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Corporate Governance & Accounting eJournal

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1.

A Review of the Earnings Management Literature and its Implications for Standard Setting

Number of pages: 36 Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 21,611
2.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 15,289
3.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009
Working Paper Series
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,713
4.

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 9,919
5.

The Consequences of Mandatory Corporate Sustainability Reporting

Harvard Business School Research Working Paper No. 11-100
Number of pages: 49 Posted: 03 Apr 2011 Last Revised: 01 May 2017
Working Paper Series
London Business School and Harvard University - Harvard Business School
Downloads 8,638
6.

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 7,653
7.

Corporate Sustainability: First Evidence on Materiality

The Accounting Review, Vol. 91, No. 6, pp. 1697-1724.
Number of pages: 55 Posted: 11 Mar 2015 Last Revised: 01 Feb 2017
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Harvard University - Harvard Business School and Harvard University - Harvard Business School
Downloads 7,434
8.

Transparency, Financial Accounting Information, and Corporate Governance

Economic Policy Review, Vol. 9, No. 1, April 2003
Number of pages: 23 Posted: 07 Sep 2005
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
Downloads 7,327
9.

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,833
10.

Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

Number of pages: 164 Posted: 10 Oct 2009 Last Revised: 25 Nov 2011
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads 5,897
11.

Audit Quality and Auditor Reputation: Evidence from Japan

Forthcoming, The Accounting Review, Volume 87, No. 5, September 2012, Chicago Booth Research Paper No. 10-15, Harvard Business School Accounting & Management Unit Working Paper No. 10-088
Number of pages: 49 Posted: 22 Feb 2010 Last Revised: 28 Jul 2012
Working Paper Series
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 5,690
12.

Environmental Management Accounting: Techniques and Benefits

Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35
Number of pages: 20 Posted: 22 Nov 2009
Accepted Paper Series
Swinburne University of Technology
Downloads 5,157
13.

Corporate Social Responsibility and Access to Finance

Strategic Management Journal, 35 (1): 1-23.
Number of pages: 43 Posted: 25 May 2011 Last Revised: 28 Nov 2014
Accepted Paper Series
Harvard University - Harvard Business School, London Business School and Harvard University - Harvard Business School
Downloads 5,007
14.

Corporate Governance and Accounting Scandals

AFA 2004 San Diego Meetings
Number of pages: 47 Posted: 17 Jan 2003
Working Paper Series
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse College of Commerce & Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 4,988
15.

Corporate Governance, Accounting Outcomes, and Organizational Performance

Accounting Review, October 2007
Number of pages: 71 Posted: 30 Mar 2007
Accepted Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 4,894
16.

Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management

Number of pages: 51 Posted: 12 Dec 2005
Working Paper Series
University of California, Davis - Graduate School of Management
Downloads 4,835
17.

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

Number of pages: 55 Posted: 05 Mar 2006
Working Paper Series
University of Tennessee, Clemson University, New York University (NYU) - Department of Accounting and University of Tennessee

Multiple version iconThere are 2 versions of this paper

Downloads 4,700
18.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 4,534
19.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79
Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,289
20.

Bank Failure, Mark-to-Market and the Financial Crisis

Number of pages: 47 Posted: 27 Oct 2009 Last Revised: 28 Nov 2011
Working Paper Series
University of Oxford - Said Business School and University of Cambridge - Judge Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,275
21.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Working Paper Series
Stanford University - Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,190
22.

The Enron Scandal (Slides)

Number of pages: 101 Posted: 04 Jun 2007 Last Revised: 14 May 2009
Working Paper Series
Hodak Value Advisors
Downloads 4,142
23.

The Impact of International Accounting Standards on Firms

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 13 Posted: 16 May 2006
Working Paper Series
University of American college - Skopje - School of Business Economics and Management
Downloads 4,129
24.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013
Accepted Paper Series
Harvard University - Harvard Business School
Downloads 4,113
25.

Is Earnings Quality Associated with Corporate Social Responsibility?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 31 Jul 2011 Last Revised: 04 Jan 2012
Accepted Paper Series
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads 4,004
26.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Working Paper Series
University of Toulouse 1 - Toulouse School of Economics (TSE), University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 3,948
27.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 3,761
28.

