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JEL Code: M40
870,309 Total downloads
Showing Papers 841 - 890 of 2,720
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Does Adopting Good Corporate Governance Impact the Cost of Intermediated and Non‐Intermediated Debt?
Accounting & Finance, Vol. 52, pp. 49-76, 2012
Husam M. Aldamen
and
Keith Duncan
affiliation not provided to SSRN
and
Bond University - Accounting
Date Posted: October 06, 2012
Accepted Paper Series
Does Adoption of an Affirmative Action Policy Constitute an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question
Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 2, pp. 275-278, Spring 1998
Robert W. McGee
Fayetteville State University
Date Posted: December 22, 2000
Accepted Paper Series
146 downloads
Does Adoption of IFRS Lead to Develop Several GAAPs and Threat to ‘True and Fair View’? Evidence from New Zealand
MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: April 04, 2013
Working Paper Series
35 downloads
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
291 downloads
Does Brainstorming Help Detect and Deter Fraud?
Gin Chong
Prairie View A&M University - College of Business
Date Posted: January 18, 2011
Working Paper Series
136 downloads
Does Competition Drive Credit Risk and Performance in Financial Services Lending? An Australian Investigation
Journal of Law and Financial Management, Vol. 6, No. 2, pp. 32-38, December 2007
Josephine Diane Donato
University of Sydney
Date Posted: April 23, 2008
Accepted Paper Series
140 downloads
Does Congruence Between Audit Structure and Auditors' Locus of Control Affect Job Performance?
As published in Accounting Review, April 2001
Troy A. Hyatt and
Douglas F. Prawitt
Seattle University
and
Brigham Young University
Date Posted: December 14, 2000
Accepted Paper Series
Does Error-Management Climate Impact Auditor Reporting Decisions? An Investigation into the Inter-Organizational Effects of Tone-at-the-Top
Stephen Perreault
,
James Wainberg
and
Benjamin L. Luippold
Bryant University
,
University of Waterloo
and
Georgia State University - School of Accountancy
Date Posted: December 22, 2012
Working Paper Series
50 downloads
Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?
Brant E. Christensen ,
Steven M. Glover ,
Thomas C. Omer and
Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting
,
Brigham Young University
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University - Department of Accounting
Date Posted: October 18, 2012
Last Revised: January 05, 2013
Working Paper Series
134 downloads
Does Functional Experience Impair the 'Balance' in Balanced Scorecards?
M. Elizabeth Haywood-Sullivan
and
Nathan V. Stuart
affiliation not provided to SSRN
and
University of Wisconsin Oshkosh
Date Posted: September 17, 2007
Working Paper Series
338 downloads
Does Graduate Education Contribute to Professional Accounting Success?
Accounting Horizons Accounting Horizons, Vol. 19, No. 2, pp. 99-114, June 2005
Benson Wier ,
Dan N. Stone and
James E. Hunton
Virginia Commonwealth University
,
University of Kentucky - Von Allmen School of Accountancy
and
Bentley University - Department of Accountancy
Date Posted: July 11, 2005
Accepted Paper Series
Does Investor Selection of Auditors Enhance Auditor Independence?
Brian W. Mayhew and
Joel Pike
University of Wisconsin, Madison - Department of Accounting and Information Systems
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 15, 2002
Working Paper Series
634 downloads
Does It Pay to Implement a Full-Scale EVA Management System?
Evidence from Brazilian Companies
Jose Guilherme C. Souza
and
Peter Jancso
Vinci Partners
and
Stern Stewart & Co - Sao Paolo
Date Posted: March 28, 2003
Working Paper Series
947 downloads
Does Market Globalization Affect Corporate Governance Structure and Governance Quality? Evidence from Chinese Companies
Minyue Dong and
Qingmei Xue
University of Lausanne
and
Nanjing University
Date Posted: August 01, 2007
Working Paper Series
Does Other Information Improve the Usefulness of Management Earnings Forecasts for Analysts?
Marie C. Blouin
Pennsylvania State University - School of Business Administration
Date Posted: May 18, 2011
Working Paper Series
Does Past Volatility Affect Investors' Price Forecasts and Confidence Judgments?
International Journal of Forecasting, Vol. 23, No. 3, pp. 497-511, July-September 2007
Ning Du
and
David V. Budescu
DePaul University - School of Accountancy and MIS
and
Fordham University - Fordham College at Rose Hill
Date Posted: April 02, 2007
Last Revised: December 16, 2007
Accepted Paper Series
Does Pro Forma Reporting Bias Analyst Forecasts?
