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SSRN eLibrary Search Results
JEL Code: M41
4,281,763 Total downloads
Showing Papers 8,051 - 8,100 of 9,394
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Auditor Tenure and Perceptions of Audit Quality
Accounting Review, April 2005
Aloke (Al) Ghosh and Doocheol Moon
City University of New York (CUNY) - Baruch College and SUNY at Old Westbury - School of Business
Date Posted: September 13, 2004
Accepted Paper Series

Incl. Electronic Paper Auditor Tenure and Perceptions of Audit Quality
Office of Economic Analysis, The Securities and Exchange Commission Working Paper
 Aloke (Al) Ghosh and Doocheol Moon
City University of New York (CUNY) - Baruch College and SUNY at Old Westbury - School of Business
Date Posted: April 17, 2003
Working Paper Series
2942 downloads

Incl. Electronic Paper Auditor Specialization: The Influence of Investment Opportunities
 Steven F. Cahan , Jayne M. Godfrey , Jane Hamilton and Debra C. Jeter
University of Auckland Business School , Monash University - Department of Accounting and Finance , La Trobe University and Vanderbilt University - Accounting
Date Posted: July 27, 2006
Working Paper Series
500 downloads

Incl. Fee Electronic Paper Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada
International Journal of Auditing, Vol. 9, No. 1, pp. 21-44, March 2005
 Charles Piot
University of Grenoble
Date Posted: April 27, 2005
Accepted Paper Series
16 downloads

Incl. Electronic Paper Auditor Reputation and Earnings Management: International Evidence from the Banking Industry
Journal of Banking and Finance, Vol. 34, No. 10, 2010
 Kiridaran (Giri) Kanagaretnam , Chee Yeow Lim and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Date Posted: March 13, 2010
Last Revised: February 01, 2012
Accepted Paper Series
802 downloads

Incl. Electronic Paper Auditor Reporting Under Section 404: The Association between the Internal Control and Going Concern Audit Opinions
Contemporary Accounting Research, Forthcoming
 Beng Wee Goh , Jayanthi Krishnan and Dan Li
Singapore Management University - School of Accountancy , Temple University - Department of Accounting and Tsinghua University - School of Economics and Management
Date Posted: June 02, 2012
Last Revised: April 09, 2013
Accepted Paper Series
187 downloads

Incl. Electronic Paper Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis
 Elizabeth Carson , Neil L. Fargher , Marshall A. Geiger , Clive S. Lennox , Kannan Raghunandan and Marleen Willekens
University of New South Wales , Australian National University (ANU) , University of Richmond - E. Claiborne Robins School of Business - Economics , Nanyang Technological University , Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Date Posted: February 16, 2012
Working Paper Series
655 downloads

Incl. Fee Electronic Paper Auditor Reporting and Earnings Management: Some Additional Evidence
Accounting & Finance, Vol. 48, No. 4, pp. 575-601, December 2008
 Kathleen Herbohn and Vanitha Ragunathan
University of Queensland - Business School and University of Queensland - Business School
Date Posted: November 03, 2008
Accepted Paper Series
1 downloads

Incl. Electronic Paper Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
 Michael Ettredge , Jim Heintz , Chan Li and Susan Scholz
University of Kansas - School of Business , University of Kansas , University of Pittsburgh and University of Kansas - Accounting and Information Systems Area
Date Posted: January 13, 2006
Last Revised: September 22, 2010
Working Paper Series
738 downloads

Incl. Electronic Paper Auditor Quality and Litigation Loss Contingency Disclosures
Rotman School of Management Working Paper No. 2179148
 Feng Chen , Yu Hou , Gordon D. Richardson and Minlei Ye
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: November 21, 2012
Last Revised: April 26, 2013
Working Paper Series
103 downloads

Auditor Perceptions of Manager Narcissism as an Indicator of Fraud Attitude
 Eric N. Johnson , John R. Kuhn Jr. , Barbara Apostolou and John M. Hassell
University of Wyoming , University of South Florida Polytechnic , West Virginia University and Indiana University, Indianapolis - Kelley School of Business
Date Posted: August 15, 2011
Working Paper Series

Incl. Electronic Paper Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor
Auditing: A Journal of Practice & Theory, Forthcoming
 Eric N. Johnson , John R. Kuhn Jr. , Barbara Apostolou and John M. Hassell
University of Wyoming , University of South Florida Polytechnic , West Virginia University and Indiana University, Indianapolis - Kelley School of Business
Date Posted: October 12, 2012
Last Revised: November 29, 2012
Accepted Paper Series
80 downloads

Incl. Electronic Paper Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
Auditing: A Journal of Practice & Theory, Vol. 24, Supplement, pp. 115-138, 2005
 Jagan Krishnan and Yinqi Zhang
Temple University - Department of Accounting and American University
Date Posted: October 17, 2005
Last Revised: February 23, 2009
Accepted Paper Series
204 downloads

Incl. Electronic Paper Auditor Industry Specialization and Earnings Quality
Auditing: A Journal of Practice & Theory, September 2003
 Steven Balsam , Jagan Krishnan and Joon S. Yang
Temple University - Department of Accounting , Temple University - Department of Accounting and Sogang University
Date Posted: September 29, 2003
Accepted Paper Series
2512 downloads

