SSRN eLibrary Search Results
History of Accounting eJournal

326,883 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Search Within

Viewing: 1 - 50 of 712 papers

1.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 21,659
2.

Reconciling Efficient Markets with Behavioral Finance: The Adaptive Markets Hypothesis

Journal of Investment Consulting, Forthcoming
Number of pages: 44 Posted: 25 May 2005
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 11,156
3.

Conservatism in Accounting - Part I: Explanations and Implications

Simon School of Business Working Paper No. FR 03-16
Number of pages: 35 Posted: 06 Jun 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 8,362
4.

Conservatism in Accounting

Simon School of Business Working Paper No. FR 02-21
Number of pages: 39 Posted: 20 Jan 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 7,490
5.

Accounting in and for the Subprime Crisis

Number of pages: 57 Posted: 02 Apr 2008
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,784
6.

The Development of Corporate Performance Measures: Benchmarks Before Eva

Yale ICF Working Paper No. 99-06
Number of pages: 12 Posted: 17 Sep 1999
Working Paper Series
Yale School of Management and Yale School of Management - International Center for Finance
Downloads 6,540
7.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18 Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Unaffiliated Authors - Independent
Downloads 5,919
8.

Conservatism in Accounting - Part Ii: Evidence and Research Opportunities

Simon Business School Working Paper No. FR 03-25
Number of pages: 36 Posted: 27 Aug 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 5,854
9.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 5,853
10.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - 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 5,788
11.

The Occurrence and Timing of Events: The Application of Event History Models in Accounting and Finance Research

Number of pages: 79 Posted: 01 Nov 1999
Working Paper Series
Valparaiso University
Downloads 3,874
12.

Empirical Research on Accounting Choice

JAE Rochester Conference April 2000
Number of pages: 74 Posted: 01 Feb 2001
Working Paper Series

Multiple version iconThere are 2 versions of this paper

Downloads 3,762
13.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,713
14.

Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi

Number of pages: 19 Posted: 17 Apr 2005
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 3,640
15.

Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

Number of pages: 40 Posted: 06 Nov 2008
Working Paper Series
Utah State University - School of Accountancy, Utah Valley University and Oklahoma State University - Stillwater
Downloads 3,512
16.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 3,439
17.

Using Psychology Theories in Archival Financial Accounting Research

McCombs Research Paper Series No. ACC-01-05
Number of pages: 58 Posted: 27 May 2002 Last Revised: 05 Jul 2008
Working Paper Series
University of Texas and DePaul University
Downloads 3,436
18.

Ball and Brown (1968): A Retrospective

FIRN Research Paper, Accounting Review, Forthcoming
Number of pages: 44 Posted: 01 Aug 2013 Last Revised: 19 Sep 2014
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads 3,357
19.

Going International: Accounting and Auditing Standards

Internal Auditing, Vol. 23, No. 4, pp. 3-12, July 2008
Number of pages: 20 Posted: 11 Sep 2008 Last Revised: 16 Jul 2014
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting, Texas A&M International University and Texas Southern University - Jesse H. Jones School of Business
Downloads 3,303
20.
Downloads 3,235
21.

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 3,209
22.

A Fresh Look at Accounting Ethics (or Dr. Smith Goes to Washington)

Accounting Horizons, 17(1): 47-49, March 2003
Number of pages: 4 Posted: 31 May 2006 Last Revised: 04 May 2014
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 3,155
23.

Accounting Fraud at Xerox Corporation

Number of pages: 15 Posted: 30 Jun 2008
Working Paper Series
Eastern Michigan University and Eastern Michigan University
Downloads 3,076
24.

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 109 Posted: 12 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 2,981
25.

The Legacy of Activity-Based Costing: Addressing the Need for a Hybrid Methodology for Costs Allocation

Number of pages: 22 Posted: 03 Aug 2006
Working Paper Series
Saint Leo University
Downloads 2,715
26.

Luca Pacioli: The Father of Accounting

Number of pages: 12 Posted: 07 Sep 2013 Last Revised: 08 Mar 2018
Working Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,653
27.

The Effects of IFRS Adoption: A Review of the Early Empirical Evidence

Number of pages: 13 Posted: 04 Jul 2008 Last Revised: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 2,513
28.

Stock Prices and Earnings: A History of Research

Annual Review of Financial Economics, Vol. 6: 343 -363 (Volume publication date December 2014).
Number of pages: 41 Posted: 30 Oct 2013 Last Revised: 26 Feb 2015
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads 2,511
29.

Analysis of the Dot-Com Bubble of the 1990s

Number of pages: 37 Posted: 29 Jun 2008
Working Paper Series
Kansas State University and Kent State University
Downloads 2,456
30.

Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing

Number of pages: 40 Posted: 07 Dec 2002
Working Paper Series
Texas A&M University - Mays Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,324
31.

The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research

International Journal of Forecasting, Vol. 24, No. 1, 2008
Number of pages: 42 Posted: 18 Feb 2008
Accepted Paper Series
University of Miami - Department of Accounting, University of Colorado at Boulder - Department of Accounting and College of William & Mary
Downloads 2,143
32.

Measures of Accounting Conservatism: A Construct Validity Perspective

Journal of Accounting Literature, Forthcoming
Number of pages: 61 Posted: 29 Sep 2008 Last Revised: 20 May 2011
Accepted Paper Series
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 2,121
33.

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Sauder School of Business Working Paper
Number of pages: 45 Posted: 08 Dec 1998
Working Paper Series
University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,105
34.

The Relation between Accounting Frauds and Corporate Governance Systems: An Analysis of Recent Scandals

Number of pages: 16 Posted: 29 Jan 2008
Working Paper Series
Universitas Mercatorum and UNINT
Downloads 2,090
35.

What is the Actual Economic Role of Financial Reporting?

Number of pages: 12 Posted: 10 Feb 2008
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,072
36.

The Once and Future Accountant: Ethics and the Future Outlook of the Us Accounting Profession

International Journal of Accounting, Auditing & Performance Evaluation, Vol. 2, No. 4, pp. 426-440, 2005
Number of pages: 15 Posted: 26 May 2006
Accepted Paper Series
Blinn College, Texas A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,019
37.

Ethics in Auditing; and Ethical Studies in Different Accounting Bodies

Number of pages: 21 Posted: 27 Jun 2010 Last Revised: 05 Jul 2010
Working Paper Series
Inclusive Bangladesh Development Foundation
Downloads 1,929
38.

Integration of Qualitative and Quantitative Methods in Management Accounting Research: A Critical Realist Approach

Number of pages: 51 Posted: 29 Jun 2007
Working Paper Series
University of Manchester - Manchester Business School
Downloads 1,924
39.

The Politics of Pay: A Legislative History of Executive Compensation

Marshall School of Business Working Paper No. FBE 01.11
Number of pages: 42 Posted: 26 Aug 2011
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 1,913
40.

Insider Trading Before Accounting Scandals

Forthcoming, Journal of Corporate Finance, 2015
Number of pages: 57 Posted: 16 Apr 2008 Last Revised: 02 Sep 2015
Accepted Paper Series
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Department of Economics, Finance and Legal Studies
Downloads 1,905
41.

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 1,890
42.

Reflections on the State of Accounting Research and the Regulation of Accounting

Stanford Lectures In Accounting, pp. 11-19, 1976
Number of pages: 27 Posted: 11 Nov 2002
Accepted Paper Series
Harvard Business School
Downloads 1,882
43.

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 1,861
44.

Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting?

The Business Review, Cambridge, Vol. 10, No. 1, Summer 2008
Number of pages: 7 Posted: 24 Apr 2008 Last Revised: 14 Mar 2010
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,844
45.

Most Prolific Authors in the Accounting Literature Over the Past Half-Century: 1959-2008

Number of pages: 19 Posted: 15 Feb 2009
Working Paper Series
St. Joseph's University - Haub School of Business
Downloads 1,811
46.

The Effects of Accounting Standard Setting on Accounting Quality

Number of pages: 40 Posted: 06 Feb 2008
Working Paper Series
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,799
47.

Forensic Accounting and Auditing United Again: A Historical Perspective

Journal of Business Issues, No. 2, pp. 15-25, 2006
Number of pages: 12 Posted: 18 Jul 2010
Accepted Paper Series
Unaffiliated Authors - Independent and University of Mississippi-Patterson School of Accountancy
Downloads 1,774
48.

Rethinking the Influence of Agency Theory in the Accounting Academy

Issues in Accounting Education, Vol. 21, No. 1, pp. 17-30, 2006
Number of pages: 26 Posted: 13 Oct 2005 Last Revised: 27 Sep 2009
Accepted Paper Series
Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 1,758
49.

A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Number of pages: 43 Posted: 15 Sep 2003 Last Revised: 15 Dec 2011
Accepted Paper Series
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 1,756
50.

Drivers and Barriers to Management Accounting Change

AAA 2008 MAS Meeting Paper
Number of pages: 47 Posted: 28 Jul 2007 Last Revised: 11 Jan 2008
Working Paper Series
Goethe University Frankfurt - Department of Finance, University Frankfurt - E-Finance Lab and Goethe University Frankfurt - Faculty of Economics and Business Administration
Downloads 1,739