European Accounting Review, March 2007
Patric Andersson
and
Niclas Hellman
Stockholm School of Economics
and
Stockholm School of Economics
Date Posted: March 14, 2007
Accepted Paper Series
237 downloads
Does Regulation FD Work? Evidence from Analysts’ Reliance on Public Disclosure
Journal of Accounting & Economics (JAE), Vol. 53, 2012
William Kross and
Inho Suk
State University of New York at Buffalo - Department of Accounting
and
State University of New York (SUNY) at Buffalo - School of Management
Date Posted: November 13, 2011
Last Revised: February 15, 2012
Accepted Paper Series
Does Rivals’ Meeting/Beating Analyst Expectation Matter? Evidence of Negative Information Transfers
American Accounting Association, AAA 2010 Financial Accounting & Reporting Section (FARS) Meeting
Jiawen Liang
and
Chen Lung Chin
National Chengchi University (NCCU) - Department of Accounting
and
National Chengchi University
Date Posted: June 27, 2010
Accepted Paper Series
Does the Business Advice of an External Accountant Improve the Performance of Small and Medium Sized Enterprises
Peter John Carey
Monash University
Date Posted: February 03, 2011
Working Paper Series
Does the Sarbanes-Oxley Act Promote Ethics in Corporate Governance?
Philip H. Siegel Sr. and
John J. O'Shaughnessy
Florida Atlantic University
and
San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
281 downloads
Doing Field Research: Practice and Meta-Theory in Counterpoint
Journal of Management Accounting Research, 1998
Jane Baxter and
Wai Fong Chua
University of New South Wales
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: October 20, 1998
Accepted Paper Series
Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory
Thomas Ahrens and
Christopher S. Chapman
United Arab Emirates University - Accounting
and
Imperial College Business School
Date Posted: October 12, 2005
Working Paper Series
654 downloads
Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and
Sally K. Widener
University of California, Davis
and
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 02, 2005
Working Paper Series
1064 downloads
Downsizing, Truth-Telling and Mimicking Behaviour
Journal of Law and Financial Management, Vol. 9, No. 1, pp. 28-47, June 2010
Brett A. King
and
Carolyn Carroll
University of North Alabama - College of Business - Department of Economics and Finance
and
affiliation not provided to SSRN
Date Posted: February 13, 2011
Last Revised: February 27, 2011
Accepted Paper Series
46 downloads
Drivers and Barriers to Management Accounting Change
AAA 2008 MAS Meeting Paper
Felix Schwarze ,
Kim Wuellenweber
and
Andreas Hackethal
Goethe University Frankfurt - Department of Finance
,
University Frankfurt - E-Finance Lab
and
Goethe University Frankfurt - Department of Finance
Date Posted: July 28, 2007
Last Revised: January 11, 2008
Working Paper Series
1220 downloads
Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited?
Accounting and Business Research, 2012
Lasse Niemi ,
Juha Kinnunen ,
Hannu Tapani Ojala
and
Pontus Troberg
Aalto University - School of Economics
,
Aalto University - Aalto University School of Economics
,
Aalto University - Aalto University School of Economics
and
Helsinki School of Economics
Date Posted: February 16, 2012
Accepted Paper Series
Driving Growth: Economic Value Added versus Intellectual Capital
Management Accounting Research, Vol 8, No 4, December 1998
Jan Mouritsen
Copenhagen Business School
Date Posted: November 03, 1998
Accepted Paper Series
DSS Model Based on Rules and OLAP for Management by Budgets
Accounting and Management Information Systems, No. 22, pp. 97-103, December 2007
Claudiu Brandas
West University of Timisoara
Date Posted: January 10, 2008
Accepted Paper Series
291 downloads
Due Process Failure in Sector-Neutral Accounting Standard-Setting
Financial Accountability & Management Vol. 18, No. 1, February 2002
Rachel F. Baskerville and
Sonja Pont Newby
Victoria University of Wellington - School of Accounting and Commercial Law
and
Institute of Chartered Accountants in Australia
Date Posted: August 10, 2008
Accepted Paper Series
104 downloads
Dueling Experts and Imperfect Verification
International Review of Law and Economics, Vol. 28, No. 4, pp. 246-255, 2008
Kenton K. Yee
Mellon Capital Management
Date Posted: December 07, 2008
Accepted Paper Series
191 downloads
Duopolistic Competition, Taxes and the Arm's-Length Principle
Evelyn Korn and
Stephan Lengsfeld
University of Marburg - Faculty of Economics and Business Administration
and
University of Freiburg
Date Posted: December 22, 2005
Working Paper Series
223 downloads
Dynamic Bonus Pools
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Jörg Budde and
Christian Hofmann
University of Bonn - Economic Science Area
and
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 31, 2011
Last Revised: December 14, 2011
Working Paper Series
60 downloads
Dynamic Internal Control Performance Over Financial Reporting and External Financing
Journal of Contemporary Accounting & Economics, Forthcoming
Rencheng Wang and
Wei Shi
Hong Kong University of Science & Technology (HKUST)
and
Hong Kong University of Science & Technology(HKUST)
Date Posted: May 15, 2012
Accepted Paper Series
E-Business in B-2-B Wholesaler's Internal Supply Chain: Effects on Costs and Activities
International Journal of Electronic Business, Vol. 1, No. 4, pp. 347-357, 2003
Marko Seppänen and
Petri Suomala
Tampere University of Technology
and
Tampere University of Technology
Date Posted: November 16, 2008
Accepted Paper Series
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?
