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SSRN eLibrary Statistics:

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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

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To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M40
870,132 Total downloads
Showing Papers 821 - 870 of 2,718
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Incl. Electronic Paper Public Sector Performance Auditing in Fiji: A Hermeneutical Understanding of The Emergence Phase
Nirmala D. Nath
Massey University
Date Posted: February 08, 2010
Working Paper Series
268 downloads

Determinants of Investors’ Information Search: Credibility and Confirmation
 Jane M. Thayer
University of Georgia - J.M. Tull School of Accounting
Date Posted: February 05, 2010
Working Paper Series

Incl. Electronic Paper Audit Market Concentration and Audit Quality
 Sanjay Kallapur , Srinivasan Sankaraguruswamy and Yoonseok Zang
Indian School of Business , National University of Singapore (NUS) - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: February 03, 2010
Working Paper Series
1165 downloads

Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
Accounting Review, Forthcoming
 Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: February 03, 2010
Accepted Paper Series

Incl. Electronic Paper National Level, City Level Auditor Industry Specialization and Cost of Debt
Accounting Horizons, Forthcoming
 Chan Li , Yuan Xie and Jian Zhou
University of Pittsburgh , Fordham University and University of Hawaii at Manoa
Date Posted: February 02, 2010
Accepted Paper Series
210 downloads

Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (Psak) No. 27 (Revised 1998) About Cooperatives Accounting in East Java
 Habiburrochman Akram
Faculty of Economics and Business, Airlangga University
Date Posted: February 01, 2010
Working Paper Series

Incl. Electronic Paper The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
 Elizabeth A. Demers and Chong Wang
University of Virginia (UVA) - Darden School of Business and Naval Postgraduate School
Date Posted: February 01, 2010
Working Paper Series
228 downloads

Formal Participation in the IASB's Due Process of Standard Setting: A Multi-Issue/Multi-Period Analysis
European Accounting Review, Forthcoming
 Ann Jorissen , Nadine Lybaert , Raf Orens and Leo van der Tas
University of Antwerp - Department of Accounting & Finance , Hasselt University , Catholic University of Louvain (UCL) - Lessius University College and Tilburg University
Date Posted: January 30, 2010
Accepted Paper Series

Incl. Electronic Paper Is Pay Too High and are Incentives Too Low? A Wealth-Based Contracting Framework
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 30, 2010
Working Paper Series
738 downloads

Incl. Electronic Paper Is There a Case for Regulating Executive Pay in the Financial Services Industry?
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 30, 2010
Working Paper Series
867 downloads

Incl. Electronic Paper Accounting Conservatism and Managerial Risk-Taking: Corporate Acquisitions
 Todd D. Kravet
University of Texas at Dallas - School of Management
Date Posted: January 26, 2010
Last Revised: May 19, 2012
Working Paper Series
625 downloads

Incl. Electronic Paper 100 Questions (and Answers) About IFRS
 Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: January 25, 2010
Last Revised: March 05, 2012
Working Paper Series
3201 downloads

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
Auditing: A Journal of Practice & Theory, Forthcoming
 Christopher P. Agoglia , Joseph F. Brazel , Richard C. Hatfield and Scott B. Jackson
University of Massachusetts at Amherst , North Carolina State University - Poole College of Management - Department of Accounting , University of Alabama and University of South Carolina
Date Posted: January 22, 2010
Accepted Paper Series

Incl. Electronic Paper The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting
 Sebastian Becker , Martin Messner and Utz Schäffer
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control , HEC Paris and WHU Otto Beisheim School of Management
Date Posted: January 16, 2010
Last Revised: March 11, 2010
Working Paper Series
1377 downloads

Incl. Electronic Paper The Evolution of Financial Reporting for Private Entities in the European Union
 Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Date Posted: January 15, 2010
Last Revised: January 31, 2010
Working Paper Series
441 downloads

Incl. Electronic Paper Do Nonprofessional Investors React to Fraud Red Flags?
 Joseph F. Brazel , Tina Carpenter , Keith L. Jones and Jane M. Thayer
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business , George Mason University and University of Georgia - J.M. Tull School of Accounting
Date Posted: January 12, 2010
Last Revised: April 18, 2012
Working Paper Series
282 downloads

Incl. Electronic Paper The Relation Between Firm Characteristics and Dividend Covenants
 Lynn Li and Mihir N. Mehta
Boston University - School of Management and Temple University
Date Posted: January 12, 2010
Working Paper Series
214 downloads

Incl. Electronic Paper Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures
 Joseph F. Brazel , Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University and Brigham Young University
Date Posted: January 11, 2010
Last Revised: October 23, 2012
Working Paper Series
824 downloads