Incl. Electronic Paper Auditor Industry Specialization and Client Disclosure Quality
 Kimberly Dunn , Brian W. Mayhew and Suzanne G. Morsfield
Florida Atlantic University - School of Accounting , University of Wisconsin, Madison - Department of Accounting and Information Systems and affiliation not provided to SSRN
Date Posted: March 09, 2000
Working Paper Series
1222 downloads

Incl. Electronic Paper Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation
 Damon M. Fleming and Robin N. Romanus
San Diego State University - Accountancy and Texas Tech University
Date Posted: September 12, 2007
Working Paper Series
609 downloads

Incl. Electronic Paper Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees
Auditing: A Journal of Practice & Theory, 2007
 Ferdinand A. Gul , Bikki Jaggi and Gopal V. Krishnan
Monash University Sunway Campus , Rutgers, The State University of New Jersey - Accounting & Information Systems and American University
Date Posted: May 08, 2007
Accepted Paper Series
945 downloads

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis
Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
 Ahmed M. Abdel-Meguid , Anwer S. Ahmed and Scott Duellman
The American University in Cairo - School of Business , Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: March 31, 2013
Accepted Paper Series

Incl. Electronic Paper Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
Journal of Contemporary Accounting and Economics, Vol. 1, No. 2, December 2005
 Ken Y. Chen , Randal J. Elder and Jo-Lan Liu
National Taiwan University , Syracuse University and Overseas Chinese Institute of Technology - Department of Accounting
Date Posted: August 01, 2005
Accepted Paper Series
986 downloads

Incl. Electronic Paper Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
 Si Wen (Stacey) Wang and David Hay
The University of Auckland and University of Auckland - Department of Accounting and Finance
Date Posted: February 15, 2013
Last Revised: May 01, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Auditor Independence in Appearance: An Examination of Perception Differences between Accountants and Non-Accountants
CAAA Annual Conference 2011
 Hossein Nouri and Sunita Ahlawat
The College of New Jersey and affiliation not provided to SSRN
Date Posted: January 16, 2011
Working Paper Series
193 downloads

Incl. Electronic Paper Auditor Independence and the Likelihood of a GAAP Violation
 Praveen Sinha
California State University, Long Beach
Date Posted: June 01, 2008
Last Revised: October 06, 2008
Working Paper Series
330 downloads

Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt
European Accounting Review, Vol. 19, No. 4, pp. 633-664, 2010
 Eli Amir , Yanling Guan and Gilad Livne
London Business School , London Business School and City University London - Sir John Cass Business School
Date Posted: May 30, 2011
Last Revised: June 04, 2011
Accepted Paper Series

Incl. Electronic Paper Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt
London Business School and Cass Business School Research Paper
 Eli Amir , Yanling Guan and Gilad Livne
London Business School , London Business School and City University London - Sir John Cass Business School
Date Posted: August 18, 2005
Last Revised: November 25, 2009
Working Paper Series
548 downloads

Incl. Electronic Paper Auditor Independence and Earnings Quality: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions
FSU College of Law, Law and Economics Paper No. 07-33, FSU College of Law, Public Law Research Paper No. 259, 2nd Annual Conference on Empirical Legal Studies Paper
 James R. Brown , Dino Falaschetti and Michael J. Orlando
Iowa State University - Department of Finance , Property and Environment Research Center (PERC) and Economic Advisors, Inc.
Date Posted: November 02, 2006
Last Revised: October 08, 2008
Working Paper Series
855 downloads

Incl. Electronic Paper Auditor Incentive and Audit Size: Evidence from Chinese Audit Market
(CAAA) 2008 Annual Conference Paper
 Jun Zhan and Michel Magnan
Concordia University, Quebec and Concordia University - Department of Accountancy
Date Posted: January 12, 2008
Working Paper Series
255 downloads

Incl. Electronic Paper Auditor Fees Around Dismissals and Resignations: Additional Evidence
 Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: April 29, 2008
Working Paper Series
295 downloads

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

Auditor Effectiveness in the United States and the United Kingdom: Comparison and Analysis
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Alfred C. Greenfield Jr. , Wendy W. Peffley and Robert W. Russ
Virginia Commonwealth University (VCU) - Department of Accounting , Virginia Commonwealth University (VCU) - Department of Accounting and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper Auditor Dismissals After Accounting Restatements
 Karen M. Hennes , Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting , University of Miami and Indiana University - Kelley School of Business
Date Posted: January 07, 2011
Last Revised: July 12, 2012
Working Paper Series
558 downloads

Incl. Electronic Paper Auditor Credibility Impairment Spillovers: Evidence from Three Andersen Engagements
 Rajib Doogar , Hong Xie and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: December 23, 2003
Working Paper Series
605 downloads

