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JEL Code: M42

371,591 Total downloads

Viewing: 1 - 50 of 1,506 papers

1.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 12,961
2.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009
Working Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 10,380
3.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 4,876
4.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Accepted Paper Series
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,824
5.

Enron: A Financial Reporting Failure?

Villanova Law Review, Vol. 48, No. 4, p. 1057, 2003
Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads 4,703
6.

Corporate Financial Risk Management: Governance and Disclosure after IFRS 7

Università degli Studi di Milano Economics, Business and Statistics Working Paper No. 2007-22,
Number of pages: 17 Posted: 16 May 2007
Working Paper Series
Università Degli Studi di Milano and Bocconi University - Department of Finance
Downloads 3,513
7.

Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why

Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 31 May 2010
Working Paper Series
University of Chicago - Booth School of Business
Downloads 3,304
8.

Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates

Accounting Horizons 25 (1): 149-179.
Number of pages: 46 Posted: 23 Mar 2010 Last Revised: 05 Feb 2015
Accepted Paper Series
Utah State University - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 3,285
9.

Information Disclosure and Corporate Governance

Fisher College of Business Working Paper No. 2008-03-016, Journal of Finance, Forthcoming, Charles A. Dice Center Working Paper No. 2008-17
Number of pages: 47 Posted: 10 Jan 2008 Last Revised: 02 Feb 2011
Accepted Paper Series
University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads 3,200
10.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 3,012
11.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 3,008
12.

Are Expanded Audit Reports Informative to Investors? Evidence from the U.K.

Number of pages: 46 Posted: 19 Jun 2015 Last Revised: 14 Mar 2019
Working Paper Series
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 2,604
13.

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,599
14.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,578
15.

Deflating Profitability

Journal of Financial Economics (JFE), Volume 117, Issue 2, pp. 225-248, Fama-Miller Working Paper, Chicago Booth Research Paper No. 14-10
Number of pages: 55 Posted: 27 Mar 2014 Last Revised: 12 Dec 2015
Accepted Paper Series
University of Chicago - Booth School of Business, Tuck School of Business at Dartmouth College, Dartmouth College - Tuck School of Business and University of Chicago Booth School of Business
Downloads 2,487
16.

Auditor Size and Audit Quality Revisited: The Importance of Audit Technology

Number of pages: 56 Posted: 20 Oct 2010 Last Revised: 16 Aug 2014
Working Paper Series
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads 2,433
17.

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 21 Jul 2019
Working Paper Series
Texas A&M University College Station, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads 2,421
18.

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

European Corporate Governance Institute (ECGI) - Law Working Paper No. 306/2016, Chicago Booth Research Paper No. 16-03
Number of pages: 143 Posted: 20 Feb 2016 Last Revised: 09 Mar 2016
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,222
19.

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 138 Posted: 08 Sep 2015 Last Revised: 18 Jan 2019
Working Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,208
20.

Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock

Chicago Booth School of Business Research Paper No. 08-26
Number of pages: 65 Posted: 23 Dec 2008 Last Revised: 03 May 2018
Working Paper Series
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads 1,996
21.

Corporate Fraud, Governance and Auditing

EFA 2009 Bergen Meetings Paper
Number of pages: 40 Posted: 05 Feb 2009 Last Revised: 02 Mar 2009
Working Paper Series
University of Salerno - Centre for Studies in Economics and Finance (CSEF) and University of Naples Federico II - Department of Economics and Statistics

Multiple version iconThere are 2 versions of this paper

Downloads 1,955
22.

Individual Accounting Faculty Research Rankings by Topical Area and Methodology

Issues in Accounting Education, Forthcoming
Number of pages: 47 Posted: 11 May 2010 Last Revised: 06 Mar 2011
Accepted Paper Series
The University of Mississippi, Utah State University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,920
23.

The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors

Number of pages: 63 Posted: 14 Sep 2016
Working Paper Series
University of Duisburg-Essen, University of Hamburg and University of Duisburg-Essen
Downloads 1,894
24.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Accepted Paper Series
Brigham Young University - Marriott School, Harvard University - Business School (HBS) and Boston College
Downloads 1,847
25.

Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence

Number of pages: 85 Posted: 13 Dec 2009 Last Revised: 20 Nov 2011
Working Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 1,801
26.

Forensic Accountants, Forensic Accounting Certifications, and Due Diligence

Journal of Forensic & Investigative Accounting, Vol. 5, No. 1, 2013
Number of pages: 22 Posted: 02 Feb 2013
Accepted Paper Series
Barry University
Downloads 1,746
27.

