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SSRN eLibrary Search Results
JEL Code: M40
1,230,758 Total downloads
Showing Papers 751 - 800 of 3,590
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1 2 3 4 ... 72 | Next >
   

Incl. Electronic Paper Innovations and Stock Price Crash Risk
Hamdi Ben‐Nasr, Lobna Bouslimi and Rui Zhong
King Saud University - College of Business Administration, Concordia University, Quebec and Central University of Finance and Economics
Date Posted: September 24, 2016
Working Paper Series
5 downloads

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
6 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 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
21 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
31 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
12 downloads

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
23 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
43 downloads

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

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

Incl. Electronic Paper Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction
Research Journal of Finance and Accounting, Vol 7, No, 16, pp. 84-94, 2016
P. K. Ozili
Date Posted: September 02, 2016
Last Revised: September 04, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper Target Security: A Case Study of How Hackers Hit the Jackpot at the Expense of Customers
Review of Business & Finance Studies, Vol. 7, No. 2, pp. 41-50, 2016
Dorothy A. McMullen, Maria H. Sanchez and Margaret O’ Reilly-Allen
Rider University, Rider University - Department of Accounting and Rider University
Date Posted: September 01, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
Rebecca Lester
Stanford Graduate School of Business
Date Posted: September 01, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper Implementing Enterprise Resource Planning Education in a Postgraduate Accounting Information Systems Course
Business Education & Accreditation, v. 8 (1) p. 27-37 (2016)
Kishore Singh
Griffith University - Griffith Business School
Date Posted: August 31, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Introducing the Concepts of Sustainability and Corporate Social Responsibility to Accounting Students
Business Education & Accreditation, v. 7 (2) p. 69-73
Maria H. Sanchez
Rider University - Department of Accounting
Date Posted: August 31, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Does Financial Reporting Above or Below the Operating Income Matter to Firms and Investors? The Case of Investment Income
Mei Luo, Shuai Shao and Frank Zhang
Tsinghua University - School of Economics & Management, Zhejiang University and Yale School of Management
Date Posted: August 27, 2016
Working Paper Series
65 downloads

Incl. Electronic Paper Rhetorical Impression Management in the Letter to Shareholders and Institutional Setting: A Metadiscourse Perspective.
Accounting, Auditing and Accountability Journal, Forthcoming
Walter Aerts and Beibei Yan
University of Antwerp and Shanghai University - SHU-UTS SILC Business School, Shanghai University
Date Posted: August 25, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Implications of Standard Costing System in Manufacturing: A Case Study
Journal of Applied Management and Investments, 5 (3), pp. 162-165
Paul Eisenberg
University of Derby
Date Posted: August 23, 2016
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Role of Financial Reporting and Transparency in Corporate Governance
Economic Policy Review, Issue Aug, pp. 107-128, 2016
Chris Armstrong, Wayne R. Guay, Hamid Mehran and Joseph Weber
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Federal Reserve Bank of New York and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 23, 2016
Accepted Paper Series
131 downloads

Incl. Electronic Paper The Effect of Industrial Diversification on Firm Taxes
Kelly Wentland
George Mason University
Date Posted: August 22, 2016
Working Paper Series
26 downloads

Market Risk Disclosures, Corporate Governance Structure and Political Connection Evidence from the GCC
Ahmed K. Alhadi II
Curtin University - School of Accounting
Date Posted: August 21, 2016
Working Paper Series

Incl. Electronic Paper A Carrot Without a Stick - Whistleblowing Rewards Under the Dodd-Frank Act
Benedikt Franke, Henrik Moser and Dirk Simons
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Date Posted: August 15, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Effective, But Not All the Time: Experimental Evidence on the Effectiveness of Codes of Ethics
Thomas Stöber, Peter Kotzian, Prof. Dr. Barbara E. Weißenberger and Florian Hoos
Heinrich Heine University Duesseldorf, University of Duesseldorf, Heinrich Heine University Duesseldorf and HEC Paris - Accounting and Management Control Department
Date Posted: August 10, 2016
Last Revised: September 17, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Creative Pricing Issues in CPA Firm Practice for Ethical and Profitable Activity
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Gregory S. Kordecki, Maria Lombardi Bullen and Elizabeth Capener
Clayton State University, San Jose State University and San Jose State University
Date Posted: August 09, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Effect of Overvaluation on Investment and Accruals: The Role of Information
Journal of Empirical Finance, Forthcoming
Shing-yang Hu, Yueh-hsiang Lin and Christine W. Lai
National Taiwan University - Department of Finance, National Taipei College of Business and National Taiwan Normal University
Date Posted: August 08, 2016
Accepted Paper Series
34 downloads

Industria automotriz de Colombia: ¿un motor generador de valor económico agregado? (Automotive industry of Colombia: A Motor Generator of Economic Value Added?)
Cuadernos de Contabilidad, 43, Forthcoming
Ana Milena Padilla Ospina and Jorge Alberto Rivera Godoy
Universidad del Valle and Universidad del Valle
Date Posted: August 08, 2016
Last Revised: August 10, 2016
Accepted Paper Series

