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Accounting, Corporate Governance, Law & Institutions eJournal
1,634,796 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Executive Compensation: A Survey of Theory and Evidence
Alex Edmans, Xavier Gabaix and Dirk Jenter
London Business School - Institute of Finance and Accounting, Harvard University - Department of Economics and London School of Economics
Date Posted: June 26, 2017
Working Paper Series
159 downloads

Incl. Electronic Paper On the Association between Accrual Quality and Persistence
Brian Rountree, Shiva Sivaramakrishnan, Yanyan Wang and Lisheng Yu
Rice University - Jesse H. Jones Graduate School of Business, Rice University, Xiamen University and Xiamen University
Date Posted: June 26, 2017
Working Paper Series
4 downloads

Financial Reporting Comparability and Corporate Investment Efficiency
Ahmed K. Alhadi II
Curtin University - School of Accounting
Date Posted: June 26, 2017
Working Paper Series

Incl. Electronic Paper Tainted Executives as Outside Directors
Leah Baer, Yonca Ertimur and Jingjing Zhang
University of Colorado at Boulder, Leeds School of Business, Department of Accounting, Students, University of Colorado at Boulder - Department of Accounting and McGill University - Desautels Faculty of Management
Date Posted: June 24, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Board Independence as Panacea to Tunneling? An Empirical Study of Related Party Transactions in Hong Kong and Singapore
Christopher C. Chen, Wai Yee Wan and Wei Zhang
Singapore Management University School of Law, Singapore Management University - School of Law and Singapore Management University - School of Law
Date Posted: June 23, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Developments in Financial Institutions, Governance, Agency Costs, and Misconduct
Journal of International Financial Markets, Institutions and Money, Forthcoming
Douglas J. Cumming, Sofia Johan and Rejo Peter
York University - Schulich School of Business, York University - Schulich School of Business and York University - Schulich School of Business
Date Posted: June 23, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Catering Through Disclosure: Evidence from Shanghai-Hong Kong Connect
Aaron S. Yoon
Harvard University - Harvard Business School
Date Posted: June 22, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Who Benefits from IFRS Convergence in China?
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Date Posted: June 22, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper The Organization of the Internal Audit Function and Its Relationship to Other Governance Players
Marc Eulerich
University of Duisburg-Essen, Mercator School of Management
Date Posted: June 21, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing Work
Marc Eulerich, Jörg Henseler and Annette G. Köhler
University of Duisburg-Essen, Mercator School of Management, Department of Design, Production & Management; Faculty of Engineering Technology and Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management
Date Posted: June 21, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper The Corporate Governance – Performance Puzzle: New Insights
ESADE Business School Research Paper No. 268
Ariadna Dumitrescu and Mohammed Zakriya
ESADE Business School and ESADE Business School (Ramon Llull University)
Date Posted: June 20, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper SEC Comment Letters and Firm Disclosure
Journal of Accounting and Public Policy, Forthcoming
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University and George Mason University
Date Posted: June 20, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper Corporate Governance Compliance, Governance Structures, and Firm Performance
Amitava Roy and Ananda Mohan Pal
St. Xavier's College, Kolkata and University of Calcutta
Date Posted: June 19, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors
Marc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management, University of Fribourg, Department of Psychology and University of Fribourg
Date Posted: June 19, 2017
Working Paper Series
10 downloads

Toward 'Cyber-Finance’ Cyber Risk Management Frameworks of Practice: Bridging Networks, Systems, and, Controls Frameworks
The Journal of Operational Risk, March 2018, Forthcoming
Yogesh Malhotra
Global Risk Management Network, LLC
Date Posted: June 19, 2017
Accepted Paper Series

Incl. Electronic Paper The Trend of Intellectual Capital Disclosure: Experiential Evidence from Post IFRSS Adoption in Nigeria
Proceeding - Kuala Lumpur International Business, Economics and Law Conference 10. August 27 – 28, 2016. Hotel Bangi-putrajaya, Bangi, Malaysia. ISBN: 978-967-13952-6-4,
Dr. Mutalib, Hafiz Majdi Abdul Rashid and Hairul Azlan Bin Annuar
affiliation not provided to SSRN, International Islamic University of Malaysia (IIUM) and International Islamic University of Malaysia (IIUM)
Date Posted: June 19, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper ‘Baby, It's Cold Outside…’ – A Comparative and Economic Analysis of Freeze-Outs of Minority Shareholders
Tom Vos
KU Leuven, Jan Ronse Institute for Company and Financial Law
Date Posted: June 17, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Is Executive Compensation a Substitute Governance Mechanism to Debt Financing and Leasing?
Applied Economics, Vol. 48, No. 14, 2016, pp.1293-1302
Marizah Minhat and Nazam Dzolkarnaini
Edinburgh Napier University and University of Salford - Salford Business School
Date Posted: June 17, 2017
Accepted Paper Series
199 downloads