Sustainability, Accountability and Corporate Governance: Exploring Multinationals' Reporting Practices

Business Strategy and the Environment, Vol. 17, No. 1, pp. 1-15, 2008
Number of pages: 18 Posted: 02 May 2006 Last Revised: 18 Nov 2014
Accepted Paper Series
University of Amsterdam Business School
Downloads 3,619
29.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 3,583
30.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,484
31.

Corporate and Integrated Reporting: A Functional Perspective

Chapter in Stewardship of the Future, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.,
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 20 Sep 2014
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 3,458
32.

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Number of pages: 51 Posted: 05 Jan 2001
Working Paper Series
Lancaster University - Department of Accounting and Finance, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,438
33.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102
Number of pages: 48 Posted: 25 Aug 2009
Working Paper Series
Harvard University - Harvard Business School and Boston College
Downloads 3,430
34.

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12
Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,312
35.

Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence

Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009
Number of pages: 42 Posted: 14 Jul 2008 Last Revised: 15 Oct 2010
Accepted Paper Series
Concordia University, Quebec - John Molson School of Business, HEC Montréal - Stephen A. Jarislowsky Chair in Governance, Univ. Grenoble Alpes and Smith School of Business at Queen's University
Downloads 3,271
36.

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 3,157
37.

The Role of External Auditors in Corporate Governance: Agency Problems and the Management of Risk

Amazon Books April 2014
Number of pages: 18 Posted: 02 Jul 2009 Last Revised: 29 Apr 2014
Accepted Paper Series
George Mason University
Downloads 3,148
38.

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Working Paper Series
Virginia Tech, University of Oklahoma - Michael F. Price College of Business and Korea University

Multiple version iconThere are 2 versions of this paper

Downloads 3,112
39.

Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?

Journal of Accounting Literature, Vol. 27, 2007, pp. 116-196
Number of pages: 89 Posted: 05 Feb 2008 Last Revised: 28 Apr 2013
Accepted Paper Series
Bangor University and University College Dublin
Downloads 3,083
40.

Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite

Number of pages: 40 Posted: 22 Oct 2012 Last Revised: 29 Jul 2013
Working Paper Series
Durham University Business School, Financial InterGroup, Durham Business School - Centre for Banking, Institutions & Development, University of York - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Downloads 3,082
41.

Understanding and Preventing Money Laundering

Internal Auditing, 19(5): 22-25, September-October 2004
Number of pages: 12 Posted: 21 Feb 2008 Last Revised: 06 May 2014
Accepted Paper Series
University of Dallas and Texas A&M University-Corpus Christi
Downloads 3,082
42.

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 3,055
43.

CEO Incentives and Earnings Management

Journal of Financial Economics, Forthcoming, HBS Finance Working Paper No. 640585
Number of pages: 29 Posted: 02 Feb 2005
Accepted Paper Series
Harvard Business School and New York University (NYU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,040
44.

The Incentives for Tax Planning

Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032,
Number of pages: 53 Posted: 10 Jun 2009 Last Revised: 06 Nov 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,020
45.

Asset Quality Misrepresentation by Financial Intermediaries: Evidence from RMBS Market

Journal of Finance, Forthcoming, Columbia Business School Research Paper No. 13-7 , Fama-Miller Working Paper, Kreisman Working Papers Series in Housing Law and Policy No. 9
Number of pages: 74 Posted: 13 Feb 2013 Last Revised: 08 Jan 2015
Working Paper Series
Columbia Business School - Finance and Economics, Stanford University and Columbia University - Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,009
46.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,959
47.

Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs

Accounting Horizons, Forthcoming
Number of pages: 12 Posted: 03 Feb 2013 Last Revised: 15 May 2013
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 2,936
48.

Analysis of Environmental and Economic Damages from British Petroleum’s Deepwater Horizon Oil Spill

Albany Law Review, Vol. 74, No. 1, 2011: 563-585
Number of pages: 25 Posted: 05 Aug 2010 Last Revised: 27 Apr 2014
Accepted Paper Series
Louisiana Tech University (Retired), Texas A&M University-Corpus Christi and Missouri State University
Downloads 2,934
49.

Corporate Governance in Asia: Eight Case Studies

Number of pages: 38 Posted: 09 Jan 2008
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 2,875
50.

Misreporting Corporate Performance

Harvard Law and Economics Discussion Paper No. 400
Number of pages: 45 Posted: 07 Dec 2002 Last Revised: 08 May 2009
Working Paper Series
Harvard Law School and Harvard Law School
Downloads 2,849