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SSRN eLibrary Search Results
Corporate Governance & Accounting eJournal
1,375,843 Total downloads
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Board Quotas and Director-Firm MatchingDaniel Ferreira, Edith Ginglinger, Marie-Aude Laguna and Yasmine Skalli London School of Economics - Department of Finance, Université Paris-Dauphine, DRM, Université Paris Dauphine - DRM-CEREG and Université Paris Dauphine Date Posted: June 26, 2017 Working Paper Series 6 downloads
Tainted Executives as Outside DirectorsLeah 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 4 downloads
Catering Through Disclosure: Evidence from Shanghai-Hong Kong ConnectAaron S. Yoon Harvard University - Harvard Business School Date Posted: June 22, 2017 Working Paper Series 13 downloads
The Organization of the Internal Audit Function and Its Relationship to Other Governance PlayersMarc Eulerich University of Duisburg-Essen, Mercator School of Management Date Posted: June 21, 2017 Working Paper Series 8 downloads
The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing WorkMarc 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
SEC Comment Letters and Firm DisclosureJournal 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
Earnings Management, Reporting Frequency and Agency CostXu Jiang Duke University Date Posted: June 19, 2017 Working Paper Series 8 downloads
Audit Committee Accounting Expertise, Analyst Following, and Market LiquidityJournal of Accounting, Auditing and Finance, Forthcoming David B. Farber, Shawn X. Huang and Elaine Mauldin Indiana University Kelley School of Business Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business Date Posted: June 19, 2017 Accepted Paper Series 9 downloads
Political Uncertainty and Corporate TransparencyAndrew 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 42 downloads
To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy Date Posted: June 15, 2017 Working Paper Series 46 downloads
The Market Reaction to Earnings Announcements in Public Family FirmsElisabete Simões Vieira Instituto Superior de Contabilidade e Administracao da Universidade de Aveiro (ISCA-UA) Date Posted: June 14, 2017 Working Paper Series 14 downloads
Audit Market Concentration and Audit Fees: An International InvestigationJong-Hag Choi, Jeong-Bon Kim, E. Yujin Lee and Hee-Yeon Sunwoo Seoul National University - College of Business Administration, University of Waterloo, Seoul National University and Seoul National University Date Posted: June 14, 2017 Working Paper Series 26 downloads
Cartel Participation and Voluntary DisclosureAshiq Ali, Ailin Dong, Ningzhong Li and Xiaolu Zhou University of Texas at Dallas - Naveen Jindal School of Management, Hong Kong University of Science & Technology (HKUST) - Department of Finance, University of Texas at Dallas and University of Texas at Dallas Date Posted: June 13, 2017 Working Paper Series 59 downloads
Nigerian Banks and Global Ranking: The IFRS Compliance ImpactNwoye, U.J., Abiahu Mary-Fidelis C., Obiorah, J., & Ekesiobi, C. (2017). Nigerian Banks and Global Ranking: The IFRS Compliance Impact, The Nigerian Accountant, April/June, 1 – 37., Ugochukwu John Nwoye, Mary-Fidelis Chidoziem Abiahu, Justina N. Obiorah and Ekesiobi Chukwunonso Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic Oko and Anambra State University Date Posted: June 12, 2017 Working Paper Series 9 downloads 
Audit Quality for US‐Listed Chinese CompaniesInternational Journal of Auditing, Vol. 21, Issue 2, pp. 150-163, 2017 Chien Minh Dang, Neil L. Fargher and Gladys Lee The Australian National University, Australian National University (ANU) and Australian National University (ANU) Date Posted: June 12, 2017 Accepted Paper Series 1 downloads
Informativeness and Timeliness of 10-K Text Similarity for Predicting Tail-Risk ComovementRobert M. Bushman, Jason V. Chen and Christopher D. Williams University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago and University of Michigan, Stephen M. Ross School of Business Date Posted: June 12, 2017 Last Revised: June 13, 2017 Working Paper Series 41 downloads