Incl. Electronic Paper Political Uncertainty and Corporate Transparency
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: June 16, 2017
Working Paper Series
59 downloads

The Continuous Improvement for Business Sustainability & Corporate Governance to Expand Opportunities of International Finance
Tamer Aly El Nashar
American University in Cairo
Date Posted: June 16, 2017
Working Paper Series

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
47 downloads

Discretionary Disclosure Decisions on Integrated Thinking: Evidence from Integrated Reports of Forbes Global 2000 Companies
Michael Graßmann, Stephan Fuhrmann and Thomas W. Günther
Dresden University of Technology - Faculty of Economics and Business Management, Dresden University of Technology - Faculty of Economics and Business Management and Dresden University of Technology
Date Posted: June 15, 2017
Working Paper Series

Incl. Electronic Paper A New Corporate Ethics and Leadership Paradigm for the Age of Creativity
Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 2, 2017
Miriam Gerstein and Hershey H. Friedman
Brooklyn College and City University of New York (CUNY) - Department of Business Management
Date Posted: June 15, 2017
Accepted Paper Series
25 downloads

Corporate Governance and Segmental Disclosure: Evidence from Canada
Saidi, F. (2017) ‘Corporate governance and segmental disclosure: evidence from Canada’, Int. J. Managerial and Financial Accounting, Vol. 9, No. 2, pp.140–165.,
Fethi Saidi
Qatar University, College of Business and Economics
Date Posted: June 15, 2017
Last Revised: June 17, 2017
Accepted Paper Series

Incl. Electronic Paper Is 'Transgenerational Response' A Hidden Cause of Failed Corporate Turnarounds and Chronic Underperformance?
John Oliver, (2017) "Is “transgenerational response” a hidden cause of failed corporate turnarounds and chronic underperformance?", Strategy & Leadership, Vol. 45 Issue: 3, pp.23-29, doi/10.1108/SL-01-2017-0006,
John J Oliver
Bournemouth University
Date Posted: June 14, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
Benjamin P. Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 14, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper Psychopathic Traits of Corporate Leadership as Predictors of Future Stock Returns
Tomasz Piotr Wisniewski, Liafisu Sina Yekini and Ayman M. A. Omar
University of Leicester, Coventry University and University of Leicester
Date Posted: June 13, 2017
Working Paper Series
348 downloads

Incl. Electronic Paper Reexamining Staggered Boards and Shareholder Value
Harvard Law School John M. Olin Center Discussion Paper No. 908
Alma Cohen and Charles C. Y. Wang
Tel Aviv University - Eitan Berglas School of Economics and Harvard Business School
Date Posted: June 13, 2017
Working Paper Series
41 downloads

Incl. Electronic Paper Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria
Udeh, F.N., Abiahu, M.C., & Tambou, L.E. (2017). Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria. The Nigerian Accountant, (50)2, 54-62
Dr. Francis Nnoli Udeh, Mary-Fidelis Chidoziem Abiahu and Liberty Ejomafuvwe Tambou
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University Awka, Students
Date Posted: June 12, 2017
Accepted Paper Series
15 downloads

Incl. Fee Electronic Paper Do Family Firms Purchase More Nonaudit Services than Non‐Family Firms?
International Journal of Auditing, Vol. 21, Issue 2, pp. 212-221, 2017
Fei Kang
California State Polytechnic University, Pomona
Date Posted: June 12, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)
EPH - International Journal of Business & Management Science, Vol. 2(3), p. 31-57, March 2017
Nestor Ndubuisi Amahalu, Mary-Fidelis Chidoziem Abiahu, Chike Leonard Nweze and Obi Juliet Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria - Enugu Campus
Date Posted: June 12, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Agency Problems of Institutional Investors
Lucian A. Bebchuk, Alma Cohen and Scott Hirst
Harvard Law School, Tel Aviv University - Eitan Berglas School of Economics and Harvard Law School
Date Posted: June 09, 2017
Working Paper Series
245 downloads

Incl. Electronic Paper Consequences of Low-Quality Audits for Engagement Partners
Daniel Aobdia and Reining Petacchi
Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law
Date Posted: June 09, 2017
Working Paper Series
44 downloads

Incl. Electronic Paper The Importance of Auditor Choice and International Loan Syndicate Structure: New Evidence on the Role of Formal and Informal Institutions
Zhiming Ma, Derrald Stice and Rencheng Wang
Peking University, Hong Kong University of Science & Technology and University of Melbourne
Date Posted: June 09, 2017
Working Paper Series
42 downloads

