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JEL Code: M4
5,335,449 Total downloads
Showing Papers 9,521 - 9,570 of 13,132
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Incl. Fee Electronic Paper The Profits of the Dutch East India Company's Japan Trade
Abacus, Vol. 40, No. 1, pp. 49-75, February 2004
Kees Camfferman and T. E. Cooke
Free University of Amsterdam and University of Exeter Business School
Date Posted: March 15, 2004
Accepted Paper Series
14 downloads

The Sarbanes-Oxley Act: Costs and Trade offs Relating to International Application and Convergence
Research in Accounting Regulation, Vol. 17, 2004
 Erin Marks
Squire, Sanders & Dempsey L.L.P.
Date Posted: March 15, 2004
Accepted Paper Series

Lawyers as Whistle-Blowers in a Post Enron World
Research in Accounting Regulation, Vol. 17, 2004
 Robert P. Lawry
Case Western Reserve University - School of Law
Date Posted: March 15, 2004
Accepted Paper Series

Incl. Electronic Paper Performance Measure Properties and Incentives
IZA Discussion Paper No. 1356
 Michael Gibbs , Kenneth A. Merchant , Wim A. Van der Stede and Mark E. Vargus
University of Chicago Booth School of Business , University of Southern California - Leventhal School of Accounting , London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: March 15, 2004
Working Paper Series
1298 downloads

Incl. Electronic Paper SFAS 123 Stock-Based Compensation Expense and Equity Market Values
Research Paper Series Paper No. 1694(R)
 David Aboody , Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area , Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: March 14, 2004
Working Paper Series
1901 downloads

Incl. Electronic Paper Country-Specific Risk and the Cost and Benefit of Audit Quality: Evidence from Israeli Initial Public Offerings in the United States
International Journal of Auditing, Vol. 6, No. 3, pp. 249-264, November 2002
 Edward B. Douthett Jr. and Kooyul Jung
George Mason University - Accounting Program and Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: March 11, 2004
Accepted Paper Series
289 downloads

Taxes, Keiretsu Affiliation, and Income Shifting
Journal of Accounting & Economics, Vol. 37, No. 2, pp. 203-228, June 2004
 Jeffrey D. Gramlich , Piman Limpaphayom and S. Ghon Rhee
University of Southern Maine - School of Business , Sasin GIBA of Chulalongkorn University and University of Hawaii at Manoa - Shidler College of Business
Date Posted: March 11, 2004
Accepted Paper Series

Incl. Fee Electronic Paper Impact of Intelligent Decision Aids on Expert and Novice Decision-Makers' Judgments
Accounting and Finance, Vol. 44, pp. 1-26, March 2004
 Vicky Arnold , Philip A. Collier , Steve G. Sutton and Stewart A. Leech
University of Central Florida - College of Business Administration , University of Melbourne - Department of Accounting and Business Information Systems , University of Central Florida - College of Business Administration and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: March 10, 2004
Accepted Paper Series
23 downloads

The Effect of Potential Environmental Liabilities on Earnings Response Coefficients
Journal of Accounting, Auditing and Finance, Forthcoming
 Benjamin B. Bae and Heibatollah Sami
Virginia Commonwealth University and Lehigh University
Date Posted: March 10, 2004
Accepted Paper Series

Performance Matched Discretionary Accrual Measures
Journal of Accounting & Economics, Vol. 39, No. 1, 2005
 S.P. Kothari , Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Miami and University of Rochester - Simon School of Business
Date Posted: March 10, 2004
Accepted Paper Series

Incl. Fee Electronic Paper Use of Forward Versus Backward Reasoning During Audit Analytical Procedures: Evidence from a Computerised-process-tracing Field Study
Accounting and Finance, Vol. 44, pp. 75-95, March 2004
 Ed O'Donnell
Arizona State University (ASU) - School of Accountancy
Date Posted: March 10, 2004
Accepted Paper Series
23 downloads

Incl. Electronic Paper Profit Sharing and Monitoring in Partnerships
 Steven J. Huddart and Pierre Jinghong Liang
Pennsylvania State University, University Park - Department of Accounting and Carnegie Mellon University - Tepper School of Business
Date Posted: March 10, 2004
Working Paper Series
355 downloads

Incl. Fee Electronic Paper The Impact of the Type of Accounting Standards on Judgments
Abacus, Vol. 40, No. 1, pp. 76-93, February 2004
 Jim Psaros and Ken Trotman
University of Newcastle - Faculty of Business and Law and University of New South Wales (UNSW) - School of Accounting
Date Posted: March 10, 2004
Accepted Paper Series
28 downloads

Incl. Electronic Paper Local Analyst Earnings Forecast Advantages in Europe

 Steven F. Orpurt
Arizona State University
Date Posted: March 09, 2004
Working Paper Series
409 downloads

Incl. Electronic Paper Audit Fees and Nonaudit Fees in the Governmental Sector: A Self-Selection Analysis
Research in Government and Nonprofit Accounting, Vol. 10, pp. 65-86, 1999
 Randal J. Elder , Susan C. Kattelus and Edward B. Douthett Jr.
Syracuse University , Eastern Michigan University and George Mason University - Accounting Program
Date Posted: March 09, 2004
Accepted Paper Series
401 downloads

