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Research Methods & Methodology in Accounting eJournal
466,010 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 1,077
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Incl. Electronic Paper Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and Optimization
Steen Nielsen
Department of Economics and Business Economics
Date Posted: June 23, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Accounting Based Valuation: A Simultaneous Equations Model for Forecasting Earnings to Proxy for ‘Other Information’
Iris Bergmann and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: June 22, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Accounting for Volatility Decay in Time Series Models for Leveraged Exchange Traded Funds
Ahmed Abdou
Columbia University, Department of Industrial Engineering and Operations Research (IEOR), Students
Date Posted: June 19, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper Financial Clusters, Industry Groups, and Stock Return Correlations
Andy Fodor, Randy D. Jorgensen and John D. Stowe
Ohio University, Creighton University and Ohio University
Date Posted: June 15, 2017
Working Paper Series
50 downloads

Incl. Electronic Paper Audit Firms Face Downward-Sloping Demand Curves and the Audit Market Is Far from Perfectly Competitive
Joseph J. Gerakos and Chad Syverson
Tuck School of Business at Dartmouth College and University of Chicago Booth School of Business
Date Posted: June 08, 2017
Working Paper Series
64 downloads

Incl. Electronic Paper Is it Better to Elicit Quantile or Probability Judgments? A Comparison of Direct and Calibrated Procedures for Estimating a Continuous Distribution
Saurabh Bansal and Asa B. Palley
Pennsylvania State University - Smeal College of Business and Indiana University - Kelley School of Business
Date Posted: June 08, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Bayesian Analysis of Moving Average Stochastic Volatility Models: Modelling in Mean Effects and Leverage for Financial Time Series
Stefanos Dimitrakopoulos and Michalis Kolossiatis
Oxford Brookes University and University of Cyprus
Date Posted: May 12, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper Propensity Score Matching with Replacement Using Weighted Least Squares: SAS Code and Macros
Steven Utke
University of Connecticut - Department of Accounting
Date Posted: May 10, 2017
Working Paper Series
67 downloads

Incl. Electronic Paper Modeling the Dependence of Conditional Correlations on Market Volatility
Journal of Business and Economic Statistics, 34/2, 254-268, 2016
Luc Bauwens and Edoardo Otranto
Université catholique de Louvain and University of Messina
Date Posted: May 09, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper Corporate Scandals and Regulation: Appendix on Data Collection for Historical Time-Series from 1800 to 2015
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and Northwestern University - Kellogg School of Management
Date Posted: May 01, 2017
Working Paper Series
110 downloads

Incl. Electronic Paper Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as Interviewers
Matthew Pickard, Ryan M. Schuetzler, Joseph Valacich and David A. Wood
Department of Accounting, University of Nebraska at Omaha - Department of Information Systems and Quantitative Analysis, University of Arizona and Brigham Young University - School of Accountancy
Date Posted: April 28, 2017
Working Paper Series
34 downloads

Incl. Electronic Paper Stock Price Management and Share Issuance: Evidence from Equity Warrants
Stanford University Graduate School of Business Research Paper No. 17-34
Mary E. Barth, Kurt H. Gee, Doron Israeli and Ron Kasznik
Stanford University - Graduate School of Business, Stanford University - Graduate School of Business, Interdisciplinary Center (IDC) Herzliya - Arison School of Business and Stanford Graduate School of Business
Date Posted: April 28, 2017
Working Paper Series
93 downloads

Incl. Electronic Paper The Classification of Stocks with Basic Financial Indicators: An Application of Cluster Analysis on the BIST 100 Index
Tekin, B. & Gumus, F., B. (2017), International Journal of Academic Research in Business and Social Sciences, Vol. 7, Issue 5. DOI: 10.6007/IJARBSS/v7-i5/2881
Bilgehan Tekin and Fatih Burak Gümüş
Çankırı Karatekin University and Sakarya University
Date Posted: April 27, 2017
Last Revised: May 26, 2017
Accepted Paper Series
53 downloads

Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Tim Loughran and Bill McDonald
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Date Posted: April 27, 2017
Accepted Paper Series

The Value of Crowdsourced Earnings Forecasts
Journal of Accounting Research, Vol. 54, No. 4, 2016
Russell Jame, Rick Johnston, Stanimir Markov and Michael C Wolfe
University of Kentucky, University of Alabama at Birmingham - Department of Accounting and Information Systems, Southern Methodist University (SMU) - Edwin L. Cox School of Business and Virginia Tech
Date Posted: April 27, 2017
Accepted Paper Series

Incl. Electronic Paper Reporting System, Investor Learning, and Stock Return Regularities
Kai Du and Steven J. Huddart
Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting
Date Posted: April 27, 2017
Working Paper Series
53 downloads

Incl. Electronic Paper On the Consistent Inference of the Economic Relation of the Residual Earnings Valuation Model
Jian Kang and Catalin Starica
Tianjin University of Finance & Economics and University of Neuchatel - Faculty of Economics and Business
Date Posted: April 26, 2017
Working Paper Series
22 downloads

The Effect of Audit Adjustments on Earnings Quality: Evidence from China
Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Clive S. Lennox, Xi Wu and Tianyu Zhang
University of Southern California, Central University of Finance and Economics and The Chinese University of Hong Kong
Date Posted: April 17, 2017
Accepted Paper Series

Incl. Electronic Paper Defining, Measuring and Modeling Accruals: A Guide for Researchers
Chad R. Larson, Richard G. Sloan and Jenny Zha Giedt
University of Houston - Department of Accountancy & Taxation, University of California, Berkeley - Accounting Group and George Washington University - School of Business
Date Posted: April 15, 2017
Last Revised: May 02, 2017
Working Paper Series
274 downloads

Does the PCAOB's International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?
Journal of Accounting and Economics (Forthcoming)
Simon Fung, K. K. Raman and Xindong Kevin Zhu
Deakin University, The University of Texas at San Antonio and City University of Hong Kong (CityUHK)
Date Posted: April 14, 2017
Last Revised: May 10, 2017
Accepted Paper Series

Incl. Electronic Paper Managers' Self-Inclusive Language in Conference Calls: Multi-Method Evidence
Zhenhua Chen and Serena Loftus
Tulane University - A.B. Freeman School of Business and Tulane University - A.B. Freeman School of Business
Date Posted: April 13, 2017
Working Paper Series
55 downloads

Incl. Electronic Paper Efficient Estimation of Integrated Volatility Functionals via Multiscale Jacknife
Chicago Booth Research Paper No. 17-05
Jia Li, Yunxiao Liu and Dacheng Xiu
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: March 28, 2017
Last Revised: April 05, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper 'Reverse Engineering' the Pitching Research Template: A Simple Tool to Help Understand the Academic Literature
Journal of Accounting and Management Information Systems, 16(1), 203-210
Imam Salehudin
University of Indonesia (UI) - Department of Management
Date Posted: March 25, 2017
Accepted Paper Series
42 downloads

Incl. Electronic Paper Explaining Returns through Valuation
Columbia Business School Research Paper No. 17-38
Erik Johannesson and James A. Ohlson
Columbia University - Columbia Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 23, 2017
Working Paper Series
231 downloads

Incl. Electronic Paper International Accounting Databases on WRDS: Comparative Analysis
Rui Dai
Wharton Research Data Services - University of Pennsylvania
Date Posted: March 23, 2017
Working Paper Series
34 downloads

Incl. Electronic Paper The Learned Hand Unformula for Short-Swing Liability
Washington Law Review, Vol. 91, No. 4, 2016, UNC Legal Studies Research Paper
Andrew Chin
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: March 14, 2017
Accepted Paper Series
24 downloads

