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Full Text Papers: 520,462
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SSRN eLibrary Search Results
JEL Code: M41
5,191,494 Total downloads
Showing Papers 7,901 - 7,950 of 11,180
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The Application of Business Risk Audit Methodology within Non-Big-4 Firms
Journal of Financial Reporting and Accounting, Vol. 11, Issue 1, 2015
Imad Kutum , Ian A.M. Fraser and Khaled Hussainey
Kutum & Associates Inc. , University of Stirling - Department of Accounting and Finance and Plymouth University
Date Posted: September 02, 2015
Accepted Paper Series

The Relationship between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors: The Effect of IFRS 3 and IAS 38
Journal of Accounting Review, DOI:10.6552/JOAR.2015.61.2
Yu-Chen Lin , Chaur-Shiuh Young , Wen-Chi Sun and Mei-Feng Chiu
National Cheng Kung University - Accounting , National Cheng Kung University - Department and Graduate Institute of Accountancy , Far East University-Department of Marketing and Logistics Management and Ernst and Young LLP
Date Posted: September 02, 2015
Accepted Paper Series

Incl. Electronic Paper Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation
Loïc Belze , Francois Larmande and Lorenz Schneider
EM Lyon (Ecole de Management de Lyon) - Department of Economics, Finance, Control , HEC Paris and EMLYON Business School
Date Posted: September 02, 2015
Working Paper Series
1 downloads

Credit Contagion and Competitive Effects of Bond Rating Downgrades Along the Supply Chain
Jung Hsien Chang and Feng-Tse Tsai
Independent and Asia University
Date Posted: August 31, 2015
Working Paper Series

Incl. Electronic Paper Gathering Data for Financial Reporting Research
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: August 30, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Exploiting Qualitative (Narrative) Information from Annual Reports for the Purpose of Accounting Based Firm Valuation – A Markov Chain Approach
David Christen and Markus Grottke
University of Marburg and University of Passau
Date Posted: August 30, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Elmer G. Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession
Martin Emanuel Persson , Vaughan S Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: August 30, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper 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
Last Revised: August 30, 2015
Accepted Paper Series
8 downloads

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
4 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
7 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
11 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
6 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
11 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

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
19 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
39 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
87 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 Risk in Accounting
Shyam Sunder
Yale University - School of Management
Date Posted: August 22, 2015
Working Paper Series
102 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
17 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
29 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 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 - Michael F. Price College of Business and University of Oklahoma - Michael F. Price College of Business
Date Posted: August 20, 2015
Working Paper Series
21 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
63 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
48 downloads

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
9 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
19 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
5 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
77 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
3 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
12 downloads

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
42 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
38 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

Incl. Electronic Paper Do Weather-Induced Moods Affect the Processing of Earnings News?
Ed deHaan , Joshua M. Madsen and Joseph D. Piotroski
Stanford University - Graduate School of Business , University of Minnesota - Twin Cities - Carlson School of Management and Stanford Graduate School of Business
Date Posted: August 14, 2015
Last Revised: August 19, 2015
Working Paper Series
120 downloads

Incl. Electronic Paper Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies
Basil P. Tucker and Raef A. Lawson
University of South Australia and Institute of Management Accountants
Date Posted: August 14, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Board Characteristics and Firms’ Choice of Using Non-Financial Performance Measures: An Empirical Analysis
Huiqi Gan , Myung Seok Park and Melloney C. Simerly
University of Massachusetts Lowell , Virginia Commonwealth University (VCU) - School of Business and Western Kentucky University
Date Posted: August 14, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Applications of Fractional Response Model to the Study of Bounded Dependent Variables in Accounting Research
Harvard Business School Accounting & Management Unit Working Paper No. 16-016
Susanna Gallani , Ranjani Krishnan and Jeff Wooldridge
Harvard Business School , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Economics
Date Posted: August 13, 2015
Working Paper Series
201 downloads

Ownership Structure and Real Earnings Management: Evidence from China
Nanyan Dong , Fangjun Wang , Junrui Zhang and Jian Zhou
Xi'an Jiaotong University (XJTU) , Xi'an Jiaotong University (XJTU) , Xi'an Jiaotong University (XJTU) - School of Management and University of Hawaii at Manoa
Date Posted: August 13, 2015
Working Paper Series

Incl. Electronic Paper The Dark Side of Power: The Dark Triad in Opportunistic Decision-Making
Márcia Figueredo D'Souza and Gerlando Augusto Sampaio Franco de Lima
University of São Paulo and University of São Paulo
Date Posted: August 13, 2015
Last Revised: September 01, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
Kabir, H. and Laswad, H. The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe. Australian Accounting Review. Forthcoming.
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Massey University
Date Posted: August 12, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Triple Bottom Line: A Tripartite Reporting Approach
Izedonmi, F. I. O., & Aronmwan, E. J. (2011). Triple bottom line: A tripartite reporting approach. Journal of Management Sciences, 11(1), 114-120
Famous Izedonmi and Edosa Joshua Aronmwan
University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: August 12, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Human Resource Accounting: The Accountant's Dilemma
Aronmwan, E. J., & Izedonmi, F. I. O. (2011). Human resource accounting: The accountant’s dilemma. Journal of Management Sciences, 11(1), 10-21,
Edosa Joshua Aronmwan and Famous Izedonmi
University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: August 12, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Audit Committee Report in Corporate Financial Statements: Users’ Perception in Nigeria
Enofe, A. O., Aronmwan, E. J., & Abadua, H. S. (2013). Audit committee report in corporate financial statements: Users’ perception in Nigeria. European Journal of Accounting, Auditing and Finance, 1(1), 16-28.,
Augustine O. Enofe , Edosa Joshua Aronmwan and Henry Sochima Abadua
University of Benin , University of Benin - Department of Accounting and First Bank of Nigeria
Date Posted: August 12, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Impact of Risk: An Alternative Credit Risk Measure Based on Expected Credit Losses for Business Steering and Model Backtesting
IFRS 9 Key Issues and Impacts, Whitepaper published by Risk Dynamics SPRL, Brussels, Belgium, June 2015, pp 10-11.
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: August 11, 2015
Accepted Paper Series
19 downloads


 

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