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SSRN eLibrary Search Results
JEL Code: M4
7,097,557 Total downloads
Showing Papers 751 - 800 of 16,691
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1 2 3 4 ... 334 | Next >
   

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure
Auditing: A Journal of Practice & Theory, Forthcoming
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: September 24, 2016
Accepted Paper Series

Incl. Electronic Paper Can the Nature of Auditing Standards Shape Auditor Mindsets? Evidence from a Setting in Which A 'Just Do It' Mindset Improves Auditor Performance
Kim Ikuta, Tracie M. Majors and Amanda Winn
University of Washington - Department of Accounting, University of Southern California and University of Washington - Michael G. Foster School of Business
Date Posted: September 22, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements
Ana Cristina Marques and José Tavares
Nova School of Business and Economics and Universidad Nova de Lisboa - Faculdade de Economia
Date Posted: September 21, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper International Financial Reporting Standards and Private Firms’ Access to Bank Loans
Benjamin Balsmeier and Steven Vanhaverbeke
KU Leuven - Department of Managerial Economics, Strategy, and Innovation and KU Leuven - Faculty of Business and Economics (FEB)
Date Posted: September 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper On Application of Accounting Data Analytics in the Accounting Curriculum
Saeed J. Roohani and Ariel J. Markelevich
Bryant University and Suffolk University
Date Posted: September 20, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Are CEOs Held Accountable for Unrecognized Expenses? The Case of Implied Employee Option Expense
Michael S. H. Shih
University of Windsor - Faculty of Business Administration
Date Posted: September 20, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Impact of the Sarbanes-Oxley Act on Special Items
Glenn A. Growe, Xiao Qiao and Tom Johansen
Fort Hays State University, University of Chicago, Booth School of Business, Students and Oklahoma State University - Stillwater
Date Posted: September 20, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Social Security Reform: Proposals for Change
Richard Barnes
University of North Carolina (UNC) at Pembroke - School of Business
Date Posted: September 20, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Prepopulating Current Year Workpapers with Prior Year Audit Results: Effects on Auditors’ Risk Assessment Accuracy
Sarah E. Bonner, Tracie M. Majors and Stacey L. Ritter
University of Southern California, University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: September 20, 2016
Last Revised: September 22, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Industry Experience Effects and the Auditor's Judgment Performance in the Identification of Client's Business Risks and Entity-Level Controls
Niels van Nieuw Amerongen and W. Robert Knechel
Nyenrode Business University and University of Florida - Fisher School of Accounting
Date Posted: September 19, 2016
Working Paper Series
9 downloads

Accrual Anomaly and Corporate Financing Activities
Finance Research Letters, Forthcoming
George A. Papanastasopoulos
University of Piraeus - Department of Business Administration
Date Posted: September 19, 2016
Accepted Paper Series

Incl. Electronic Paper Does Engagement Partner Perceived Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firms
Daniel Aobdia, Saad Siddiqui and Andres G. Vinelli
Northwestern University - Kellogg School of Management, Public Company Accounting Oversight Board and Public Company Accounting Oversight Board
Date Posted: September 19, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Antitakeover Legislation and Accounting Conservatism: New Evidence
Journal of Accounting and Public Policy, Forthcoming
Shijun Cheng, Augustine Duru and Yijiang Zhao
University of Maryland - Robert H. Smith School of Business, American University - Kogod School of Business and American University - Kogod School of Business
Date Posted: September 19, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Public Company Audits and City-Specific Labor Characteristics
Matthew Beck, Jere R. Francis and Joshua L. Gunn
Michigan State University, University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Date Posted: September 18, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Northwestern University - Kellogg School of Management, Georgetown University, McDonough School of Business and University of Texas at Dallas
Date Posted: September 18, 2016
Last Revised: September 23, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Voluntary Disclosure Commitment and Firm Investment
Michael J. Imhof, Thomas C. Omer and Scott Seavey
Wichita State University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln
Date Posted: September 18, 2016
Working Paper Series
14 downloads

Analyst Information Precision and Small Earnings Surprises
Review of Accounting Studies, Forthcoming
Sanjay Bissessur and David Veenman
Amsterdam Business School - University of Amsterdam and University of Amsterdam - Amsterdam Business School (ABS)
Date Posted: September 17, 2016
Accepted Paper Series

Incl. Electronic Paper Do Managers Really Guide Through the Fog? On the Challenges in Assessing the Causes of Voluntary Disclosure
Journal of Accounting & Economics (JAE), Forthcoming
Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: September 17, 2016
Accepted Paper Series
19 downloads

