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Full Text Papers: 398,250
Authors: 228,711
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SSRN eLibrary Search Results
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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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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