Incl. Electronic Paper Auditor Dismissals: Opaque Disclosures and the Light of Timing
Jeffrey J. Burks and Jennifer Sustersic Stevens
University of Notre Dame and Ohio University
Date Posted: June 09, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Impact on Analysts’ Forecasts
Applied Economics, Forthcoming
Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Date Posted: June 07, 2017
Accepted Paper Series
41 downloads

Incl. Electronic Paper The Trial of Joseph Dotterweich: The Origins of the 'Responsible Corporate Officer' Doctrine
Criminal Law and Philosophy, V. 11, 2017 Forthcoming, George Mason Legal Studies Research Paper No. LS 17-09
Craig S. Lerner
George Mason University - Antonin Scalia Law School, Faculty
Date Posted: June 07, 2017
Accepted Paper Series
40 downloads

Incl. Electronic Paper Integrated Reporting and EU Law. Competing, Converging or Complementary Regulatory Frameworks?
University of Oslo Faculty of Law Research Paper No. 2017-23
David Monciardini, John Dumay and Lucia Biondi
University of Milan, Macquarie University and University of Rome III, Department of Law, Students
Date Posted: June 07, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper The Impact of Auditor Qualifications on Earnings Management of Companies Listed in Borsa İstanbul Industrial Index
Gökberk Can
İstanbul Aydın University
Date Posted: June 06, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Shock Transmission through Shared Directors: Evidence from Bank Enforcement Actions
Leonid Pugachev and Andrea Schertler
University of Oklahoma - Michael F. Price College of Business, Students and Leuphana University of Lueneburg
Date Posted: June 06, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper Corporate Governance, Financial Stability and Evolving Insurtech: The Case of Insurance Australia Group (2011-2016)
Michael C. I. Nwogugu
Independent
Date Posted: June 05, 2017
Last Revised: June 16, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Does Stock Price Crash Risk Subside When the IRS Imposes Stricter Corporate Tax Enforcement?
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Georgia State University - J. Mack Robinson College of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Date Posted: June 05, 2017
Last Revised: June 09, 2017
Working Paper Series
34 downloads

Chapter 5: Corporate Executives, Directors, and Boards
Financial Behavior: Players, Services, Products, and Markets. H. Kent Baker, Greg Filbeck, and Victor Ricciardi, editors, 79-96, New York, NY: Oxford University Press, 2017.
John R. Nofsinger and Pattanaporn Chatjuthamard
University of Alaska Anchorage and Sasin GIBA
Date Posted: June 05, 2017
Last Revised: June 06, 2017
Accepted Paper Series

Incl. Electronic Paper Asset-Specificity and Accounting Conservatism
Qingyuan Li and Li Xu
Wuhan University - School of Economics and Management and Washington State University, Vancouver
Date Posted: June 04, 2017
Working Paper Series
35 downloads

Incl. Electronic Paper Country Level Corruption and Accounting Choice: Research & Development Capitalisation Under IFRS
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Florence - Department of Business Economics, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Date Posted: June 03, 2017
Working Paper Series
53 downloads

Incl. Fee Electronic Paper Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR‐Sustainability Monitor
Business and Society Review, Vol. 122, Issue 2, pp. 139-163, 2017
S. Prakash Sethi, Janet Rovenpor and Mert Demir
CUNY Baruch College, Manhattan College and CUNY Baruch College
Date Posted: June 03, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda
Abacus, Vol. 53, Issue 2, pp. 159-179, 2017
Martina K. Linnenluecke, Jacqueline L. Birt, Xiaoyan Chen, Xin Liu and Tom Smith
University of Queensland - Business School, University of Queensland - Business School, University of Queensland, University of Queensland and University of Queensland
Date Posted: June 03, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Corporate Fraud Culture: Re‐Examining the Corporate Governance and Performance Relation
Accounting & Finance, Vol. 57, Issue 2, pp. 597-620, 2017
David Tan, Larelle Chapple and Kathleen D. Walsh
University of New South Wales (UNSW), Queensland University of Technology - QUT Business School and Australian National University (ANU) - School of Finance and Applied Statistics
Date Posted: June 03, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Extreme Uncertainty and Forward‐Looking Disclosure Properties
Abacus, Vol. 53, Issue 2, pp. 240-272, 2017
Julia Krause, Thorsten Sellhorn and Kamran Ahmed
BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting
Date Posted: June 03, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Firm Life Cycle, Corporate Risk‐Taking and Investor Sentiment
Accounting & Finance, Vol. 57, Issue 2, pp. 465-497, 2017
Mostafa Monzur Hasan and Ahsan Habib
Curtin University and Massey University - School of Accountancy
Date Posted: June 03, 2017
Accepted Paper Series
1 downloads


 

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