Incl. Electronic Paper Accounting for Central Neighborhood Change, 1980-2010
FRB of Chicago Working Paper No. WP-2016-9
Nathaniel Baum-Snow and Daniel A. Hartley
University of Chicago - Department of Economics and Federal Reserve Bank of Chicago
Date Posted: September 16, 2016
Working Paper Series
5 downloads

Corporate Governance and Provisions Under IAS 37
EuroMed Journal of Business, Forthcoming
Ece Erdener Acar and Serdar Ozkan
Izmir University of economics and American University of the Middle East
Date Posted: September 15, 2016
Accepted Paper Series

Does Good Corporate Governance Constrain Cash Flow Manipulation? Evidence from India
Managerial Finance (Forthcoming)
Neerav Nagar and Mehul Ashok Raithatha
Indian Institute of Management Ahmedabad and Indian Institute of Management (IIM), Indore
Date Posted: September 15, 2016
Accepted Paper Series

Institutional Ownership and CEO Equity Incentives
Journal of Management Accounting Research, Forthcoming
Brian Bratten and Yanfeng Xue
University of Kentucky - Von Allmen School of Accountancy and George Washington University - Department of Accountancy
Date Posted: September 15, 2016
Accepted Paper Series

Incl. Electronic Paper Product Market Competition and Cost Stickiness
Review of Quantitative Finance and Accounting, Forthcoming
Wu-Lung Li and Kenneth Zheng
Texas A&M International University and University of Wyoming
Date Posted: September 14, 2016
Last Revised: September 16, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors
Annette G. Köhler, Nicole V.S. Ratzinger-Sakel and Jochen C. Theis
University of Duisburg-Essen, University of Hamburg and University of Duisburg-Essen
Date Posted: September 14, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Bank Financial Reporting Opacity and Regulatory Intervention
John Gallemore
University of Chicago - Booth School of Business
Date Posted: September 14, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis
David Hay, Jenny Stewart and Nives Botica Redmayne
University of Auckland - Business School, Griffith University - Griffith Business School and Massey University
Date Posted: September 13, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Accounting in the Digital Age: Creating Values with Paperless Decision Support Systems
Babcock University Inaugural Lecture Series
Enyi Patrick Enyi
School of Management Sciences
Date Posted: September 13, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Sales Margin and Margin Capitalization Rates: Linking Marketing Activities to Shareholder Value
Journal of Academy of Marketing Science, 2011
Steve C. Lim and Robert Lusch
Texas Christian University - M.J. Neeley School of Business and University of Arizona - Department of Marketing
Date Posted: September 12, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Accountability and Transparency in the Nigerian Civil Service: The Need for Socio-Economic Reforms
Madumere, I. & Okegbe, T. O. (2014) " Accountability and Transparency in the Nigerian Civil Service: The need for Social-economic reforms", Journal of Finance and Accounting, 6(2), 134-145
Madumere Ifeanyi and Theophilus Okonkwo Okegbe
Federal University Otuoke and Nnamdi Azikiwe University
Date Posted: September 12, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Participative Planning and Information Flow within Management Control
Zeszyty Teoretyczne Rachunkowości (Theoretical Journal of Accounting), ISSN 1641-4381, e-ISSN 2391-677X,
Tomasz Dyczkowski and Joanna Dyczkowska
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: September 12, 2016
Accepted Paper Series
8 downloads

Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts
International Journal Of Disclosure And Governance, Forthcoming
Gary Kleinman and Beixin Betsy Lin
Montclair State University and Montclair State University
Date Posted: September 11, 2016
Accepted Paper Series

Pay-Performance Sensitivity in a Heterogeneous Managerial Labor Market
Journal of Management Accounting Research, Vol. 16, No. 1, 2004
Hui Chen and Fei Leng
University of Zurich and University of Washington, Tacoma
Date Posted: September 10, 2016
Accepted Paper Series

Incl. Electronic Paper Voluntary Disclosure and Option Premia: The Case of Earnings Guidance and the Variance Risk Premium
Thaddeus Neururer
University of Connecticut - School of Business
Date Posted: September 09, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Inventory Write-Downs in the Semiconductor Industry
Hui Chen, Sundaresh Ramnath, Srinivasan Rangan and Steve Rock
University of Zurich, University of Miami - Department of Accounting, Indian Institute of Management (IIMB), Bangalore and University of Colorado at Boulder - Department of Accounting
Date Posted: September 09, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Taking Shadow Insurance out of the Shadows: Regulatory Arbitrage, Taxes, and Capital
Mays Business School Research Paper No. 2836215
Bradford F. Hepfer, Jaron H. Wilde and Ryan J. Wilson
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Oregon - Lundquist College of Business
Date Posted: September 09, 2016
Working Paper Series
38 downloads