Incl. Fee Electronic Paper Auditor Conservatism and Voluntary Disclosure: Evidence from the Year 2000 Systems Issue
Accounting and Finance, Vol. 43, pp. 21-40, 2003
 Peter Clarkson , Colin Ferguson and Jason Hall
University of Queensland - Business School , University of Melbourne - Faculty of Business and Economics and University of Queensland - Business School
Date Posted: March 19, 2003
Accepted Paper Series
26 downloads

Incl. Electronic Paper Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts
 Philip J. Lee , Sarah J. Taylor and Stephen L. Taylor
University of Sydney , University of Melbourne - Faculty of Business and Economics and University of New South Wales (UNSW) - School of Accounting
Date Posted: January 28, 2002
Working Paper Series
1357 downloads

Auditor Concentration and Industry Specialization Among French Listed Companies in 1997-98
Comptabilité, Contrôle, Audit, November 2005,
Charles Piot
University of Grenoble
Date Posted: November 02, 2005
Accepted Paper Series

Auditor Communication in an Evolving Environment: Going Beyond SAS 600 Auditors' Reports on Financial Statements
British Accounting Review, Vol. 33, pp. 113-136, 2001
 Mahbub Zaman and Stuart Manson
University of Manchester - Manchester Business School and University of Essex
Date Posted: November 14, 2006
Accepted Paper Series

Incl. Electronic Paper Auditor Choice in Politically Connected Firms
 Omrane Guedhami and Jeffrey Pittman
University of South Carolina - Moore School of Business and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 23, 2010
Last Revised: January 23, 2013
Working Paper Series
373 downloads

Auditor Changes and the Pricing of Seasoned Equity Offers
Accounting Horizons, Forthcoming
 Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business
Date Posted: September 01, 2006
Accepted Paper Series

Auditor Changes and Discretionary Accruals
 Mark L. DeFond and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: February 25, 1998
Working Paper Series

Incl. Electronic Paper Auditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen's Indictment
 Stephen C. Hansen , Krishna R. Kumar and Mary W. Sullivan
Naval Postgraduate School , George Washington University and affiliation not provided to SSRN
Date Posted: February 13, 2008
Working Paper Series
311 downloads

Incl. Electronic Paper Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements
Auditing: A Journal of Practice & Theory, Forthcoming
 Natalia Kochetova-Kozloski , Thomas M. Kozloski and William F. Messier Jr.
Saint Mary’s University - Sobey School of Business , Saint Mary's University - Sobey School of Business and University of Nevada, Las Vegas - Department of Accounting
Date Posted: March 27, 2010
Last Revised: March 11, 2013
Accepted Paper Series
241 downloads

Auditing's Involvement in Initial Public Offering Success
 Gary K. Taylor and David D. Williams
University of Alabama - Culverhouse College of Commerce & Business Administration and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: February 28, 2004
Working Paper Series

Incl. Electronic Paper Auditing XBRL-Related Documents: The Case of United Technologies Corporation
 J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Iowa State University
Date Posted: October 23, 2008
Working Paper Series
536 downloads

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
2812 downloads

Incl. Fee Electronic Paper Auditing in the United States: A Historical Perspective
Abacus, Vol. 41, No. 1, pp. 21-39, February 2005
 Dale L. Flesher , Gary Previts and William D. Samson
University of Mississippi - Patterson School of Accountancy , Case Western Reserve University - Department of Accountancy and University of Alabama - Culverhouse School of Accountancy
Date Posted: May 03, 2005
Accepted Paper Series
20 downloads

Incl. Electronic Paper Auditing Complex Estimates: Understanding the Process Used and Problems Encountered
 Emily E. Griffith , Jacqueline S. Hammersley and Kathryn Kadous
University of Georgia - J. M. Tull School of Accounting , University of Georgia - J.M. Tull School of Accounting and Emory University - Goizueta Business School
Date Posted: June 04, 2011
Last Revised: January 14, 2013
Working Paper Series
622 downloads

Incl. Electronic Paper Audited vs. Non-Audited Performance Indicators in Listed Companies: What’s Best?
International Journal on GSTF Business Review, Vol. 1, No. 1, p. 29, August 2011
 Marco Tutino
Roma Tre University - Department of Business Studies
Date Posted: October 09, 2011
Accepted Paper Series
72 downloads

Incl. Electronic Paper Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis
Journal of Accounting & Economics (JAE), Forthcoming
 Ray Ball , Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago , Washington University in Saint Louis - John M. Olin Business School and London Business School
Date Posted: November 11, 2011
Accepted Paper Series
191 downloads

Incl. Electronic Paper Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99
Accounting Review, October 2007
Tina Carpenter
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: August 26, 2005
Accepted Paper Series
1789 downloads

Audit Support System Design and the Declarative Knowledge of Long-Term Users
Journal of Emerging Technologies in Accounting, Vol. 5, pp. 1-10, 2008
 Carlin Dowling , Stewart A. Leech and Robyn Moroney
University of Melbourne - Department of Accounting , University of Melbourne - Department of Accounting and Business Information Systems and Monash University
Date Posted: December 19, 2008
Accepted Paper Series

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
 Evelyn Patterson and James Noel
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business and First Principles Consulting, LLC
Date Posted: July 21, 2003
Accepted Paper Series


 

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