Incl. Electronic Paper Quantitative Materiality Perspectives and Auditors' Disposition of Detected Misstatements
 Mark W. Nelson , Zoe-Vonna Palmrose and Steven D. Smith
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Southern California and Brigham Young University
Date Posted: March 08, 2004
Working Paper Series
763 downloads

Incl. Electronic Paper Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
 Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: March 08, 2004
Working Paper Series
942 downloads

Incl. Electronic Paper Profit Measurement - New Principle
 Jan F. Jacobs
JBA-Databank
Date Posted: March 08, 2004
Accepted Paper Series
645 downloads

Incl. Fee Electronic Paper Harmonization and the Conceptual Framework: An International Perspective
Abacus, Vol. 39, pp. 375-387, October 2003
 Stewart Jones and Peter Wolnizer
University of Sydney – School of Business and University of Sydney - Discipline of Accounting and Business Law
Date Posted: March 08, 2004
Accepted Paper Series
44 downloads

Auditors' Risk Management and Reputation Building in the Post-Enron Environment: An Examination of Earnings Conservatism of Former Andersen Clients
 Gopal V. Krishnan
American University
Date Posted: March 07, 2004
Working Paper Series

Incl. Electronic Paper Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes
 David Hay , W. Robert Knechel and Norman Wong
University of Auckland - Department of Accounting and Finance , University of Florida - Fisher School of Accounting and University of Auckland Business School
Date Posted: March 06, 2004
Working Paper Series
1485 downloads

Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings
Accounting Review, July 2004
 Barbara A. Lougee and Carol A. Marquardt
University of San Diego - School of Business Administration and CUNY – Baruch College
Date Posted: March 05, 2004
Accepted Paper Series

Incl. Fee Electronic Paper The CF and Accounting Standards: The Persistence of Discrepancies
Abacus, Vol. 39, pp. 298-309, October 2003
 Janice Loftus
University of Sydney - School of Business
Date Posted: March 04, 2004
Accepted Paper Series
23 downloads

Incl. Fee Electronic Paper An Evolving Conceptual Framework?
Abacus, Vol. 39, pp. 279-297, October 2003
 Graeme Dean and Frank Clarke
University of Sydney - Discipline of Accounting and Business Law and University of Newcastle, Australia - Department of Accounting & Finance
Date Posted: March 04, 2004
Accepted Paper Series
34 downloads

Incl. Electronic Paper A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing
 Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: March 03, 2004
Working Paper Series
657 downloads

Incl. Electronic Paper Does Auditor Compensation Lower Market Liquidity?
 N. Asli Ascioglu , Shantaram P. Hegde and John B. McDermott
Bryant University - Department of Finance , University of Connecticut - School of Business and Fairfield University - Charles F. Dolan School of Business
Date Posted: March 03, 2004
Working Paper Series
292 downloads

The Walk-Down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives
Contemporary Accounting Research, Vol. 21, No. 4, pp. 885-924
 Siew Hong Teoh and Peter D. Wysocki
University of California - Paul Merage School of Business and University of Miami - School of Business Administration
Date Posted: March 03, 2004
Accepted Paper Series

Incl. Fee Electronic Paper A Statement of Accounting Concepts for Level 1 of the Conceptual Framework?
Abacus, Vol. 39, pp. 398-414, October 2003
 John Staunton
University of New England (Australia) - Department of Accounting and Finance Studies
Date Posted: March 03, 2004
Accepted Paper Series
24 downloads

Incl. Fee Electronic Paper The Conceptual Framework as a Coherent System for the Development of Accounting Standards
Abacus, Vol. 39, pp. 310-324, October 2003
 Brian Booth
University of New South Wales (UNSW) - School of Accounting
Date Posted: March 03, 2004
Accepted Paper Series
36 downloads

Incl. Electronic Paper Creditors' and Shareholders' Reporting Demands in Public Versus Private Firms: Evidence from Europe
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Contemporary Accounting Research, Forthcoming
 Erik Peek , Rick Cuijpers and Willem Buijink
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , University of Maastricht - Department of Accounting and Information Management and Tilburg University - Department of Accounting & Accountancy
Date Posted: March 03, 2004
Last Revised: September 18, 2009
Accepted Paper Series
1079 downloads

Delegated Investment Decisions and Private Benefits of Control
Accounting Review, Vol. 78, No. 4, October 2003
 Tim Baldenius
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: March 03, 2004
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
 Mark H. Lang , Jana Smith Raedy and Wendy M. Wilson
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: March 03, 2004
Working Paper Series
1072 downloads

Incl. Electronic Paper The Effects of Corporate Governance on Firms' Credit Ratings
 Hollis Ashbaugh Skaife , Daniel W. Collins and Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems , University of Iowa - Department of Accounting and BlackRock
Date Posted: March 03, 2004
Working Paper Series
2574 downloads