Let's Do it Safely: How Altrad Balliauw Configured a Package of Control Systems
Journal of Cleaner Production, Vol. 136 (Part A), pp. 172-180, 2016
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Date Posted: September 08, 2016
Last Revised: September 17, 2016
Accepted Paper Series

Incl. Electronic Paper The Main Categories of Disclosures Concerning Control Over Financial Reporting: The Practice of Companies Listed on the Warsaw Stock Exchange
BEH - Business and Economic Horizons, Volume 11, Issue 3, 2015, pp.162-172
Jacek Gad
University of Lodz - Department of Accounting
Date Posted: September 08, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Book-Tax Conformity: The Review of Recent Research and Its Implication for the IFRS Adoption in Europe
eJournal of Tax Research, Vol. 14, No. 1, pp. 96-118, 2016
David Procházka and Jan Molín
University of Economics, Prague and University of Economics, Prague
Date Posted: September 08, 2016
Accepted Paper Series
21 downloads

Withholding Financial Statement Analysis Formulas When Instructing and Testing: A Desirable Difficulty
Fred Phillips
University of Saskatchewan
Date Posted: September 08, 2016
Working Paper Series

Incl. Electronic Paper The Informativeness of Discretionary LLPs during the Financial Crisis
Paul J. Beck, Zhenhua Chen, Bin Li and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, Tulane University - A.B. Freeman School of Business, University of Texas at Dallas - Naveen Jindal School of Management and Tulane University - Accounting & Taxation
Date Posted: September 08, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper What's in a Name? Reputation and Monitoring in the Audit Market
Somdutta Basu and Suraj Shekhar
Econ One Research, Inc. and University of Cape Town
Date Posted: September 07, 2016
Last Revised: September 23, 2016
Working Paper Series
26 downloads

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts
Accounting Review, Forthcoming
Tanya Y. H. Tang, Phyllis L. L. Mo and K. Hung Chan
Brock University, City University of Hong Kong (CityUHK) - Department of Accountancy and Lingnan University - Department of Accountancy
Date Posted: September 07, 2016
Accepted Paper Series

Incl. Electronic Paper Theoretical Aspects of the Applied Strategic Innovative Analysis within Balanced Scorecard
Sergey Krylov
Ural Federal University (UrFU) Graduate School of Economics and Management
Date Posted: September 06, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Applied Strategic Financial Analysis as Innovative Instrument to Research Strategic Aspects of the Organization Financial Activity
Sergey Krylov
Ural Federal University (UrFU) Graduate School of Economics and Management
Date Posted: September 06, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Balanced Scorecard Concept Development: Analysis
Sergey Krylov
Ural Federal University (UrFU) Graduate School of Economics and Management
Date Posted: September 06, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Effectiveness and Potential Unintended Consequences of Caps on Municipal Taxation and Expenditures
Wilson K. Rose
Rutgers, The State University of New Jersey
Date Posted: September 03, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Biases in Accounting and Non-Accounting Information: Substitutes or Complements?
Xu Jiang
Duke University
Date Posted: September 03, 2016
Working Paper Series
68 downloads

Incl. Electronic Paper Environmental Performance and Analyst Information Processing Costs
Paul A. Griffin, Thaddeus Neururer and Estelle Sun
University of California, Davis - Graduate School of Management, University of Connecticut - School of Business and Boston University - Questrom School of Business
Date Posted: September 03, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Is Voluntary Disclosure Value Relevant? Evidence from Italian Listed Companies
The International Journal of Business and Finance Research, v. 10 (2) p. 17-30, 2016
Davide Scaltrito
University of Turin
Date Posted: September 03, 2016
Accepted Paper Series
9 downloads

Management Control System Imitation in Supply Chains
Evelien Reusen, Filip Roodhooft, Kristof Stouthuysen, Alexandra G. H. L. Van den Abbeele and Hendrik Slabbinck
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Katholieke Universiteit Leuven, Vlerick Business School, Katholieke Universiteit Leuven (K.U.Leuven) and Independent
Date Posted: September 02, 2016
Working Paper Series


 

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