Incl. Electronic Paper Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities
Adrian Gepp, Martina K. Linnenluecke, Terry O'Neill and Tom Smith
Bond University - Bond Business School, University of Queensland - Business School, Bond University - Faculty of Business, Technology and Sustainable Development and University of Queensland
Date Posted: March 10, 2017
Last Revised: March 21, 2017
Working Paper Series
258 downloads

Incl. Electronic Paper Barriers to Transferring Accounting and Auditing Research to Standard Setters
Kris J. Hoang, Steven Salterio and Jim Sylph
University of Alabama - Culverhouse College of Commerce & Business Administration, Queen's University - Smith School of Business and Independent
Date Posted: March 07, 2017
Working Paper Series
107 downloads

Incl. Electronic Paper Deception in Management Accounting Experimental Research: “A Tricky Issue” Revisited
Theresa Libby and Steven Salterio
University of Waterloo - School of Accounting and Finance and Queen's University - Smith School of Business
Date Posted: March 06, 2017
Working Paper Series
158 downloads

Incl. Electronic Paper Achievement Drive and Analysts’ Performance
Xianjie He, Huifang Yin, Yachang Zeng, Huai Zhang and Hailong Zhao
Shanghai University of Finance and Economics - School of Accountancy, Shanghai University of Finance and Economics - School of Accountancy, Nanyang Technological University, Nanyang Technological University (NTU) and Shanghai University of Finance and Economics - School of Accountancy
Date Posted: February 23, 2017
Working Paper Series
78 downloads

Incl. Electronic Paper Using the EDGAR Log File Data Set
James P. Ryans
London Business School
Date Posted: February 08, 2017
Last Revised: February 17, 2017
Working Paper Series
266 downloads

Incl. Electronic Paper The Effect of Firm Performance on Modeling Earnings Management Behaviour
Forthcoming, Academy of Taiwan Business Management Review
Lan Sun
The University of Newcastle (Australia)
Date Posted: February 08, 2017
Accepted Paper Series
67 downloads

Incl. Electronic Paper Testing for Control System Interdependence with Structural Equation Modeling: A Research Note with the Levers of Control (LOC) Framework As Example
Tobias Johansson
Örebro University - School of Business
Date Posted: January 31, 2017
Working Paper Series
54 downloads

Incl. Electronic Paper Opening the Black Box of Audit Quality: The Effect of Individual Auditor Quality on Audit Outcomes
Derrald Stice, Han Stice and Roger M. White
Hong Kong University of Science & Technology, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Date Posted: January 28, 2017
Last Revised: February 03, 2017
Working Paper Series
357 downloads

Why Does Aggregate Earnings Growth Reflect Information About Future Inflation?
The Accounting Review, Forthcoming
Lakshmanan Shivakumar and Oktay Urcan
London Business School and University of Illinois at Urbana-Champaign
Date Posted: January 23, 2017
Accepted Paper Series

Incl. Electronic Paper Maximizing the Contribution of JDM-Style Experiments in Accounting
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and Emory University
Date Posted: December 24, 2016
Last Revised: December 26, 2016
Working Paper Series
249 downloads

Incl. Electronic Paper How Smart are Online Workers? A Student Versus MTurk Participant Comparison
Steve Buchheit, Derek W. Dalton, Troy Pollard and Shane Stinson
University of Alabama, Clemson University, University of Alabama - Culverhouse School of Accountancy and University of Alabama
Date Posted: December 16, 2016
Working Paper Series
88 downloads

Incl. Fee Electronic Paper Merging Time‐Series Australian Data Across Databases: Challenges and Solutions
Accounting & Finance, Vol. 56, Issue 4, pp. 1071-1095, 2016
Dean Katselas, Baljit K. Sidhu and Chuan Yu
Independent, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Electronic Paper Rethinking Measurement of Pay Disparity and its Relation to Firm Performance
Columbia Business School Research Paper No. 16-81
Ethan Rouen
Columbia Business School
Date Posted: November 10, 2016
Last Revised: December 16, 2016
Working Paper Series
168 downloads