Incl. Electronic Paper Persistent Profits & Transitory Losses: Role of IT Innovation Capability
CAAA Annual Conference 2010
 Changling Chen , Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance , University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 10, 2010
Last Revised: May 31, 2010
Working Paper Series
48 downloads

Incl. Electronic Paper Management Control as a Meso-Foundation of Capabilities
 Norman T. Sheehan and Hanno Roberts
University of Saskatchewan - Edwards School of Business and BI Norwegian School of Management
Date Posted: January 09, 2010
Working Paper Series
34 downloads

Incl. Electronic Paper Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients
CAAA Annual Conference 2010
 Hikaru Murase , Shingo Numata and Fumiko Takeda
affiliation not provided to SSRN , affiliation not provided to SSRN and University of Tokyo
Date Posted: January 06, 2010
Last Revised: September 01, 2011
Working Paper Series
214 downloads

Incl. Electronic Paper Externalities and Internalities in Sustainability Reporting
CAAA Annual Conference 2010
 Irene M. Herremans , Jamal A. Nazari and Laurie Ingraham
University of Calgary - Haskayne School of Business , Mount Royal University and affiliation not provided to SSRN
Date Posted: January 05, 2010
Working Paper Series
147 downloads

Incl. Electronic Paper The Relative Efficiency of Clawback Provisions in Compensation Contracts
Finance and Corporate Governance Conference 2011 Paper
 Carolyn B. Levine and Michael J. Smith
Carnegie Mellon University - David A. Tepper School of Business and Boston University School of Management
Date Posted: January 05, 2010
Last Revised: March 21, 2011
Working Paper Series
259 downloads

Incl. Electronic Paper Buyback Monitor January 2010: Corporate Stock Buyback Profits of 280 Firms 2000-2009
 M. A. Gumport
MG Holdings/SIP
Date Posted: January 03, 2010
Working Paper Series
179 downloads

Incl. Electronic Paper Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation
 Qiu Chen , Khim Kelly and Steven Salterio
Carleton University , University of Waterloo - School of Accounting and Finance and Queen's University - School of Business
Date Posted: December 30, 2009
Last Revised: December 15, 2010
Working Paper Series
290 downloads

Incl. Electronic Paper Some Considerations About Fair View: A Special Reference to the Project of Conceptual Framework LASB-FASB
 Antonio Somoza
Barcelona University
Date Posted: December 23, 2009
Working Paper Series
113 downloads

Incl. Electronic Paper The Influence of Ownership and Compensation Practices on Charitable Activities
 Leslie Eldenburg , Fabio B. Gaertner and Theodore H. Goodman
University of Arizona , University of Wisconsin - Madison - Department of Accounting and Information Systems and Purdue University - Department of Accounting
Date Posted: December 18, 2009
Last Revised: March 21, 2013
Working Paper Series
214 downloads

Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field
The Accounting Review, Vol. 85, No. 4, pp. 1273-1301, July 2010
 Joseph F. Brazel , Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: December 14, 2009
Last Revised: July 03, 2010
Accepted Paper Series

Incl. Electronic Paper A Case Based Analysis of Impairment Decision Making
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
The University of Sydney Business School
Date Posted: December 12, 2009
Accepted Paper Series
114 downloads

Incl. Electronic Paper FASB EITF 99-16 Provides Necessary Guidance to Avoid Overstatements of Net Income
Journal of Law and Financial Management, Vol. 7, No. 1, pp. 36-42, June 2008
Timothy L. McCoy and Margaret A. Hoskins
Lamar University and Henderson State University - School of Business
Date Posted: December 12, 2009
Last Revised: February 12, 2010
Accepted Paper Series
50 downloads

Incl. Electronic Paper FRS 36: An Analysis of the Compliance Level and Disclosure Quality of Singaporean Listed Firms
Journal of Law and Financial Management, Vol. 7, No. 1, pp. 18-42, June 2008
Khairil Faizal Khairi
Macquarie Graduate School of Management
Date Posted: December 12, 2009
Last Revised: February 12, 2010
Accepted Paper Series
91 downloads

Incl. Electronic Paper Implications of the Sons of Gwalia Decision
Journal of Law and Financial Management, Vol. 7, No. 1, pp. 8-17, June 2008
 Cary Di Lernia
affiliation not provided to SSRN
Date Posted: December 12, 2009
Accepted Paper Series
46 downloads

Incl. Electronic Paper Operational Risk - Opportunities for Accounting Research
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 26-35, December 2008
Patrick J. McConnell
Macquarie University Applied Finance Centre, Sydney
Date Posted: December 12, 2009
Accepted Paper Series
203 downloads

