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Corporate Governance & Accounting eJournal

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Viewing: 1 - 50 of 5,710 papers

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
Paul M. Healy and James Michael Wahlen
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 24,831
2.

Financial Accounting Information and Corporate Governance

Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
Robert M. Bushman and Abbie J. Smith
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 16,567
3.

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
Mozaffar Khan, George Serafeim and Aaron Yoon
Causeway Capital Management, LLC, Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 15,838
4.

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
Ioannis Ioannou and George Serafeim
London Business School - Department of Strategic & International Management and Harvard Business School
Downloads 15,826
5.

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
Luzi Hail, Christian Leuz and Peter D. Wysocki
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 13,415
6.

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
Christian Laux and Christian Leuz
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 10,569
7.

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
Robert M. Bushman and Abbie J. Smith
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
Downloads 10,394
8.

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
Chris Armstrong, Mary E. Barth, Alan D. Jagolinzer and Eddie Riedl
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 8,106
9.

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Working Paper Series
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
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 8,085
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
Patricia Dechow, Weili Ge and Catherine M. Schrand
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads 6,975
11.

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
Beiting Cheng, Ioannis Ioannou and George Serafeim
Harvard University - Harvard Business School, London Business School - Department of Strategic & International Management and Harvard Business School
Downloads 6,660
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
Dina Wahyuni
Swinburne University of Technology
Downloads 6,519
13.

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
Douglas J. Skinner and Suraj Srinivasan
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,379
14.

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

Number of pages: 31 Posted: 15 Dec 2011
Working Paper Series
S.P. Kothari and Rebecca Lester
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 5,834
15.

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
Shannon W. Anderson
University of California, Davis - Graduate School of Management
Downloads 5,614
16.

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

Number of pages: 55 Posted: 05 Mar 2006
Working Paper Series
Joseph V. Carcello, Carl W. Hollingsworth, April Klein and Terry L. Neal
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 5,532
17.

Corporate Governance and Accounting Scandals

Number of pages: 47 Posted: 17 Jan 2003
Working Paper Series
Anup Agrawal and Sahiba Chadha
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 5,405
18.

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
Lawrence C. Smith, Murphy Smith and Paul Ashcroft
Louisiana Tech University (Retired), Texas A&M University-Corpus Christi-Department of Accounting and Missouri State University
Downloads 5,274
19.

Corporate Governance, Accounting Outcomes, and Organizational Performance

Accounting Review, October 2007
Number of pages: 71 Posted: 30 Mar 2007
Accepted Paper Series
David F. Larcker, Scott A. Richardson and A. Irem Tuna
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 5,181
20.

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
Christopher J. Skousen, Kevin R. Smith and Charlotte J. Wright
Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Oklahoma State University - Stillwater
Downloads 5,119
21.

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
Mary E. Barth and Wayne R. Landsman
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,827
22.

Corporate and Integrated Reporting: A Functional Perspective

Chapter 9 in Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 24 May 2018
Working Paper Series
Robert G. Eccles and George Serafeim
University of Oxford - Said Business School and Harvard Business School
Downloads 4,774
23.

The Role of Audit Committee in Corporate Governance: Descriptive Study

Number of pages: 25 Posted: 27 Aug 2014 Last Revised: 22 Oct 2014
Working Paper Series
Dr. Ahmed Al-Baidhani د. احمد البيضاني
University Putra Malaysia - Putra Business School
Downloads 4,743
24.

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
Yongtae Kim, Myung Seok Park and Benson Wier
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads 4,741
25.

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
Doris M. Merkl-Davies and Niamh M. Brennan
Bangor University and University College Dublin
Downloads 4,701
26.

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
Marjan Petreski
University of American college - Skopje - School of Business Economics and Management
Downloads 4,648
27.

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
Karthik Ramanna
University of Oxford - Blavatnik School of Government
Downloads 4,633
28.

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
Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther
Stanford University - Graduate School of Business, Texas A&M University College Station, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,630
29.

The Enron Scandal (Slides)

Number of pages: 101 Posted: 04 Jun 2007 Last Revised: 14 May 2009
Working Paper Series
Marc Hodak
Hodak Value Advisors
Downloads 4,458
30.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Working Paper Series
Guillaume Plantin, Haresh Sapra and Hyun Song Shin
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 4,416
31.

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
Amir Amel-Zadeh and Geoff Meeks
University of Oxford - Said Business School and University of Cambridge - Judge Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,406
32.

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
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
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 4,189
33.

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
Scott Dyreng, Bradley P. Lindsey and Jacob R. Thornock
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads 4,150
34.

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
Karthik Ramanna and Ewa Sletten
University of Oxford - Blavatnik School of Government and The Ohio State University
Downloads 4,098
35.

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
Marianne Ojo D Delaney PhD
American Accounting Association
Downloads 3,995
36.

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
Ans Kolk
University of Amsterdam Business School
Downloads 3,926
37.

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
Christopher P. Agoglia, Timothy Doupnik and George T. Tsakumis
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 3,841
38.

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
Elizabeth V. Mulig and Murphy Smith
University of Dallas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 3,753
39.

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
John R. Graham, Michelle Hanlon, Terry J. Shevlin and Nemit Shroff
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 3,721
40.

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
Luo He, Réal Labelle, Charles Piot and Daniel B. Thornton
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 3,665
41.

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

Number of pages: 51 Posted: 05 Jan 2001
Working Paper Series
Ken V. Peasnell, Peter F. Pope and Steven Young
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,643
42.

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
Hans Bonde Christensen, Luzi Hail and Christian Leuz
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 3,626
43.

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
Chris Armstrong, Jennifer Blouin and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,570
44.

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

Accounting Review, Forthcoming
Number of pages: 52 Posted: 17 Jun 2013 Last Revised: 27 Aug 2015
Accepted Paper Series
Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,503
45.

Why are expanded audit reports not informative to investors? Evidence from the UK

Number of pages: 60 Posted: 19 Jun 2015 Last Revised: 14 Jan 2021
Working Paper Series
Clive S. Lennox, Jaime J. Schmidt and Anne Thompson
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 3,503
46.

Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry

Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand.
Number of pages: 35 Posted: 16 Mar 2009
Accepted Paper Series
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 3,470
47.

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
Christian Leuz
University of Chicago - Booth School of Business
Downloads 3,433
48.

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
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University

Multiple version iconThere are 2 versions of this paper

Downloads 3,420
49.

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
Daniel Bergstresser and Thomas Philippon
Brandeis International Business School and New York University (NYU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,413
50.

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
Kiran Fernandes, Allan D. Grody, Peter J. Hughes, Oliver Phillips and Steve Toms
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 3,344