debt
Journal of Accounting, Auditing and Finance, Forthcoming
Dan S. Dhaliwal ,
Cristi A. Gleason ,
Shane Heitzman
and
Kevin Melendrez
University of Arizona - Department of Accounting
,
University of Iowa - Department of Accounting
,
Simon School of Business, University of Rochester
and
New Mexico State University - Department of Accounting & Business Computer Systems
Date Posted: November 14, 2007
Accepted Paper Series
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
Independent
and
Grameenphone Ltd (Telenor ASA)
Date Posted: November 13, 2007
Last Revised: April 15, 2013
Accepted Paper Series
53 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
Bentley University - Department of Accountancy
,
Northeastern University
and
Bentley University - Department of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
Demographic Challenges Facing the CPA Profession
Research in Accounting Regulations, Vol. 20, 2007
Julia Grant
Case Western Reserve University - Department of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
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
Grameenphone Ltd., Dhaka, Bangladesh
Date Posted: November 12, 2007
Last Revised: April 05, 2012
Accepted Paper Series
558 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
Kennesaw State University - Michael J. Coles College of Business
,
Georgia Institute of Technology - Accounting Area
and
Georgia Institute of Technology - College of Management
Date Posted: November 12, 2007
Accepted Paper Series
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
Roosevelt University
,
Saint Mary's College of California - Graduate Business Programs
and
affiliation not provided to SSRN
Date Posted: November 12, 2007
Accepted Paper Series
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
Nanyang Technological University (NTU) - Nanyang Business School
and
Florida International University
Date Posted: November 12, 2007
Last Revised: December 19, 2007
Accepted Paper Series
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
Florida Atlantic University - School of Accounting
,
Boston College - Department of Accounting
and
Western New England University - Department of Accounting and Finance
Date Posted: November 11, 2007
Last Revised: January 20, 2011
Accepted Paper Series
2826 downloads
Auditor Fees and Fraud Firms
Contemporary Accounting Research, Forthcoming
Ariel J Markelevich and
Rebecca L. Rosner
Suffolk University
and
Long Island University - School of Professional Accountancy
Date Posted: November 07, 2007
Last Revised: September 27, 2012
Working Paper Series
57 downloads
Assurance on Sustainability Reports: An International Comparison
Accounting Review, Forthcoming
Roger Simnett ,
Ann Vanstraelen
and
Wai Fong Chua
University of New South Wales (UNSW) - School of Accounting
,
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: November 01, 2007
Last Revised: September 11, 2010
Accepted Paper Series
900 downloads
Auditor Fees and Audit Quality
Managerial Auditing Journal, Vol. 22, No. 8, 2007
Rani Hoitash
,
Ariel J Markelevich and
Charles A. Barragato
Bentley University - Department of Accountancy
,
Suffolk University
and
Long Island University - School of Professional Accountancy
Date Posted: November 01, 2007
Accepted Paper Series
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
University of Limerick - Kemmy Business School
and
Intellectual Capital Research Institute of Ireland
Date Posted: October 26, 2007
Accepted Paper Series
Accountants, Privilege, and the Problem of Working Papers
Dalhousie Law Journal, Vol. 38, No. 2, 2006, Queen's Univ. Legal Studies Research Paper No. 07-09
Paul D. Paton
University of the Pacific - McGeorge School of Law
Date Posted: October 23, 2007
Accepted Paper Series
126 downloads
FIN 48 Adoption Disclosures
Financial Reporting Watch, Forthcoming
Amy E. Dunbar ,
Linda Kolbasovsky
and
John D. Phillips
University of Connecticut - Department of Accounting
,
University of Connecticut
and
University of Connecticut - Department of Accounting
Date Posted: October 23, 2007
Accepted Paper Series
429 downloads
Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization
Journal of Accounting Research, Forthcoming
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: October 22, 2007
Accepted Paper Series
Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance
International Journal of Auditing, Vol. 11, No. 2, pp. 73-90, July 2007
Gnanakumar Visvanathan and
Gopal V. Krishnan
George Mason University - Accounting Program
and
American University
Date Posted: October 22, 2007
Accepted Paper Series
22 downloads
Internal Audit Departments: Adoption and Characteristics in Italian Companies
International Journal of Auditing, Vol. 11, No. 2, pp. 91-114, July 2007
Marika Arena and
Giovanni Azzone
Politecnico di Milano - Dipartimento di Ingegneria Gestionale