Incl. Electronic Paper Autopoiesis and General Anti-Avoidance Rules
Critical Perspectives on Accounting, Vol. 21, pp. 545-559, 2010, Victoria University of Wellington Legal Research Paper No. 31/2011
 Geraldine Hikaka and John Prebble
Edmund Lawler & Associates Limited and Victoria University of Wellington
Date Posted: December 08, 2009
Last Revised: October 26, 2011
Accepted Paper Series
182 downloads

Incl. Electronic Paper Corporate Bond Markets in Asia
BIS Quarterly Review, December 2005
 Jacob Gyntelberg , Guonan Ma and Eli M. Remolona
Bank for International Settlements (BIS) - Monetary and Economic Department , Bank for International Settlements (BIS) and Bank for International Settlements (BIS) - Monetary and Economic Department
Date Posted: December 08, 2009
Accepted Paper Series
159 downloads

Incl. Electronic Paper Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation
 Christoph Watrin , Christiane Pott and Tobias Tebben
University of Muenster , University of Muenster and University of Muenster - Accounting Center
Date Posted: December 06, 2009
Last Revised: February 14, 2010
Working Paper Series
222 downloads

Incl. Electronic Paper Determinants of the Comprehensiveness of Corporate Internet Reporting by Romanian Listed Companies
 Szilveszter Fekete , Adriana Tiron Tudor and Alexandra Mutiu
Babes-Bolyai University , Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Date Posted: December 05, 2009
Working Paper Series
179 downloads

Incl. Electronic Paper Supplement to ‘Neuroaccounting: Consilience Between the Biologically-Evolved Brain and Culturally-Evolved Accounting Principles’
 John W. Dickhaut , Sudipta Basu , Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased) , Temple University - Fox School of Business and Management , George Mason University - Department of Economics and Emory University - Department of Accounting
Date Posted: December 04, 2009
Working Paper Series
190 downloads

Incl. Electronic Paper How Markets React to Earnings Announcements in the Absence of Analysts and Institutions: Evidence from the Saudi Market
 Ahmed A. Alzahrani
Brunel University
Date Posted: November 28, 2009
Last Revised: December 02, 2009
Working Paper Series
71 downloads

Incl. Electronic Paper Budgeting Practices and Performance in Small Healthcare Businesses
Management Accounting Research, Forthcoming
 Robyn King , Peter Clarkson and Sandra Wallace
University of Queensland - Business School , University of Queensland - Business School and University of Melbourne - Department of Accounting
Date Posted: November 25, 2009
Accepted Paper Series
162 downloads

Incl. Electronic Paper Continuous Auditing in ERP System Environments: The Current State and Future Directions
 Randy Kuhn and Steve G. Sutton
University of South Florida - School of Accountancy and University of Central Florida - College of Business Administration
Date Posted: November 25, 2009
Working Paper Series
756 downloads

Incl. Electronic Paper Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple*
 Kwon-Jung Kim , Cheol Lee and Samuel L. Tiras
Chung-Ang University , Wayne State University and Louisiana State University
Date Posted: November 24, 2009
Working Paper Series
318 downloads

The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*
 Lily Z. Brooks , C.S. Agnes Cheng , Joe Johnston and Samuel L. Tiras
Louisiana State University, Baton Rouge , Louisiana State University , Louisiana State University, Baton Rouge and Louisiana State University
Date Posted: November 24, 2009
Working Paper Series

Incl. Electronic Paper An Attempt at Measuring the Fiscal Influence Over Accounting of Romanian Listed Companies
 Szilveszter Fekete , Dan Cuzdriorean , Lucia Sucala and Dumitru Matis
Babes-Bolyai University , Babes-Bolyai University , Babes-Bolyai University and Babes-Bolyai University
Date Posted: November 23, 2009
Last Revised: February 08, 2010
Working Paper Series
163 downloads

Incl. Electronic Paper An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation
 James Cataldo
Suffolk University
Date Posted: November 20, 2009
Working Paper Series
62 downloads

Incl. Electronic Paper The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
 Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
4211 downloads

English Bridging Program for Undergraduate Students: How Wide is the Gap?
 Ayu Chairina Laksmi
Universitas Islam Indonesia
Date Posted: November 19, 2009
Working Paper Series

Incl. Electronic Paper Risk Management in Strategic Alliances: Field Evidence
 Shannon W. Anderson , Margaret H. Christ , Henri C. Dekker and Karen L. Sedatole
University of California, Davis , University of Georgia , VU University Amsterdam - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: November 19, 2009
Last Revised: October 29, 2011
Working Paper Series
478 downloads

Incl. Electronic Paper Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research Paper #10-06
 Alexander Bleck and Pingyang Gao
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: September 06, 2012
Working Paper Series
603 downloads

Incl. Electronic Paper Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007
Journal of Applied Finance, Forthcoming
Richard A. Lord
Montclair State University - School of Business
Date Posted: November 14, 2009
Accepted Paper Series
206 downloads


 

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