SSRN Behavioral & Experimental Accounting eJournal

1.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008

Working Paper Series

Christian Leuz and Peter D. Wysocki

University of Chicago - Booth School of Business and Boston University Questrom School of Business

Downloads 20,582

2.

The Role of Boards of Directors in Corporate Governance: A Conceptual Framework & Survey

Charles A. Dice Center Working Paper No. 2008-21, ECGI - Finance Working Paper No. 228/2009, Fisher College of Business Working Paper No. 2008-03-020

Number of pages: 63 Posted: 18 Nov 2008 Last Revised: 23 Jul 2012

Working Paper Series

Renee B. Adams, Benjamin E. Hermalin and Michael S. Weisbach

University of New South Wales, Department of Banking and Finance, University of California, Berkeley and Ohio State University (OSU) - Department of Finance

Downloads 7,882

3.

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 6,781

4.

Accounting in and for the Subprime Crisis

Number of pages: 57 Posted: 02 Apr 2008

Working Paper Series

Stephen G. Ryan

New York University (NYU) - Leonard N. Stern School of Business

There are 2 versions of this paper

Downloads 6,732

5.

A Risk Perception Primer: A Narrative Research Review of the Risk Perception Literature in Behavioral Accounting and Behavioral Finance

Number of pages: 109 Posted: 20 Jul 2004

Working Paper Series

Victor Ricciardi

Goucher College - Department of Business Management

Downloads 6,547

6.

Normative Accounting Theories

Kabir, M. H. 2005. Normative accounting theories. Dhaka University Journal of Business Studies XXVI (No. 1): 87-123.

Number of pages: 30 Posted: 05 Aug 2005 Last Revised: 17 Jan 2016

Accepted Paper Series

Humayun Kabir

Faculty of Business & Law, Auckland University of Technology

Downloads 5,918

7.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference

Number of pages: 18 Posted: 10 Feb 2007

Working Paper Series

Dr. Amitabh Deo Kodwani and Ravindra Tiwari

Indian Institute of Management (IIM) rohtak and Independent

Downloads 5,738

8.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010

Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010

Accepted Paper Series

Joshua G. Coyne, Scott L. Summers, Braden Williams and David A. Wood

University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy

Downloads 5,646

9.

A Literature Review of Risk Perception Studies in Behavioral Finance: The Emerging Issues

Number of pages: 41 Posted: 25 May 2007

Working Paper Series

Victor Ricciardi

Goucher College - Department of Business Management

Downloads 5,570

10.

Creative Accounting: Nature, Incidence and Ethical Issues

UPF Working Paper No. 749

Number of pages: 19 Posted: 12 Jul 2004

Working Paper Series

Oriol Amat and Catherine Gowthorpe

Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School

Downloads 5,155

11.

When is a Liability not a Liability? Textual Analysis, Dictionaries, and 10-Ks

Journal of Finance, Forthcoming

Number of pages: 46 Posted: 23 Jan 2009 Last Revised: 05 Mar 2010

Accepted Paper Series

Tim Loughran and Bill McDonald

University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Downloads 4,910

12.

The Design and Use of Management Control Systems: An Extended Framework for Analysis

AAA 2006 Management Accounting Section (MAS) Meeting

Number of pages: 54 Posted: 04 Aug 2005

Working Paper Series

Aldonio Ferreira and David Otley

Monash University - Department of Accounting and Lancaster University

There are 2 versions of this paper

Downloads 4,869

13.

Balanced Scorecard in Indian Companies

Vikalpa, Vol. 30, No. 2, pp. 11-25, April-June 2005

Number of pages: 15 Posted: 13 Jul 2005

Accepted Paper Series

Manoj Anand, B. S. Sahay and Subhashish Saha

UIAMS, Panjab University, Chandigarh , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India

Downloads 4,676

14.

Continuous Auditing: An Effective Tool for Internal Auditors

Internal Auditing, 21(2): 27-35, March-April 2006

Number of pages: 23 Posted: 31 May 2006 Last Revised: 05 May 2014

Accepted Paper Series

Donald Warren and Murphy Smith

Rutgers University and Texas A&M University-Corpus Christi

Downloads 4,515

15.

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 3,905

16.

In Search of Management Accounting Theory

Number of pages: 22 Posted: 26 Sep 2005

Working Paper Series

Teemu Malmi and Markus Granlund

Aalto University School of Business and Turku School of Economics

There are 2 versions of this paper

Downloads 3,876

17.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016

Working Paper Series

Tim Loughran and Bill McDonald

University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

There are 2 versions of this paper

Downloads 3,763

18.