and
Politecnico di Milano - Dipartimento di Ingegneria Gestionale
Date Posted: October 22, 2007
Accepted Paper Series
18 downloads
IPO Underpricing and Audit Quality Differentiation Within Non-Big 5 Firms
International Journal of Auditing, Vol. 11, No. 2, pp. 115-131, July 2007
Susan Albring ,
Randal J. Elder and
Jian Zhou
Syracuse University - Joseph I. Lubin School of Accounting
,
Syracuse University
and
University of Hawaii at Manoa
Date Posted: October 22, 2007
Accepted Paper Series
13 downloads
Meeting Challenges and Expectations of Continuous Auditing in the Context of Independent Audits of Financial Statements
International Journal of Auditing, Vol. 11, No. 2, pp. 133-146, July 2007
Hui Du
and
Saeed Roohani
University of Houston – Clear Lake
and
Bryant University - Department of Accounting
Date Posted: October 22, 2007
Accepted Paper Series
6 downloads
Rethinking the Role of the Auditor: Resolving the Audit/Tax Services Debate
Queen's Law Journal, Vol. 32, No. 1, 2006, Queen's Univ. Legal Studies Research Paper No. 07-07
Paul D. Paton
University of the Pacific - McGeorge School of Law
Date Posted: October 22, 2007
Accepted Paper Series
313 downloads
Ability, Cognitive Fallibility, Procedural Instrumentality and Audit Group Judgment: An Exploration
Gary Kleinman
and
Dan Palmon
Robert Morris University - Touro Graduate School of Business
and
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: October 19, 2007
Working Paper Series
A Review and Analysis of the Existing Research Streams in Continuous Auditing
Journal of Emerging Technologies in Accounting, Vol. 4, 2007
Carol E. Brown
,
Jeffrey Wong
and
Amelia A. Baldwin
Oregon State University - College of Business
,
affiliation not provided to SSRN
and
University of Arkansas at Fort Smith
Date Posted: October 17, 2007
Accepted Paper Series
An Empirical Investigation of Auditor Rotation Requirements
Suzanne H. Lowensohn ,
Jacqueline Reck
,
Jeffrey R. Casterella and
Barry Lewis
Colorado State University - College of Business
,
University of South Florida - College of Business Administration
,
Colorado State University
and
Colorado State University
Date Posted: October 17, 2007
Working Paper Series
471 downloads
Regulatory Monitoring Under the Sarbanes-Oxley Act
Cindy R. Alexander
and
Kathleen Weiss Hanley
U.S. Securities and Exchange Commission (SEC)
and
Securities and Exchange Commission (SEC)
Date Posted: October 17, 2007
Working Paper Series
264 downloads
The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility
Journal of Business Finance and Accounting, Forthcoming
Cory A. Cassell ,
Gary Giroux ,
Linda A. Myers and
Thomas C. Omer
University of Arkansas
,
Texas A&M University (TAMU) - Department of Accounting
,
University of Arkansas
and
University of Nebraska-Lincoln
Date Posted: October 17, 2007
Last Revised: January 10, 2013
Accepted Paper Series
Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms
Clive S. Lennox and
Jeffrey Pittman
Nanyang Technological University
and
Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: October 16, 2007
Last Revised: September 30, 2008
Working Paper Series
1255 downloads
Internal Audit, Alternative Internal Audit Structures, and the Level of Misappropriation of Assets Fraud
Accounting and Finance, Forthcoming
Paul Coram ,
Colin Ferguson
and
Robyn Moroney
University of Melbourne - Faculty of Business and Economics
,
University of Melbourne - Faculty of Business and Economics
and
Monash University
Date Posted: October 16, 2007
Last Revised: September 24, 2008
Working Paper Series
1168 downloads
The Use of Remedial Tactics in Negligence Litigation
Contemporary Accounting Research, Forthcoming
Robert M. Cornell
,
Rick C. Warne
and
Martha M. Eining
Oklahoma State University - Stillwater - School of Accounting
,
George Mason University - Accounting Program
and
University of Utah - School of Accounting and Information Systems
Date Posted: October 16, 2007
Last Revised: September 17, 2009
Working Paper Series
113 downloads
Meta-Analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality
European Accounting Review, Forthcoming
Bradley Pomeroy
and
Daniel B. Thornton
University of Illinois at Urbana-Champaign - Department of Accountancy
and
Queen's University
Date Posted: October 10, 2007
Accepted Paper Series
918 downloads
Internal Control Material Weaknesses and CFO Compensation
Contemporary Accounting Research, Forthcoming
Rani Hoitash
,
Udi Hoitash
and
Karla M. Johnstone
Bentley University - Department of Accountancy
,
Northeastern University
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 07, 2007
Last Revised: December 05, 2012
Accepted Paper Series
1566 downloads
Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities
Jodi L. Gissel and
Karla M. Johnstone
Marquette University
