SSRN Corporate Governance & Accounting eJournal

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 21,365

2.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000

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

There are 2 versions of this paper

Downloads 15,172

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

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

There are 2 versions of this paper

Downloads 11,616

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

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

There are 3 versions of this paper

Downloads 9,833

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

Ioannis Ioannou and George Serafeim

London Business School and Harvard University - Harvard Business School

Downloads 8,250

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

Chris Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. 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

There are 2 versions of this paper

Downloads 7,611

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 7,121

8.

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 S. Yoon

University of Minnesota - Twin Cities - Carlson School of Management, Harvard University - Harvard Business School and Harvard University - Harvard Business School

Downloads 6,925

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

There are 2 versions of this paper

Downloads 6,780

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 M. Dechow, Weili Ge and Catherine M. Schrand

University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department

Downloads 5,812

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

Douglas J. Skinner and Suraj Srinivasan

The University of Chicago - Booth School of Business and Harvard Business School

There are 2 versions of this paper

Downloads 5,624

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 5,068

13.

Corporate Governance and Accounting Scandals

AFA 2004 San Diego Meetings

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

There are 2 versions of this paper

Downloads 4,954

14.

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 and Harvard University - Harvard Business School

Downloads 4,889

15.

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 4,872

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

Shannon W. Anderson

University of California, Davis - Graduate School of Management

Downloads 4,798

17.

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

There are 2 versions of this paper

Downloads 4,627

18.

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 4,423

19.

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

There are 2 versions of this paper

Downloads 4,269

20.

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 4,255

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

Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther

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 4,172

22.

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 4,118

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

Marjan Petreski

University of American college - Skopje - School of Business Economics and Management

Downloads 4,093

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

Karthik Ramanna

Harvard University - Harvard Business School

Downloads 4,078

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

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 3,927

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

Guillaume Plantin, Haresh Sapra and Hyun Song Shin

University of Toulouse 1 - Toulouse School of Economics (TSE), University of Chicago - Booth School of Business and Bank for International Settlements

Downloads 3,903

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

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 3,714

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

Ans Kolk

University of Amsterdam Business School

Downloads 3,603

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

Scott Dyreng, Bradley P. Lindsey and Jacob R. Thornock

Duke University, Utah State University - Huntsman School of Business and Brigham Young University

Downloads 3,543

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

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 3,453

31.

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, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance

There are 2 versions of this paper

Downloads 3,421

32.

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

Harvard University - Harvard Business School and Boston College

Downloads 3,388

33.

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

Robert G. Eccles and George Serafeim

Harvard Business School and Harvard University - Harvard Business School

Downloads 3,377

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

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

There are 2 versions of this paper

Downloads 3,267

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

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 3,243

36.

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

George Mason University

Downloads 3,089

37.

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 - Michael F. Price College of Business and Korea University

There are 2 versions of this paper

Downloads 3,083

38.

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 and Oklahoma State University - Stillwater

Downloads 3,070

39.

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 J. 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 3,058

40.

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

Downloads 3,042

41.

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

Harvard Business School and New York University (NYU) - Department of Finance

There are 2 versions of this paper

Downloads 3,027

42.

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 3,021

43.

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 3,004

44.

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

Tomasz Piskorski, Amit Seru and James Witkin

Columbia Business School - Finance and Economics, Stanford University and Columbia University - Columbia Business School

There are 2 versions of this paper

Downloads 2,988

45.

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 L. Blouin and David F. Larcker

University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Downloads 2,965

46.

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

Ray Ball

University of Chicago - Accounting

Downloads 2,899

47.

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 2,870

48.

Corporate Governance in Asia: Eight Case Studies

Number of pages: 38 Posted: 09 Jan 2008

Working Paper Series

Robert W. McGee

Fayetteville State University - Department of Accounting

Downloads 2,857

49.

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

Oren Bar-Gill and Lucian A. Bebchuk

Harvard Law School and Harvard Law School

Downloads 2,836

50.

Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice

ACCOUNTING, ORGANIZATIONS, AND INSTITUTIONS: ESSAYS FOR ANTHONY HOPWOOD, Oxford University Press, 2009, Johnson School Research Paper Series No. #16-09

Number of pages: 40 Posted: 23 Mar 2009 Last Revised: 14 Apr 2009

Accepted Paper Series

Robert Libby and Nick Seybert

Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance

Downloads 2,825

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