Chapter 1: Investor Behavior: An Overview

Investor Behavior: The Psychology of Financial Planning and Investing. H. Kent Baker and Victor Ricciardi, editors, 3-24. Hoboken, NJ: John Wiley & Sons, Inc., 2014.

Number of pages: 24 Posted: 27 Jan 2014 Last Revised: 11 Feb 2014

Accepted Paper Series

H. Kent Baker and Victor Ricciardi

American University - Kogod School of Business and Goucher College - Department of Business Management

Downloads 3,746

19.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004

Working Paper Series

Andrea Melis

University of Cagliari

There are 2 versions of this paper

Downloads 3,716

20.

How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar

Number of pages: 14 Posted: 09 Oct 2007

Working Paper Series

Joseph Engelberg and Srinivasan Sankaraguruswamy

University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting

Downloads 3,574

21.

The Audit Firm Rotation Rule: A Review of the Literature

SDA Bocconi Research Paper

Number of pages: 67 Posted: 24 Oct 2005 Last Revised: 23 Dec 2011

Working Paper Series

Mara Cameran, Emilia Merlotti and Dino Di Vincenzo

Bocconi University - Department of Accounting, Bocconi University and SDA Bocconi

Downloads 3,562

22.

Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi

Number of pages: 19 Posted: 17 Apr 2005

Working Paper Series

Andrea Melis

University of Cagliari

There are 2 versions of this paper

Downloads 3,559

23.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming

Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013

Accepted Paper Series

Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy

Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department

Downloads 3,275

24.

A Cognitive Approach to Fraud Detection

Journal of Forensic Accounting, Vol. VII, Issue 1, pp. 65-88, 2006, University of Alberta School of Business Research Paper No. 2013-676

Number of pages: 35 Posted: 31 Jul 2006 Last Revised: 10 Jun 2013

Accepted Paper Series

Stefano Grazioli, Paul E. Johnson and Karim Jamal

University of Virginia, University of Minnesota, Twin Cities - Carlson School of Management and University of Alberta - Department of Accounting, Operations & Information Systems

Downloads 3,158

25.

The Cost to Firms of Cooking the Books

Journal of Financial and Quantitative Analysis, 43, September 2008, 581-612.

Number of pages: 31 Posted: 02 Feb 2005 Last Revised: 21 Jun 2017

Accepted Paper Series

Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin

University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business

Downloads 3,120

26.

Royal Ahold: A Failure of Corporate Governance

ECGI - Finance Working Paper No. 67/2005

Number of pages: 55 Posted: 07 Feb 2005

Working Paper Series

Abe de Jong, Peter Roosenboom, Douglas V. DeJong and Gerard Mertens

Rotterdam School of Management, Erasmus University, Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business and Erasmus University Rotterdam (EUR) - Department of Financial Management

Downloads 2,994

27.

The Ethics of Tax Evasion: A Survey of International Business Academics

Number of pages: 45 Posted: 26 Sep 2005

Working Paper Series

Robert W. McGee

Fayetteville State University - Department of Accounting

Downloads 2,984

28.

Ethical Issues in Insider Trading: Case Studies

Number of pages: 28 Posted: 04 May 2004

Working Paper Series

Robert W. McGee

Fayetteville State University - Department of Accounting

Downloads 2,976

29.

Limited Attention, Information Disclosure, and Financial Reporting

JAE Boston Conference October 2002

Number of pages: 63 Posted: 06 Jan 2004

Working Paper Series

David A. Hirshleifer and Siew Hong Teoh

University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

There are 2 versions of this paper

Downloads 2,936

30.

Enron, Fraud and Securities Reform: An Enron Prosecutor's Perspective

University of Colorado Law Review, December 2004

Number of pages: 73 Posted: 30 Apr 2004

Accepted Paper Series

John R. Kroger

Independent

Downloads 2,870

31.

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

32.

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

33.

Globalization to Glocalization: A Conceptual Analysis

Number of pages: 11 Posted: 31 Dec 2008

Working Paper Series

Mohammad Shamsuddoha

University of Chittagong

Downloads 2,795

34.

Do Investors Overvalue Firms With Bloated Balance Sheets?

EFA 2004 Maastricht Meetings Paper No. 3233; Dice Center Working Paper No. 2004-18

Number of pages: 53 Posted: 03 Aug 2004

Working Paper Series

David A. Hirshleifer, Kewei Hou, Siew Hong Teoh and Yinglei Zhang

University of California, Irvine - Paul Merage School of Business, Ohio State University (OSU) - Department of Finance, University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Downloads 2,787

35.