Incl. Electronic Paper Corporate Accountability - An Impact on Community Expectations
Corporate Ownership & Control, Vol. 1, No. 1, pp. 26-34, Fall 2003
 Shann Turnbull
International Institute for Self-Governance
Date Posted: March 02, 2004
Accepted Paper Series
371 downloads

Incl. Electronic Paper The Reputational Consequences of Disclosure
I.V.I.E Working Paper No. EC 2004-10
 Monica Espinosa Blasco and Marco Trombetta
Universidad de Alicante and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 02, 2004
Working Paper Series
334 downloads

Incl. Electronic Paper Beyond GAAP
Regulation, Vol. 26, No. 3, Fall 2003
 Peter J. Wallison and Robert E. Litan
American Enterprise Institute (AEI) and Ewing Marion Kauffman Foundation
Date Posted: March 02, 2004
Accepted Paper Series
206 downloads

How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
Accounting Review, Vol. 79, No. 1, pp. 25-50, January 2004
 Mark Thomas Bradshaw
Boston College
Date Posted: March 02, 2004
Accepted Paper Series

Incl. Electronic Paper New Technology Can Help Avoid a Second Enron
Regulation, Vol. 26, No. 3, pp. 62-67, Fall 2003
 R.T. McNamar
Cato Institute
Date Posted: March 02, 2004
Accepted Paper Series
399 downloads

Incl. Electronic Paper Insider Trading and Voluntary Disclosures
Sauder School of Business Working Paper, Journal of Accounting Research, Forthcoming
 Qiang Cheng and Kin Lo
Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Date Posted: March 01, 2004
Last Revised: April 16, 2013
Working Paper Series
1298 downloads

Incl. Electronic Paper The Impact of Mandated Disclosure on Performance-Based CEO Compensation
Contemporary Accounting Research, Vol. 21, No. 2
 Jane Craighead , Michel Magnan and Linda Thorne
Mercer Human Resource Consulting , Concordia University - Department of Accountancy and York University - Schulich School of Business
Date Posted: February 29, 2004
Accepted Paper Series
525 downloads

Incl. Electronic Paper Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns
Simon School, University of Rochester, Research Paper No. FR 06-04
 Andrew J. Leone , Joanna Shuang Wu and Jerold L. Zimmerman
University of Miami , Simon School of Business, University of Rochester and University of Rochester - Simon School of Business
Date Posted: February 29, 2004
Working Paper Series
803 downloads

Selecting an Audit Software Package for Classroom Use
Journal of Information Systems, Vol. 18, No. 1, Spring 2004
 Marcia Lynne Weidenmier and Terri Herron
Texas Christian University - Department of Accounting and University of Montana - Department of Accounting and Finance
Date Posted: February 28, 2004
Accepted Paper Series

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

Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management
The Accounting Review, July 2004
 Linda K. Krull
University of Oregon
Date Posted: February 27, 2004
Accepted Paper Series

Incl. Electronic Paper Financial Reporting Transparency and Earnings Management
 James E. Hunton , Robert Libby and Cheri R. Mazza
Bentley University - Department of Accountancy , Cornell University - Samuel Curtis Johnson Graduate School of Management and Fordham University - Accounting Area
Date Posted: February 27, 2004
Working Paper Series
4787 downloads

Incl. Electronic Paper Why is the Accrual Anomaly not Arbitraged Away?
 Christina A. Mashruwala , Shivaram Rajgopal and Terry J. Shevlin
Baruch College - City University of New York , Emory University - Goizueta Business School and University of California-Irvine
Date Posted: February 27, 2004
Working Paper Series
874 downloads

A Multidimensional Framework for Financial-Economic Decisions
Journal of Multi-Criteria Decision Analysis, Vol. 11, pp. 111-124, 2002
 Winfried G. Hallerbach and J. Spronk
Robeco Asset Management, Quantitative Strategies and Erasmus Research Institute of Management (ERIM)
Date Posted: February 25, 2004
Accepted Paper Series

Incl. Electronic Paper Dr. Jekyll & Mr. Skilling: How Enron's Public Image Morphed from the Most Innovative Company in the Fortune 500 to the Most Notorious Company Ever
ENRON: CORPORATE FIASCOS AND THEIR IMPLICATIONS, Foundation Press 2004
 Jeffrey D. Van Niel and Nancy B. Rapoport
Independent and University of Nevada, Las Vegas, William S. Boyd School of Law
Date Posted: February 24, 2004
Accepted Paper Series
441 downloads

Incl. Electronic Paper An Equivalent Form of the Residual Income Valuation Model
 Richard P. Brief
New York University
Date Posted: February 24, 2004
Working Paper Series
813 downloads

Incl. Electronic Paper Upgrades Vs. Downgrades: The Impact on Access to Information and Analysts' Forecast Accuracy
 Shuping Chen and Dawn A. Matsumoto
University of Texas at Austin - Red McCombs School of Business and University of Washington - Department of Accounting
Date Posted: February 23, 2004
Working Paper Series
441 downloads


 

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