Incl. Electronic Paper It Enhanced Popular Reports: Is it the Missing Link in Triggering Citizens’ Interest?
Sandra Cohen, Xenia Mamakou and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Athens University of Economics and Business - Department of Business Administration
Date Posted: August 03, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors
Lixin (Nancy) Su and Donghui Wu
Hong Kong Polytechnic University - School of Accounting and Finance and The Chinese University of Hong Kong
Date Posted: August 02, 2016
Working Paper Series
82 downloads

Assessment of Corporate Governance Disclosure in the GCC Countries Using the UNCTAD ISAR Benchmark
The Journal of Developing Areas, 50(2):   453-460
Nermeen F. Shehata
The American University in Cairo
Date Posted: July 30, 2016
Accepted Paper Series

Incl. Electronic Paper The Information Content of Analysts' Book Value Per Share Forecasts
Dirk E. Black and Thaddeus Neururer
Tuck School of Business at Dartmouth and University of Connecticut - School of Business
Date Posted: July 30, 2016
Working Paper Series
55 downloads

Incl. Electronic Paper The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
W. Robert Knechel, Natalia M. Mintchik, Mikhail Pevzner and Uma Velury
University of Florida - Fisher School of Accounting, University of Cincinnati, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Date Posted: July 29, 2016
Working Paper Series
38 downloads

The Timeliness of UK Private Company Financial Reporting: Regulatory and Economic Influences
The British Accounting Review, 48(3), pp. 297-315, 2016
Mark Clatworthy and Michael J. Peel
University of Bristol, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Date Posted: July 27, 2016
Last Revised: July 29, 2016
Accepted Paper Series

Incl. Electronic Paper An Empirical Investigation of the Adoption Status of New Cost and Management Accounting Techniques Among Kenyan Manufacturing Companies.
Oluyinka Isaiah Ogungbade, Patrick E. Idode and Alade Muyiwa Ezekiel
Afe Babalola University, Bells University of Technology and Adekunle Ajasin University
Date Posted: July 21, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Accounting Conservatism Measures and Stock Returns: An empirical comparison of a New Income Statement Based Measure of Conservatism to Existing Measures of Accounting Conservatism
Paige Dunning Bressler
University of West Florida
Date Posted: July 20, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)
Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Lukas Mueller
University of St. Gallen
Date Posted: July 19, 2016
Working Paper Series
72 downloads

Incl. Electronic Paper The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 118-125, July 2016
Citrawati Jatiningrum Sr., Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
STMIK Pringsewu, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
54 downloads

Causal Inference in Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, (2016), Stanford University Graduate School of Business Research Paper No. 16-36
Ian D. Gow, David F. Larcker and Peter C. Reiss
Harvard University - Accounting & Control Unit, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, 2016
Robert J. Bloomfield, Mark W. Nelson and Eugene F. Soltes
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard Business School
Date Posted: July 15, 2016
Accepted Paper Series

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
Journal of Accounting Research, Vol. 54, No. 2, 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Incl. Electronic Paper Value Relevance of Accounting Information: A Review of Recently Reported Evidences from Sri Lanka
4th Annual International Research Conference – 2015 ,
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper IFRS Adoption and Financial Reporting Quality: A Review of Evidences in Different Jurisdictions
International Letters of Social and Humanistic Sciences Submitted: 2016-03-31 ISSN: 2300-2697, Vol. 69, pp 93-106
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Last Revised: August 23, 2016
Accepted Paper Series
17 downloads

International Financial Reporting Standards: A Review of Status of Adoption and Approaches for Evaluation
nternational Letters of Social and Humanistic Sciences Submitted: 2016-02-29 ISSN: 2300-2697, Vol. 69, pp 69-7
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Accepted Paper Series

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations
Journal of Accounting & Economics (JAE), Forthcoming
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: July 13, 2016
Accepted Paper Series

Incl. Electronic Paper Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 13, 2016
Working Paper Series
63 downloads

Incl. Electronic Paper Improving Auditors’ Consideration of Evidence Contradicting Management's Assumptions
Ashley A. Austin, Jacqueline S. Hammersley and Michael A. Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Date Posted: July 13, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper The Effects of Trade Secret Protections on Financial Reporting Opacity: Evidence from a Natural Experiment
Feng Guo, Vikram K. Nanda and Mikhail Pevzner
University of Kansas, School of Business, Accounting and Information Systems Area, Students, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics and University of Baltimore - Merrick School of Business
Date Posted: July 13, 2016
Working Paper Series
92 downloads

Incl. Electronic Paper Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
University of Waterloo, University of Baltimore - Merrick School of Business and City University of Hong Kong
Date Posted: July 12, 2016
Working Paper Series
50 downloads

Incl. Electronic Paper Accountants’ Capability Requirements for Fraud Prevention and Detection in Nigeria
International Journal of Economics and Financial Issues, Vol. 6 (S4), 1-10, July 2016
Oluwatoyin Muse Johnson Popoola, Ayoib Che-Ahmad, Rose Shamsiah Samsudin, Kalsom Salleh and Adebola Babatunde
Universiti Utara Malaysia, Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Kolej Poly-tech Mara and Afe Babalola University
Date Posted: July 12, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Do High Frequency Traders Bring Fundamental Information into Prices?
Neil Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang
Singapore Management University - School of Accountancy, Saint Louis University - John Cook School of Business and Saint Louis University
Date Posted: July 09, 2016
Working Paper Series
103 downloads


 

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