Value Destruction and Financial Reporting Decisions

Number of pages: 23 Posted: 20 Dec 2005

Working Paper Series

John R. Graham, Campbell R. Harvey and Shivaram Rajgopal

Duke University, Duke University - Fuqua School of Business and Columbia Business School

There are 2 versions of this paper

Downloads 2,709

36.

Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices

The Accounting Review, Year 2011, Volume 86, Number 3 (May), Pages 1045-1085

Number of pages: 54 Posted: 26 Feb 2009 Last Revised: 27 Apr 2016

Accepted Paper Series

Yaniv Konchitchki

University of California, Berkeley - Haas School of Business

Downloads 2,672

37.

The Legacy of Activity-Based Costing: Addressing the Need for a Hybrid Methodology for Costs Allocation

Number of pages: 22 Posted: 03 Aug 2006

Working Paper Series

B. Tim Lowder

Saint Leo University

Downloads 2,650

38.

The Motivations for Adopting Sustainability Disclosure

MGSM Working Paper No. 2005-17

Number of pages: 22 Posted: 14 Sep 2005

Working Paper Series

Nigel Finch

Saki Partners

Downloads 2,628

39.

The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria

Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009

Number of pages: 24 Posted: 16 Apr 2009 Last Revised: 23 Sep 2013

Working Paper Series

Abubakar Kasum

University of Ilorin

Downloads 2,610

40.

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Number of pages: 53 Posted: 26 Mar 2004

Working Paper Series

Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and A. Irem Tuna

AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School

There are 2 versions of this paper

Downloads 2,609

41.

Corporate Tax Avoidance and High Powered Incentives

Number of pages: 45 Posted: 19 Apr 2004

Working Paper Series

Mihir A. Desai and Dhammika Dharmapala

Harvard Business School - Finance Unit and University of Chicago Law School

There are 2 versions of this paper

Downloads 2,459

42.

An Experimental Examination of Professional Skepticism

Number of pages: 38 Posted: 04 Jun 2008

Working Paper Series

Kathy Hurtt, Martha M. Eining and David Plumlee

Baylor University - Department of Accounting & Business Law, University of Utah - School of Accounting and Information Systems and University of Utah - David Eccles School of Business

Downloads 2,388

43.

Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99

Accounting Review, October 2007

Number of pages: 38 Posted: 26 Aug 2005

Accepted Paper Series

Tina Carpenter

University of Georgia - C. Herman and Mary Virginia Terry College of Business

Downloads 2,196

44.

Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?

Number of pages: 37 Posted: 01 Jun 2006

Working Paper Series

Anna-Maija Lantto

University of Vaasa

Downloads 2,152

45.

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Number of pages: 27 Posted: 18 Feb 2003

Working Paper Series

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

There are 2 versions of this paper

Downloads 2,151

46.

The Psychology of Risk: The Behavioral Finance Perspective

HANDBOOK OF FINANCE: VOLUME 2: INVESTMENT MANAGEMENT AND FINANCIAL MANAGEMENT, Frank J. Fabozzi, ed., John Wiley & Sons, pp. 85-111, 2008

Number of pages: 28 Posted: 07 Jul 2008 Last Revised: 04 Oct 2013

Accepted Paper Series

Victor Ricciardi

Goucher College - Department of Business Management

Downloads 2,139

47.

Management Earnings Forecasts: A Review and Framework

Number of pages: 50 Posted: 02 Aug 2006 Last Revised: 22 Jan 2008

Working Paper Series

D. Eric Hirst, Lisa Koonce and Shankar Venkataraman

University of Texas at Austin, University of Texas and Georgia Institute of Technology

There are 2 versions of this paper

Downloads 2,136

48.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009

Working Paper Series

Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu, Raluca Guse and Daniela Sahlian

Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies

Downloads 2,122

49.

COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices

Published as a Research Monograph by the Institute of Management Accountants in U.S.A.

Number of pages: 126 Posted: 11 Jun 2009

Accepted Paper Series

Parveen P. Gupta

Lehigh University - Department of Accounting

Downloads 2,118

50.

Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences

Contemporary Accounting Research, Forthcoming

Number of pages: 50 Posted: 13 Sep 2007 Last Revised: 05 Dec 2012

Accepted Paper Series

Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright

Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group

Downloads 2,097

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