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Demographics, Gender, & Diversity Accounting eJournal

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Viewing: 1 - 50 of 359 papers

1.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming
Number of pages: 65 Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 29,661
2.

Women in the Boardroom and Their Impact on Governance and Performance

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 57/2004
Number of pages: 51 Posted: 26 Mar 2008 Last Revised: 31 Oct 2018
Working Paper Series
University of Oxford and London School of Economics - Department of Finance
Downloads 5,805
3.

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 3,275
4.

CEO Gender, Corporate Risk-Taking, and the Efficiency of Capital Allocation

Number of pages: 51 Posted: 14 Mar 2012 Last Revised: 16 Feb 2016
Working Paper Series
Purdue University - Krannert School of Management, University of Manchester - Alliance Manchester Business School and University of Manchester - Manchester Business School
Downloads 2,664
5.

Gender Diversity in Corporate Governance and Top Management

Journal of Business Ethics, Vol. 81, 2008
Number of pages: 13 Posted: 14 Jul 2008 Last Revised: 16 Dec 2009
Accepted Paper Series
HEC Montréal, HEC Montréal - Stephen A. Jarislowsky Chair in Governance and HEC Montréal
Downloads 2,019
6.

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting

MIT Sloan School of Management Research Paper
Number of pages: 59 Posted: 13 Mar 2006
Working Paper Series
Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,902
7.

Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions

Journal of Accounting and Economics Vol. 42 (October 2006), pp. 107-48.
Number of pages: 64 Posted: 19 Jan 2005 Last Revised: 06 Sep 2017
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and Stanford Graduate School of Business
Downloads 1,811
8.

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 1,583
9.

What Prevents Women from Reaching the Top?

IFN Working Paper No. 1111, Harvard Business School Research Paper Series No. 16-092
Number of pages: 57 Posted: 11 Feb 2016 Last Revised: 01 Mar 2019
Working Paper Series
Aalto University School of Business, BI Norwegian Business School and Research Institute of Industrial Economics (IFN)
Downloads 1,581
10.

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Forthcoming, Robert H. Smith School Research Paper No. RHS 2581157
Number of pages: 70 Posted: 21 Mar 2015 Last Revised: 21 Apr 2017
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University

Multiple version iconThere are 2 versions of this paper

Downloads 1,444
11.

The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong

Number of pages: 19 Posted: 13 Dec 2005
Working Paper Series
Fayetteville State University - Department of Accounting and Hong Kong Baptist University
Downloads 1,416
12.

Hofstede Never Studied Culture

Accounting, Organizations and Society, Vol. 28, No. 1, pp. 1-14, 2003
Number of pages: 14 Posted: 08 Aug 2008
Accepted Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 1,374
13.

Commercial Banks versus Stakeholder Banks: Same Business, Same Risks, Same Rules?

Number of pages: 57 Posted: 12 Oct 2008 Last Revised: 05 Feb 2014
Working Paper Series
Universidad Carlos III de Madrid - Department of Business Administration
Downloads 1,341
14.

The Impact of Religion on Financial Reporting Irregularities

Number of pages: 48 Posted: 20 Aug 2011 Last Revised: 14 May 2013
Working Paper Series
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,167
15.

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 24 Nov 2009 Last Revised: 09 May 2014
Accepted Paper Series
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management

Multiple version iconThere are 4 versions of this paper

Downloads 1,135
16.

The Economic Consequences of a 'Glass-Ceiling': Women on Corporate Boards and Firm Value

AFA 2016 San Francisco Meetings Paper
Number of pages: 56 Posted: 25 Oct 2013 Last Revised: 05 Dec 2018
Working Paper Series
The University of Hong Kong - Faculty of Business and Economics and Erasmus University Rotterdam (EUR) - Department of Business Economics
Downloads 1,135
17.

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 1,124
18.

Board Diversity, Firm Risk, and Corporate Policies

Number of pages: 97 Posted: 18 Feb 2016 Last Revised: 15 Jul 2017
Working Paper Series
University of Miami - Department of Finance, George Washington University - Department of Finance and Cornell University - Dyson School of Applied Economics and Management
Downloads 1,120
19.

Gender and Board Activeness: The Role of a Critical Mass

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 55 Posted: 23 Jun 2011 Last Revised: 28 Jul 2015
Accepted Paper Series
Michigan State University - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,018
20.