Industry Classification and the Efficiency of Intra-Industry Information Transfers
American Journal of Business, Vol. 29, No. 1, pp. 95-111, 2014
Dennis Y. Chung, Karel Hrazdil and Kim Trottier
Simon Fraser University, Simon Fraser University and Simon Fraser University
Date Posted: November 09, 2016
Accepted Paper Series

Incl. Electronic Paper Regulating Information
Andrew Bird, Stephen A. Karolyi and Thomas G. Ruchti
Carnegie Mellon University - Tepper School of Business, Carnegie Mellon University - Tepper School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: October 19, 2016
Last Revised: January 20, 2017
Working Paper Series
149 downloads

Incl. Electronic Paper Dealing with Sequencing Effects in the Analysis of Complex Experiments. Mechanisms, Biases, and Recommendations
Peter Kotzian
University of Duesseldorf
Date Posted: October 15, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research
European Accounting Review, Forthcoming
Yu Shan Chang, Yu-Jr Lin, Li-Lin (Sunny) Liu, Min-Jeng Shiue and Clark M. Wheatley
Tamkang University - Department of Accounting, Chang Gung Memorial Hospital - Resource Center for Clinical Research, California State University, Dominguez Hills - College of Business Administration and Public Policy, National Taipei University - Department of Accountancy and Florida International University (FIU) - School of Accounting
Date Posted: October 13, 2016
Accepted Paper Series
60 downloads

Incl. Electronic Paper A Machine Learning Classifier for Corporate Opportunity Waivers
Columbia Law and Economics Working Paper No. 553
Gabriel V. Rauterberg and Eric L. Talley
University of Michigan Law School and Columbia University - School of Law
Date Posted: October 09, 2016
Last Revised: December 05, 2016
Working Paper Series
127 downloads

Incl. Electronic Paper The Listing Cohort Phenomenon and Some Improvements in the Measurement of Real Activity Manipulation
Tuck School of Business Working Paper No. 2848167
Anup Srivastava
Tuck School of Business at Dartmouth
Date Posted: October 06, 2016
Working Paper Series
79 downloads

Incl. Electronic Paper Financial Analysts’ Long-Term Growth Forecasts and Market Efficiency with Respect to Firms’ Innovative Efficiency
Jeff Zeyun Chen, Philip B. Shane and Joseph H Zhang
University of Colorado at Boulder, College of William & Mary and University of Memphis
Date Posted: October 05, 2016
Working Paper Series
83 downloads

Incl. Electronic Paper Tax Corporate Political Activity: A Literature Review
John A. Barrick, Jennifer L. Brown and Raquel Meyer Alexander
Brigham Young University - School of Accountancy, Arizona State University (ASU) - W.P. Carey School of Business and Washington and Lee University
Date Posted: September 23, 2016
Working Paper Series
120 downloads

Incl. Electronic Paper Biases in CAPM Beta Estimation
Linda H. Chen, George J. Jiang, Pan Guanzhong and Xingnong Zhu
University of Idaho, Washington State University, Washington State University and Ibbotson Associates
Date Posted: September 02, 2016
Last Revised: December 29, 2016
Working Paper Series
105 downloads

Incl. Electronic Paper Dissecting Characteristics Nonparametrically
Joachim Freyberger, Andreas Neuhierl and Michael Weber
University of Wisconsin - Madison, University of Notre Dame - Department of Finance and University of Chicago - Finance
Date Posted: August 11, 2016
Last Revised: March 07, 2017
Working Paper Series
118 downloads

Incl. Electronic Paper Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(B)
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper
Dhammika Dharmapala
University of Chicago Law School
Date Posted: August 03, 2016
Last Revised: November 03, 2016
Working Paper Series
223 downloads


 

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