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
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads
24,179
2.
Financial Accounting Information and Corporate Governance
JAE Rochester Conference April 2000
Number of pages: 115
Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
There are 2 versions of this paper
Financial Accounting Information and Corporate Governance
JAE Rochester Conference April 2000
Number of pages: 115
Posted: 28 Apr 2002
Downloads
16,386
Financial Accounting Information and Corporate Governance
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 25 Oct 2001
Downloads
16,386
3.
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
London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School
Downloads
14,501
4.
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
Causeway Capital Management, LLC, Harvard University - Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads
14,216
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
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
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
Downloads
12,804
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
Posted: 10 Sep 2010
Downloads
12,804
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
Vienna University of Economics and Business and University of Chicago - Booth School of Business
There are 3 versions of this paper
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
Downloads
10,475
Did Fair-Value Accounting Contribute to the Financial Crisis?
NBER Working Paper No. w15515
Number of pages: 43
Posted: 17 Nov 2009
Last Revised: 14 Mar 2010
Downloads
106
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Posted: 22 Mar 2010
Downloads
10,475
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
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
Downloads
9,900
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
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
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
Downloads
8,075
Market Reaction to the Adoption of IFRS in Europe
Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Number of pages: 52
Posted: 10 Sep 2008
Last Revised: 04 Apr 2012
Downloads
1,773
Downloads
8,075
9.
Earnings Quality: Evidence from the Field
Number of pages: 73
Posted: 10 Jul 2012
Last Revised: 21 Feb 2014
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
There are 2 versions of this paper
Earnings Quality: Evidence from the Field
Number of pages: 73
Posted: 10 Jul 2012
Last Revised: 21 Feb 2014
Downloads
7,760
Earnings Quality: Evidence from the Field
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Jun 2013
Last Revised: 05 Dec 2013
Downloads
7,760
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
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads
6,905
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
Harvard University - Harvard Business School, London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School
Downloads
6,347
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
Swinburne University of Technology
Downloads
6,317
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
The University of Chicago - Booth School of Business and Harvard Business School
There are 2 versions of this paper
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
Downloads
6,299
Audit Quality and Auditor Reputation: Evidence from Japan
Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Number of pages: 49
Posted: 29 Jul 2012
Downloads
1,336
Downloads
6,299
14.
The Role of Accounting in the Financial Crisis: Lessons for the Future
Number of pages: 31
Posted: 15 Dec 2011
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads
5,550
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
University of California, Davis - Graduate School of Management
Downloads
5,472
16.
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
Number of pages: 55
Posted: 05 Mar 2006
Working Paper Series
University of Tennessee, Clemson University, New York University (NYU) - Department of Accounting and University of Tennessee
There are 2 versions of this paper
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
Number of pages: 55
Posted: 05 Mar 2006
Downloads
5,406
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
NYU Working Paper No. 2451/27455
Number of pages: 55
Posted: 08 Oct 2008
Downloads
1,206
Downloads
5,406
17.
Corporate Governance and Accounting Scandals
AFA 2004 San Diego Meetings
Number of pages: 47
Posted: 17 Jan 2003
Working Paper Series
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
Corporate Governance and Accounting Scandals
AFA 2004 San Diego Meetings
Number of pages: 47
Posted: 17 Jan 2003
Downloads
5,318
Corporate Governance and Accounting Scandals
Journal of Law and Economics, October 2005
Posted: 01 Nov 2004
Downloads
5,318
18.
Corporate Governance, Accounting Outcomes, and Organizational Performance
Accounting Review, October 2007
Number of pages: 71
Posted: 30 Mar 2007
Accepted Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads
5,126
19.
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
Louisiana Tech University (Retired), Texas A&M University-Corpus Christi-Department of Accounting and Missouri State University
Downloads
4,851
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
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads
4,733
21.
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
Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Oklahoma State University - Stillwater
Downloads
4,721
22.
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
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads
4,684
23.
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
University of Oxford - Said Business School and Harvard University - Harvard Business School
Downloads
4,607
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
Harvard University - Business School (HBS)
Downloads
4,598
25.
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
University of American college - Skopje - School of Business Economics and Management
Downloads
4,581
26.
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
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
4,549
27.
The Enron Scandal (Slides)
Number of pages: 101
Posted: 04 Jun 2007
Last Revised: 14 May 2009
Working Paper Series
Hodak Value Advisors
Downloads
4,416
28.
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
University of Oxford - Said Business School and University of Cambridge - Judge Business School
There are 2 versions of this paper
Bank Failure, Mark-to-Market and the Financial Crisis
Number of pages: 47
Posted: 27 Oct 2009
Last Revised: 28 Nov 2011
Downloads
4,373
Bank Failure, Mark‐To‐Market and the Financial Crisis
Abacus, Vol. 49, Issue 3, pp. 308-339, 2013
Number of pages: 32
Posted: 30 Sep 2013
Downloads
1
Downloads
4,373
29.
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
Bangor University and University College Dublin
Downloads
4,365
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
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads
4,335
31.
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
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
4,138
32.
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
Duke University - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads
4,053
33.
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
University Putra Malaysia - Putra Business School
Downloads
4,017
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
Harvard University - Business School (HBS) and The Ohio State University
Downloads
3,994
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
American Accounting Association
Downloads
3,880
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
University of Amsterdam Business School
Downloads
3,878
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
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
3,755
38.
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
Number of pages: 51
Posted: 05 Jan 2001
Working Paper Series
Lancaster University - Department of Accounting and Finance, Bocconi University and Lancaster University - Department of Accounting and Finance
There are 2 versions of this paper
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
Number of pages: 51
Posted: 05 Jan 2001
Downloads
3,613
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
Journal of Business Finance & Accounting, Vol. 32, No. 7-8, pp. 1311-1346, September 2005
Number of pages: 20
Posted: 27 Mar 2006
Downloads
21
Downloads
3,613
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
University of Dallas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads
3,611
40.
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
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
3,609
41.
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
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
3,601
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
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
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
Downloads
3,583
Mandatory IFRS Reporting and Changes in Enforcement
Journal of Accounting and Economics, Vol. 56, No. 2-3 (Supplement 1), pp. 147-177, 2013
Posted: 07 Dec 2013
Downloads
3,583
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
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads
3,489
44.
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
University of Chicago - Booth School of Business
Downloads
3,379
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
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
3,378
46.
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
Brandeis International Business School and New York University (NYU) - Department of Finance
There are 2 versions of this paper
CEO Incentives and Earnings Management
Journal of Financial Economics, Forthcoming, HBS Finance Working Paper No. 640585
Number of pages: 29
Posted: 02 Feb 2005
Downloads
3,365
CEO Incentives and Earnings Management
NYU Working Paper No. FIN-05-007
Number of pages: 28
Posted: 03 Nov 2008
Downloads
270
Downloads
3,365
47.
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
Virginia Tech, University of Oklahoma and Korea University
There are 2 versions of this paper
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
Downloads
3,354
Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Accounting Review, Forthcoming
Posted: 10 Nov 2009
Downloads
3,354
48.
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
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
3,319
49.
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
University of Chicago - Booth School of Business
Downloads
3,228
50.
Corporate Governance in Asia: Eight Case Studies
Number of pages: 38
Posted: 09 Jan 2008
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,194
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