Board Diversity and the Demand for Higher Audit Effort

Number of pages: 43 Posted: 15 Mar 2009
Working Paper Series
Monash University Sunway Campus, University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,005
21.

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
Number of pages: 58 Posted: 08 Dec 2008 Last Revised: 21 Oct 2010
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, Michigan State University - Department of Accounting & Information Systems and Michigan State University

Multiple version iconThere are 2 versions of this paper

Downloads 985
22.

Accounting Education in Russia and the USA: A Comparative Study

Andreas School of Business Working Paper
Number of pages: 30 Posted: 06 May 2004
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads 980
23.

The Female Audit Fee Premium

Auditing: A Journal of Practice & Theory, Vol. 34, No. 4, 2015
Number of pages: 40 Posted: 03 Jun 2010 Last Revised: 17 Jan 2018
Accepted Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 920
24.

Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences

Accounting Horizons, Forthcoming
Number of pages: 52 Posted: 15 Oct 2014 Last Revised: 18 Aug 2017
Accepted Paper Series
Brigham Young University - School of Accountancy
Downloads 909
25.

Female Directors on Corporate Boards Provide Legitimacy to a Company: A Resource Dependency Perspective

Management Online Review, pp. 1-13, June 2009
Number of pages: 23 Posted: 30 May 2009 Last Revised: 11 Jan 2010
Accepted Paper Series
Tilburg University / TIAS
Downloads 844
26.

Online vs. Face to Face: Is There a Difference in How Accounting and Finance Students Learn in an Online vs. Face-to-Face Setting?

Number of pages: 42 Posted: 27 Apr 2006
Working Paper Series
Kentucky State University - School of Business and Goucher College - Department of Business Management
Downloads 812
27.

Does Female Representation on Audit Committees Affect Audit Fees?

Quarterly Journal of Finance and Accounting, Vol. 49, No. 3-4, pp. 113-139, 2010
Number of pages: 45 Posted: 10 Dec 2008 Last Revised: 28 Apr 2012
Accepted Paper Series
Hanken School of Economics - Department of Accounting, University of Vaasa - Department of Accounting and Finance and University of Vaasa
Downloads 789
28.

Board Ancestral Diversity and Firm Performance Volatility

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 462/2016, Swedish House of Finance Research Paper No. 16-01, Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 68 Posted: 08 Dec 2015 Last Revised: 17 Jul 2018
Accepted Paper Series
Stockholm School of Economics and Securities and Exchange Commission (SEC)

Multiple version iconThere are 2 versions of this paper

Downloads 782
29.

Does Auditor Gender Affect Issuing a Going-Concern Opinion?

Number of pages: 44 Posted: 27 Jun 2012
Working Paper Series
University of New South Wales (UNSW) and QUT School of Business
Downloads 777
30.

Private Standards in Public Law: Copyright, Lawmaking and the Case of Accounting

Michigan Law Review, Vol. 104, pp. 2-54, November 2005, Boston College Law School Research Paper No. 60
Number of pages: 55 Posted: 07 Mar 2005
Accepted Paper Series
George Washington University
Downloads 771
31.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices

Number of pages: 59 Posted: 24 Aug 2010 Last Revised: 29 May 2015
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 766
32.

The Causes and Consequences of Attending Historically Black Colleges and Universities

MIT Department of Economics Working Paper No. 07-12
Number of pages: 56 Posted: 12 Apr 2007
Working Paper Series
Harvard University - Department of Economics and University of Chicago - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 727
33.

An Examination of Work-Life Balance Perspectives of Accountants

International Journal of Critical Accounting, Forthcoming
Number of pages: 31 Posted: 25 Aug 2008 Last Revised: 08 Sep 2010
Accepted Paper Series
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 713
34.

Ethics, Diversity Management and Financial Reporting Quality

Journal of Business Ethics, Forthcoming
Number of pages: 20 Posted: 11 Sep 2009 Last Revised: 13 Apr 2010
Accepted Paper Series
HEC Montréal - Stephen A. Jarislowsky Chair in Governance, University of Sfax - Faculty of Economics and Management (FSEGS) and HEC Montréal
Downloads 699
35.

Mandating Gender Diversity in the Corporate Boardroom: The Inevitable Failure of California’s SB 826.