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 07, 2007
Working Paper Series
347 downloads
Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment
Journal of Business and Behavioral Sciences, 2007
Jean C. Bedard ,
Michael Ettredge ,
Cynthia Jackson
and
Karla M. Johnstone
Bentley University - Department of Accountancy
,
University of Kansas - School of Business
,
Northeastern University - Accounting Group
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 06, 2007
Accepted Paper Series
Perceived Determinants of E-Commerce Audit Judgment Expertise
Jagdish Pathak
,
Mary R. Lind
and
Mohammad J. Abdolmohammadi
University of Windsor - Odette School of Business
,
North Carolina Agricultural & Technical State University - School of Business & Economics
and
Bentley University
Date Posted: October 03, 2007
Working Paper Series
384 downloads
Sarbanes-Oxley 404 Material Weaknesses and Discretionary Accruals
Accounting Forum, Vol. 34, pp. 67-75, 2010
Cynthia P. Guthrie
Bucknell University
Date Posted: October 03, 2007
Last Revised: October 05, 2010
Accepted Paper Series
Internal Auditor Perceptions on Audit Committee Interactions: A Qualitative Study in Malaysian Public Corporations
Corporate Governance: An International Review, Vol. 15, No. 5, pp. 894-908, September 2007
Mazlina Mat Zain and
Nava Subramaniam
Monash University Malaysia - Department of Business
and
Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: October 01, 2007
Accepted Paper Series
29 downloads
Investor Perceptions of Auditor Reports Under Section 404 of the Sarbanes-Oxley Act
Jayanthi Krishnan ,
Heibatollah Sami
and
Haiyan Zhou
Temple University - Department of Accounting
,
Lehigh University
and
University of Texas - Pan American
Date Posted: September 25, 2007
Working Paper Series
Meaning: A Niche or a Necessity for Audit Judgement
George Michel Ezzie Mickhail
University of Wollongong
Date Posted: September 24, 2007
Working Paper Series
198 downloads
Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions
Katherine Gunny
,
Gopal V. Krishnan and
Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting
,
American University
and
Singapore Management University - School of Accountancy
Date Posted: September 20, 2007
Working Paper Series
1623 downloads
Judging Auditor Negligence: De-Biasing Interventions, Outcome Bias, and Reverse Outcome Bias
Jonathan H. Grenier
,
Mark E. Peecher and
M. David Piercey
Miami University - Department of Accountancy
,
University of Illinois College of Law
and
University of Massachusetts at Amherst
Date Posted: September 20, 2007
Last Revised: November 14, 2007
Working Paper Series
235 downloads
Examining the Skills Debate in Scotland
Margaret M. Milner
and
Wan Ying Hill
University of Glasgow
and
Glasgow Caledonian University - Division of Accounting & Finance
Date Posted: September 18, 2007
Working Paper Series
90 downloads
Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias
Contemporary Accounting Research, Vol. 25, No. 1, Spring 2008
Mark E. Peecher and
M. David Piercey
University of Illinois College of Law
and
University of Massachusetts at Amherst
Date Posted: September 18, 2007
Last Revised: March 28, 2008
Accepted Paper Series
Note on Audit Fee Premiums to Client Size and Industry Specialization
Accounting and Finance, Vol. 47, No. 3, pp. 423-446, September 2007
Elizabeth Carson and
Neil L. Fargher
University of New South Wales
and
Australian National University (ANU)
Date Posted: September 18, 2007
Accepted Paper Series
20 downloads
Transferable Skills in Accounting Education: Examining the Undergraduate Honours Degree Programmes in Scotland
Wan Ying Hill and
Margaret M. Milner
Glasgow Caledonian University - Division of Accounting & Finance
and
University of Glasgow
Date Posted: September 18, 2007
Working Paper Series
277 downloads
Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts
Contemporary Accounting Research, Forthcoming
Larry R. Davis
,
Billy S. Soo and
Gregory M. Trompeter
Michigan Technological University - School of Business and Economics
,
Boston College
and
Boston College
Date Posted: September 17, 2007
Last Revised: October 29, 2008
Working Paper Series
567 downloads
Improving the Effectiveness of Engagement Quality Review
Kathryn K. Epps and
William F. Messier Jr.
Kennesaw State University
and
University of Nevada, Las Vegas - Department of Accounting
Date Posted: September 16, 2007
Working Paper Series
311 downloads
Audit Quality and Properties of Analyst Earnings Forecasts
Bruce K. Behn ,
Jong-Hag Choi and
Tony Kang
University of Tennessee, Knoxville - College of Business Administration
,
Seoul National University - College of Business Administration
and
Oklahoma State University - School of Accounting
Date Posted: September 14, 2007
Working Paper Series
1652 downloads
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