Consequences of Low-Quality Audits for Engagement PartnersDaniel 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 43 downloads
The Importance of Auditor Choice and International Loan Syndicate Structure: New Evidence on the Role of Formal and Informal InstitutionsZhiming 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 41 downloads
Auditor Dismissals: Opaque Disclosures and the Light of TimingJeffrey J. Burks and Jennifer Sustersic Stevens University of Notre Dame and Ohio University Date Posted: June 09, 2017 Working Paper Series 26 downloads
To Improve Financial Reporting, We Need to Disclose More Relevant InformationJeffrey A. Mankin, Jeffrey Jay Jewell and Julio A. Rivas Lipscomb University - Department of Accounting, Finance & Economics, Lipscomb University and Lipscomb University - Department of Accounting, Finance & Economics Date Posted: June 08, 2017 Working Paper Series 30 downloads
Audit Firms Face Downward-Sloping Demand Curves and the Audit Market Is Far from Perfectly CompetitiveJoseph 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 61 downloads
Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Impact on Analysts’ ForecastsApplied 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 40 downloads
Financial Regulation for a Better SocietyShyam Sunder Yale University - School of Management Date Posted: June 07, 2017 Working Paper Series 74 downloads
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
The Impact of Auditor Qualifications on Earnings Management of Companies Listed in Borsa İstanbul Industrial IndexGökberk Can İstanbul Aydın University Date Posted: June 06, 2017 Working Paper Series 16 downloads
The Effects of Mandatory Audit Firm Rotation on Big 4 and Mid-Tier Audit Firms’ Market Shares and Client ImportanceChristopher Bleibtreu University of Konstanz Date Posted: June 06, 2017 Working Paper Series 27 downloads Application of Forensic Tools to Detect Fraud: The Case of Toshiba Ganga Bhavani and Anupam Mehta Manipal University - Manipal University, Dubai Campus and Institute of Management Technology Date Posted: June 05, 2017 Working Paper Series Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings Accounting, Organizations and Society, Vol. 58, No. 3, 2017 Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University Date Posted: June 05, 2017 Accepted Paper Series
Voluntary Assurance of Voluntary CSR DisclosureJournal of Economics & Management Strategy, Vol. 26, Issue 1, pp. 205-230, 2017 Mark Bagnoli and Susan G. Watts Purdue University and Purdue University Date Posted: June 03, 2017 Accepted Paper Series
Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from ChinaEuropean Financial Management, Vol. 23, Issue 3, pp. 376-414, 2017 William Bradford, Chao Chen and Song Zhu University of Washington, Fudan University and Beijing Normal University - School of Economics & Business Administration Date Posted: June 03, 2017 Accepted Paper Series
Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR‐Sustainability MonitorBusiness 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
A Stakeholder Analysis of Employee Disclosures in Annual ReportsAccounting & Finance, Vol. 57, Issue 2, pp. 533-563, 2017 Pamela Kent and Tamara Zunker University of Queensland - Business School and Bond University - Bond Business School Date Posted: June 03, 2017 Accepted Paper Series
Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research AgendaAbacus, 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
Extreme Uncertainty and Forward‐Looking Disclosure PropertiesAbacus, 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
Corporate Social Responsibility and Taxation: A Chance to Develop the TheoryWestern New England Law Review, Vol. 39, No. 4, Forthcoming Doron Narotzki University of Akron - The George W. Daverio School of Accountancy Date Posted: June 01, 2017 Accepted Paper Series 75 downloads Board Gender Diversity and Accounting Conservatism Bin Srinidhi, Judy S.L. Tsui and Gaoguang (Stephen) Zhou University of Texas at Arlington - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University Date Posted: June 01, 2017 Working Paper Series Religion and Corporate Accounting Conservatism Shengquan Hao, Wen Li and Guifeng Shi Shanghai Jiao Tong University (SJTU), Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management and Shanghai Jiao Tong University (SJTU) Date Posted: June 01, 2017 Working Paper Series Media Coverage and Firm Financial Reporting Quality Deqiu Chen, Xiumin Martin and Xinmin Zhang University of International Business and Economics (UIBE) - Business School, Washington University in Saint Louis - Olin School of Business and University of International Business and Economics (UIBE) - Business School Date Posted: May 31, 2017 Working Paper Series The Current State and Future Directions of Continuous Auditing Research: An Analysis of the Existing Literature Journal of Information Systems, Forthcoming Marc Eulerich and Artur Kalinichenko University of Duisburg-Essen, Mercator School of Management and University Duisburg-Essen Date Posted: May 30, 2017 Accepted Paper Series
The Usefulness of Accounting Information, Economic Variables, and Corporate Governance Measures to Predict Corporate FailureJournal of Applied Business Research, Vol. 24(4), p. 1-9, December 2008 DOI: 10.19030/jabr.v24i4.1326 Heba Abou-El-Sood Lancaster University - Management School Date Posted: May 30, 2017 Accepted Paper Series 12 downloads Earnings Co-Movements and Earnings Manipulation Review of Accounting Studies, Forthcoming Andrew B. Jackson, Brian Rountree and Shiva Sivaramakrishnan UNSW Australia Business School, School of Accounting, Rice University - Jesse H. Jones Graduate School of Business and Rice University Date Posted: May 28, 2017 Accepted Paper Series
What Drives Green Banking Disclosure? An Institutional and Corporate Governance PerspectiveAsia Pacific Journal of Management, Forthcoming Sudipta Bose, Habib Zaman Khan, Afzalur Rashid and Shajul Islam Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle Australia, University of Canberra, University of Southern Queensland and Stamford University Bangladesh Date Posted: May 26, 2017 Last Revised: June 06, 2017 Accepted Paper Series 20 downloads
Voluntary Corporate Governance Disclosures and Profitability: An Examination of Islamic and Traditional Banks of UAEHaitham Nobanee and Nejla Ellili Abu Dhabi University and Abu Dhabi University Date Posted: May 25, 2017 Working Paper Series 18 downloads
Degree of Corporate Social Responsibility Disclosure and Its Impact on Banking PerformanceNejla Ellili and Haitham Nobanee Abu Dhabi University and Abu Dhabi University Date Posted: May 25, 2017 Working Paper Series 33 downloads
Corporate Risk Disclosure of Islamic and Conventional BanksNejla Ellili and Haitham Nobanee Abu Dhabi University and Abu Dhabi University Date Posted: May 25, 2017 Working Paper Series 18 downloads
An Assessment of the PCAOB's Risk-Based Inspection Program: Are Inspection Findings Generalizable and Do They Improve Audit Quality?Jared Eutsler University of North Texas Date Posted: May 24, 2017 Working Paper Series 45 downloads
Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit FirmsLasse Niemi, W. Robert Knechel, Hannu Ojala and Jill Collis Aalto University, University of Florida - Fisher School of Accounting, University of Tampere and Brunel University London - Brunel Business School Date Posted: May 23, 2017 Working Paper Series 38 downloads
Women Directors, Family Ownership and Earnings Management in MalaysiaShamsul Nahar Abdullah, Ku Nor Izah Ku Ismail, (2016) "Women directors, family ownership and earnings management in Malaysia", Asian Review of Accounting, Vol. 24 Issue: 4, pp.525-550 Shamsul Nahar Abdullah and Ku Nor Izah Ku Ismail International Islamic University of Malaysia (IIUM) and Universiti Utara Malaysia Date Posted: May 23, 2017 Accepted Paper Series 8 downloads
Does Risk Disclosure Reporting Quality Reduce Credit Risk?Haitham Nobanee and Nejla Ellili Abu Dhabi University and Abu Dhabi University Date Posted: May 23, 2017 Working Paper Series 31 downloads
Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus ConventionalNobanee, H., Ellili, N. O. (2016). Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional. Renewable & Sustainable Energy Reviews, 55, March, pp 1336-1341 Haitham Nobanee and Nejla Ellili Abu Dhabi University and Abu Dhabi University Date Posted: May 20, 2017 Working Paper Series 17 downloads |