Rock Center for Corporate Governance at Stanford University Working Paper No. 232, Stanford Public Law Working Paper
Number of pages: 26 Posted: 13 Sep 2018 Last Revised: 18 Jan 2019
Working Paper Series
Stanford University Law School
Downloads 688
36.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Working Paper Series
Texas A&M University - Department of Accounting, Florida State University, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 679
37.

Audit Partner Assignments and Audit Quality in the United States

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 21 Aug 2016 Last Revised: 14 Jul 2018
Accepted Paper Series
Fordham University - Accounting Area, John Carroll University - Boler School of Business and Northern Illinois University - Department of Accountancy
Downloads 651
38.

Impact of Gender Diversity on Voluntary Disclosure in Annual Reports

Accounting & Taxation, Vol. 1, No. 1, pp. 101-113, 2009
Number of pages: 13 Posted: 26 Feb 2010
Accepted Paper Series
affiliation not provided to SSRN
Downloads 630
39.

Women on Boards of Malaysian Firms: Impact on Market and Accounting Performance

Number of pages: 29 Posted: 11 Sep 2012
Working Paper Series
Kulliyyah of Economics and Management Sciences, Universiti Utara Malaysia - School of Accountancy and City University of New York - Department of Marketing and International Business
Downloads 625
40.

Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 02 Oct 2014 Last Revised: 14 Mar 2017
Accepted Paper Series
Boston College - Department of Accounting, London Business School and IESE Business School, University of Navarra
Downloads 624
41.

Do Gender, Educational Level, Religiosity, and Work Experience Affect the Ethical Decision-Making of U.S. Accountants?

Critical Perspectives on Accounting, 18(3): 299-314, 2007
Number of pages: 29 Posted: 11 Sep 2008 Last Revised: 06 May 2014
Accepted Paper Series
Missouri State University, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 614
42.

Board Gender Diversity and Going Concern Audit Opinions

2012 Financial Markets & Corporate Governance Conference
Number of pages: 31 Posted: 04 Jan 2012 Last Revised: 02 Oct 2012
Working Paper Series
QUT School of Business, University of Queensland - Business School and Hitotsubashi University
Downloads 612
43.

Auditor’s Gender and Audit Fees

Number of pages: 33 Posted: 30 Oct 2010
Working Paper Series
Hanken School of Economics - Department of Accounting and Hanken School of Economics
Downloads 540
44.

A Study of the Effect of Age, Gender, & GPA on the Ethical Behavior of Accounting Students

Number of pages: 31 Posted: 01 Sep 2010
Working Paper Series
Valdosta State University - Department of Accounting and Finance, Valdosta State University - Department of Accounting and Finance and Valdosta State University - Department of Accounting and Finance
Downloads 523
45.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Working Paper Series
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 501
46.

Male and Female Auditors’ Overconfidence

Managerial Auditing Journal, Vol. 27, No. 1, 2011
Number of pages: 14 Posted: 18 Feb 2010 Last Revised: 21 Apr 2013
Accepted Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 497
47.

Multi-Auditor Judgment and Decision-Making: Some Evidence on the Impact of Gender

Number of pages: 24 Posted: 26 Aug 2009 Last Revised: 13 Dec 2012
Working Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 493
48.

Do Women Managers Keep Firms out of Trouble? Evidence from Corporate Litigation and Policies

Journal of Accounting & Economics (JAE), Forthcoming, 2019
Number of pages: 64 Posted: 07 Jul 2015 Last Revised: 25 Sep 2018
Accepted Paper Series
University of Texas Rio Grande Valley, University of Alabama - Culverhouse College of Commerce & Business Administration and College of Charleston
Downloads 449
49.

Do LGBT-supportive Corporate Policies Enhance Firm Performance?

Human Resource Management, Forthcoming
Number of pages: 44 Posted: 21 Apr 2013 Last Revised: 07 Aug 2016
Accepted Paper Series
California State University, Fullerton, University of St. Thomas, Texas Tech University - Area of Accounting, University of South Florida and University of Colorado Denver
Downloads 444
50.

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Journal of American Taxation Association, Forthcoming, Fordham University Schools of Business Research Paper No. 2428541
Number of pages: 47 Posted: 25 Apr 2014 Last Revised: 05 Jun 2014
Accepted Paper Series
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 443