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Corporate Governance & Accounting eJournal

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Viewing: 1 - 50 of 6,138 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 26,825
2.

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 19,591
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, Mozaffar Khan, George Serafeim and Aaron Yoon
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 19,393
4.

Financial Accounting Information and Corporate Governance

Journal of Accounting & Economics (JAE), Vol. 32, No. 1-3, 2001
Number of pages: 115 Posted: 28 Apr 2002 Last Revised: 17 May 2021
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

Multiple version iconThere are 2 versions of this paper

Downloads 16,963
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 14,220
6.

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 10,867
7.

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 10,702
8.

How Much Should We Trust Staggered Difference-In-Differences Estimates?

European Corporate Governance Institute – Finance Working Paper No. 736/2021, Rock Center for Corporate Governance at Stanford University Working Paper No. 246, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 61 Posted: 01 Mar 2021 Last Revised: 27 Jan 2022
Working Paper Series
Andrew Baker, David F. Larcker and Charles C. Y. Wang
Stanford University, Graduate School of Business, Stanford University - Graduate School of Business and Harvard Business School (HBS)
Downloads 10,435
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 University - Columbia Business School, Accounting, Business Law & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 8,616
10.

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, Alan D. Jagolinzer, Alan D. Jagolinzer and Eddie Riedl
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, Stanford University - Graduate School of BusinessUniversity of Colorado - Leeds School of BusinessUniversity of Cambridge Judge Business School and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 8,174
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 7,586
12.

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 7,195
13.

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 7,045
14.

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 6,543
15.

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 6,253
16.

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 6,238
17.

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 6,013
18.

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 5,856
19.

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 5,841
20.

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 5,554
21.

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
Prof. Dr. Ahmed Al-Baidhani
University Putra Malaysia - Putra Business School
Downloads 5,494
22.

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 5,264
23.

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 5,190
24.

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 5,097
25.

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 5,016
26.

ESG: Hyperboles and Reality

Harvard Business School Research Paper Series Working Paper 22-031
Number of pages: 22 Posted: 22 Nov 2021 Last Revised: 15 Dec 2021
Working Paper Series
George Serafeim
Harvard Business School
Downloads 5,005
27.

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 4,888
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 - Department of Accounting, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,835
29.

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 4,763
30.

Evolution in Value Relevance of Accounting Information

Forthcoming, The Accounting Review doi.org/10.2308/TAR-2019-0521
Number of pages: 55 Posted: 14 Mar 2017 Last Revised: 22 Apr 2022
Working Paper Series
Mary E. Barth, Ken Li and Charles McClure
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads 4,732
31.

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 4,713
32.

The Enron Scandal (Slides)

Number of pages: 101 Posted: 04 Jun 2007 Last Revised: 14 May 2009
Working Paper Series
Marc Hodak and Marc Hodak
Hodak Value AdvisorsNew York University (NYU) - Markets, Ethics & Law (MEL) Program
Downloads 4,603
33.

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 4,517
34.

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 4,443
35.

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 4,401
36.

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 4,326
37.

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 4,309
38.

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 4,144
39.

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 4,123
40.

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 4,059
41.

The Effects of Mandatory ESG Disclosure Around the World

European Corporate Governance Institute – Finance Working Paper No. 754/2021, Swiss Finance Institute Research Paper No. 21-44
Number of pages: 75 Posted: 26 Apr 2021 Last Revised: 13 Dec 2021
Working Paper Series
Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang and Rui Zhong
University of Geneva - Geneva Finance Research Institute (GFRI), Frankfurt School of Finance & Management, The University of Hong Kong - Faculty of Business and Economics and The University of Western Australia - UWA Business School
Downloads 4,053
42.

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 4,041
43.

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, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,966
44.

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 3,840
45.

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, Hao Zhang and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of BusinessRochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,806
46.

Shareholder Activism on Sustainability Issues

Number of pages: 56 Posted: 07 Jul 2016 Last Revised: 04 Sep 2016
Working Paper Series
Jody Grewal, George Serafeim and Aaron Yoon
Joseph L. Rotman School of Management - University of Toronto, Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 3,765
47.

Role of Auditors in Corporate Governance

Number of pages: 8 Posted: 14 Oct 2009
Working Paper Series
Navajyoti Samanta and Tirthankar Das
School of Law, University of Sheffield and West Bengal National University of Juridical Sciences
Downloads 3,757
48.

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 3,721
49.

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 3,679
50.

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 3,676