Informatica Economica, Vol. 14, No. 1, 2010
Jagdish Pathak
,
Mary R. Lind
and
Mohammad J. Abdolmohammadi
University of Windsor - Odette School of Business
,
North Carolina Agricultural & Technical State University - School of Business & Economics
and
Bentley University
Date Posted: February 10, 2010
Accepted Paper Series
400 downloads
E-Commerce Investment from an SME Perspective: Costs, Benefits and Processes
Electronic Journal of Information Systems Evaluation, Vol. 9, No. 2, pp. 45-56, 2006
Sandra Cohen
and
Roi Georgila
Athens University of Economics and Business - Department of Business Administration
and
Athens University of Economics and Business
Date Posted: September 24, 2004
Last Revised: July 31, 2009
Working Paper Series
E-Government Capabilities and Crisis Management: Lessons from Combating Sars in Singapore
MIS Quarterly Executive, 4(4), 2005, pp. 385-397
Shan L. Pan
,
Gary Pan and
Paul Devadoss
Independent
,
Singapore Management University - School of Accountancy
and
Independent
Date Posted: April 21, 2013
Accepted Paper Series
Early Adoption of International Financial Reporting Standards (IFRS) in the US Capital Markets
International Research Journal of Finance and Economics, No. 81, p. 98, 2011
Arber H. Hoti
and
Artor R. Nuhiu
University of Prishtina - Faculty of Economics
and
University of Prishtina - Faculty of Economics
Date Posted: January 01, 2012
Accepted Paper Series
140 downloads
Early Adoption of SFAS 159: Lessons from Games (almost) Played
Elaine Henry
Fordham University
Date Posted: November 16, 2008
Working Paper Series
214 downloads
Early Evidence on the Determinants of Unrecognized Tax Benefits
Richard A. Cazier
,
Sonja O. Rego ,
Xiaoli (Shaolee) Tian
and
Ryan J. Wilson
Texas Christian University
,
Indiana University - Kelley School of Business
,
Ohio State University (OSU) - Fisher College of Business
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: March 30, 2010
Working Paper Series
380 downloads
Earnings Cosmetics and Auditor Gender: Evidence from Finnish Private Firms
Jyrki Niskanen
,
Jukka Karjalainen ,
Jussi Karjalainen
and
Mervi Niskanen
affiliation not provided to SSRN
,
University of Eastern Finland - Department of Business
,
affiliation not provided to SSRN
and
University of Eastern Finland
Date Posted: March 05, 2011
Working Paper Series
145 downloads
Earnings Dispersion and the Stock Market Reaction to Aggregate Earnings News
Musa Subasi
University of Missouri at Columbia
Date Posted: May 12, 2011
Working Paper Series
142 downloads
Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference?
American Journal of Business and Management, Vol.1, No. 1, pp. 30-33, 2012
Rasha Kassem
British University in Egypt
Date Posted: August 01, 2012
Accepted Paper Series
302 downloads
Earnings Management and Thresholds: Are Manipulated Amounts Significant?
CAAA Annual Conference 2009 Paper
Olivier B. Vidal
Ecole Normale Superieure de Cachan
Date Posted: January 27, 2009
Working Paper Series
453 downloads
Earnings Management in the Context of Fair Value Accounting: Adjusting the Modified Jones Model to Fair Value Accounting
Changling Chen and
Corinna Ewelt-Knauer
University of Waterloo - School of Accounting and Finance
and
University of Muenster
Date Posted: February 11, 2013
Last Revised: May 03, 2013
Working Paper Series
151 downloads
Earnings Management to Avoid Losses with Positive, Negative, Large and Small Discretionary Accruals
David G. Harris and
Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting
and
State University of New York at Binghamton - School of Management
Date Posted: June 20, 2011
Working Paper Series
353 downloads
Earnings Management, Forecast Guidance and the Banking Crisis
Elena Beccalli ,
Saverio Bozzolan
,
Andrea Menini
and
Philip Molyneux
Catholic University of the Sacred Heart of Milan - Institute of Economy and Finance
,
University of Padova
,
University of Padova
and
Bangor University, Bangor Business School
Date Posted: November 03, 2011
Working Paper Series
150 downloads
Earnings Management: New Evidence Based on Deferred Tax Expense
The Accounting Review, April 2003
John D. Phillips ,
Morton Pincus and
Sonja O. Rego
University of Connecticut - Department of Accounting
,
University of California, Irvine
and
Indiana University - Kelley School of Business
Date Posted: February 12, 2003
Accepted Paper Series
Earnings Manipulation and Incentives in Firms
CEPR Discussion Paper No. 4850
Guido Friebel and
Sergei M. Guriev
Goethe University Frankfurt
and
New Economic School (NES)
Date Posted: May 09, 2005
Working Paper Series
33 downloads
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