How Informative is Risk Reporting? - a Review of Disclosure Models

Munich Business Research Working Paper No. 2005-01
Number of pages: 34 Posted: 27 Dec 2004
Working Paper Series
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 1,717
28.

Fee Pressure and Audit Quality

Accounting, Organizations and Society, Forthcoming
Number of pages: 48 Posted: 02 Aug 2011 Last Revised: 01 May 2014
Accepted Paper Series
University of Kansas - Accounting and Information Systems Area, University of Kansas and University of Kansas
Downloads 1,715
29.

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
Accepted Paper Series
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,712
30.

Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes

Number of pages: 31 Posted: 20 Sep 2004
Working Paper Series
Southern Illinois University at Carbondale - Department of Finance, Pennsylvania State University - School of Graduate Professional Studies (SGPS) and Susquehanna University
Downloads 1,709
31.

Mandatory IFRS Adoption and Institutional Investment Decisions

The Accounting Review, 87:6, November 2012, Forthcoming
Number of pages: 54 Posted: 19 Mar 2009 Last Revised: 01 Jun 2012
Accepted Paper Series
Queen Mary University of London and Bocconi University
Downloads 1,707
32.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 01 Feb 2012
Accepted Paper Series
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,659
33.

Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality

Number of pages: 46 Posted: 10 Jun 2009 Last Revised: 19 Feb 2010
Working Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 1,610
34.

CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes

Number of pages: 53 Posted: 18 Aug 2012 Last Revised: 03 May 2019
Working Paper Series
Darden School of Business University of Virginia, INSEAD, Duke University - Fuqua School of Business and Yale University School of Management
Downloads 1,541
35.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Accepted Paper Series
University of Essex - Essex Business School
Downloads 1,530
36.

Live Prices and Stale Quantities: T+1 Accounting and Mutual Fund Mispricing

HBS Finance Working Paper No. 881615
Number of pages: 56 Posted: 12 Feb 2006
Working Paper Series
University of Oxford - Said Business School, Analysis Group, Inc. and Acadian Asset Management
Downloads 1,486
37.

Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?

UNSW Australian School of Business Research Paper No. 2009 ACCT 01
Number of pages: 58 Posted: 05 Nov 2009 Last Revised: 01 May 2013
Working Paper Series
The University of Western Australia, UWA Business School, M250 and University of Western Australia
Downloads 1,439
38.

Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 74 Posted: 12 Jul 2015 Last Revised: 14 Jan 2019
Accepted Paper Series
Downloads 1,365
39.

The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany

Number of pages: 52 Posted: 22 Jul 2010 Last Revised: 29 Aug 2012
Working Paper Series
Vrije Universiteit Amsterdam, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster - Accounting Center
Downloads 1,358
40.

Analyzing Speech to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 Jan 2010 Last Revised: 10 Oct 2011
Accepted Paper Series
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 1,340
41.

Who Cares About Auditor Reputation?

Number of pages: 43 Posted: 31 Aug 2003
Working Paper Series
Emory University
Downloads 1,324
42.

IPO Failure Risk

Simon School Working Paper No. FR 05-07
Number of pages: 49 Posted: 02 Feb 2005
Working Paper Series
University of Lausanne - Department of Accounting and Control and Tilburg University

Multiple version iconThere are 2 versions of this paper

Downloads 1,298
43.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,280
44.

Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 30 Sep 2010 Last Revised: 01 Aug 2012
Accepted Paper Series
Boise State University, College of Business and Economics, Department of Accountancy, Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 1,278
45.

Risk Management in European and American Corporate Law

ECGI - Law Working Paper No. 122/2009, TILEC Discussion Paper No. 2009-023
Number of pages: 54 Posted: 08 May 2009 Last Revised: 29 Jun 2009
Working Paper Series
Tilburg Law School and Tilburg Law School
Downloads 1,277
46.

Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View

Proceedings of 3rd International Conference on Business and Economics Research, 2012
Number of pages: 11 Posted: 14 Nov 2012
Working Paper Series
University of Brunei Darussalam
Downloads 1,260
47.

Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions

Number of pages: 48 Posted: 24 Sep 2009
Working Paper Series
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA), VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Group
Downloads 1,218
48.

The Impact of International Financial Reporting Standards (IFRS) Adoption on the Accounting Quality of Listed Companies in Kenya

Number of pages: 43 Posted: 23 Dec 2011 Last Revised: 14 Dec 2014
Working Paper Series
Independent
Downloads 1,218
49.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,215
50.

Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 19 Jun 2017 Last Revised: 12 Nov 2018
Accepted Paper Series
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,184