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Corporate Governance & Accounting eJournal
1,375,843 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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1 2 3 4 ... 88 | Next >
   

Incl. Electronic Paper Board Quotas and Director-Firm Matching
Daniel 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

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
4 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
13 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 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 Earnings Management, Reporting Frequency and Agency Cost
Xu Jiang
Duke University
Date Posted: June 19, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity
Journal 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

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
42 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper The Market Reaction to Earnings Announcements in Public Family Firms
Elisabete Simões Vieira
Instituto Superior de Contabilidade e Administracao da Universidade de Aveiro (ISCA-UA)
Date Posted: June 14, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Audit Market Concentration and Audit Fees: An International Investigation
Jong-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

Incl. Electronic Paper Cartel Participation and Voluntary Disclosure
Ashiq 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

Incl. Electronic Paper Nigerian Banks and Global Ranking: The IFRS Compliance Impact
Nwoye, 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

Incl. Fee Electronic Paper Audit Quality for US‐Listed Chinese Companies
International 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

Incl. Electronic Paper Informativeness and Timeliness of 10-K Text Similarity for Predicting Tail-Risk Comovement
Robert 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

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
43 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
41 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
26 downloads

Incl. Electronic Paper To Improve Financial Reporting, We Need to Disclose More Relevant Information
Jeffrey 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

Incl. Electronic Paper Audit Firms Face Downward-Sloping Demand Curves and the Audit Market Is Far from Perfectly Competitive
Joseph 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

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
40 downloads

Incl. Electronic Paper Financial Regulation for a Better Society
Shyam Sunder
Yale University - School of Management
Date Posted: June 07, 2017
Working Paper Series
74 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 The Effects of Mandatory Audit Firm Rotation on Big 4 and Mid-Tier Audit Firms’ Market Shares and Client Importance
Christopher 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

Incl. Fee Electronic Paper Voluntary Assurance of Voluntary CSR Disclosure
Journal 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

Incl. Fee Electronic Paper Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China
European 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

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 A Stakeholder Analysis of Employee Disclosures in Annual Reports
Accounting & 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

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 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. Electronic Paper Corporate Social Responsibility and Taxation: A Chance to Develop the Theory
Western 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

Incl. Electronic Paper The Usefulness of Accounting Information, Economic Variables, and Corporate Governance Measures to Predict Corporate Failure
Journal 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

Incl. Electronic Paper What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective
Asia 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

Incl. Electronic Paper Voluntary Corporate Governance Disclosures and Profitability: An Examination of Islamic and Traditional Banks of UAE
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 25, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Degree of Corporate Social Responsibility Disclosure and Its Impact on Banking Performance
Nejla Ellili and Haitham Nobanee
Abu Dhabi University and Abu Dhabi University
Date Posted: May 25, 2017
Working Paper Series
33 downloads

Incl. Electronic Paper Corporate Risk Disclosure of Islamic and Conventional Banks
Nejla Ellili and Haitham Nobanee
Abu Dhabi University and Abu Dhabi University
Date Posted: May 25, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms
Lasse 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

Incl. Electronic Paper Women Directors, Family Ownership and Earnings Management in Malaysia
Shamsul 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

Incl. Electronic Paper 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

Incl. Electronic Paper Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional
Nobanee, 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


 

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