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
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads
23,240
2.
The Role of Boards of Directors in Corporate Governance: A Conceptual Framework & Survey
Charles A. Dice Center Working Paper No. 2008-21, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 228/2009, Fisher College of Business Working Paper No. 2008-03-020
Number of pages: 69
Posted: 18 Nov 2008
Last Revised: 31 Oct 2018
Working Paper Series
University of Oxford, University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads
8,636
3.
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
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Downloads
8,000
4.
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
7,783
Earnings Quality: Evidence from the Field
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Jun 2013
Last Revised: 05 Dec 2013
Downloads
7,783
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
Washington and Lee University
Downloads
7,160
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
Auckland University of Technology
Downloads
7,142
7.
Textual Analysis in Accounting and Finance: A Survey
Number of pages: 56
Posted: 03 Oct 2014
Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
There are 2 versions of this paper
Textual Analysis in Accounting and Finance: A Survey
Number of pages: 56
Posted: 03 Oct 2014
Last Revised: 21 May 2016
Downloads
6,946
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Downloads
6,946
8.
Accounting in and for the Subprime Crisis
Number of pages: 57
Posted: 02 Apr 2008
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business
There are 2 versions of this paper
Downloads
6,897
9.
Creative Accounting: Nature, Incidence and Ethical Issues
UPF Working Paper No. 749
Number of pages: 19
Posted: 12 Jul 2004
Working Paper Series
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Downloads
6,815
10.
Human Resource Accounting - A New Dimension
Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18
Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads
6,182
11.
A Literature Review of Risk Perception Studies in Behavioral Finance: The Emerging Issues
Number of pages: 41
Posted: 25 May 2007
Working Paper Series
Washington and Lee University
Downloads
6,069
12.
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
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
6,024
13.
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
Monash University - Department of Accounting and Lancaster University
There are 2 versions of this paper
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
Downloads
5,644
The Design and Use of Management Control Systems: An Extended Framework for Analysis
Management Accounting Research, Forthcoming
Posted: 27 Jul 2009
Downloads
5,644
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
Rutgers University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads
4,972
15.
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
American University - Kogod School of Business and Washington and Lee University
Downloads
4,549
16.
In Search of Management Accounting Theory
Number of pages: 22
Posted: 26 Sep 2005
Working Paper Series
Aalto University School of Business and Turku School of Economics
There are 2 versions of this paper
In Search of Management Accounting Theory
European Accounting Review, Forthcoming
Posted: 20 Feb 2009
Downloads
4,348
17.
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
4,342
18.
Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?
Number of pages: 29
Posted: 13 Jul 2004
Working Paper Series
University of Cagliari
There are 2 versions of this paper
Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?
Number of pages: 29
Posted: 13 Jul 2004
Downloads
4,310
Corporate Governance Failures: To What Extent is Parmalat a Particularly Italian Case?
Corporate Governance: An International Review, Vol. 13, No. 4, pp. 478-488, July 2005
Number of pages: 11
Posted: 06 Jul 2005
Downloads
26
Downloads
4,310
19.
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
Bocconi University - Department of Accounting, Bocconi University and SDA Bocconi
Downloads
4,214
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
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Downloads
3,954
21.
Ethical Issues in Insider Trading: Case Studies
Number of pages: 28
Posted: 04 May 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,926
22.
Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi
Number of pages: 19
Posted: 17 Apr 2005
Working Paper Series
University of Cagliari
Downloads
3,771
23.
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
3,624
24.
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
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
3,600
25.
Globalization to Glocalization: A Conceptual Analysis
Number of pages: 11
Posted: 31 Dec 2008
Working Paper Series
Western Illinois State University
Downloads
3,577
26.
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
University of Virginia, University of Minnesota, Twin Cities - Carlson School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads
3,569
27.
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
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads
3,520
28.
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
University of Ilorin
Downloads
3,498
29.
The Ethics of Tax Evasion: A Survey of International Business Academics
Number of pages: 45
Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,444
30.
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
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
3,301
31.
Limited Attention, Information Disclosure, and Financial Reporting
JAE Boston Conference October 2002
Number of pages: 63
Posted: 06 Jan 2004
Working Paper Series
University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Accounting Area
Downloads
3,283
32.
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
University of California, Irvine - Paul Merage School of Business, Ohio State University (OSU) - Department of Finance, University of California, Irvine - Accounting Area and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads
3,254
33.
The Motivations for Adopting Sustainability Disclosure
MGSM Working Paper No. 2005-17
Number of pages: 22
Posted: 14 Sep 2005
Working Paper Series
Saki Partners
Downloads
3,157
34.
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
Washington and Lee University
Downloads
3,075
35.
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
Independent
Downloads
3,037
36.
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty
Number of pages: 47
Posted: 17 Aug 2014
Last Revised: 15 Feb 2019
Working Paper Series
University of Texas at Austin - Department of Accounting, University of Texas at Austin, Red McCombs School of Business, Department of Accounting, Students, University of Texas at Austin and University of Georgia
There are 2 versions of this paper
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty
Number of pages: 47
Posted: 17 Aug 2014
Last Revised: 15 Feb 2019
Downloads
2,997
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty
Contemporary Accounting Research, Forthcoming
Posted: 12 Jan 2020
Downloads
2,997
37.
An Experimental Examination of Professional Skepticism
Number of pages: 38
Posted: 04 Jun 2008
Working Paper Series
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
2,993
38.
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
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads
2,967
39.
Value Destruction and Financial Reporting Decisions
Number of pages: 23
Posted: 20 Dec 2005
Working Paper Series
Duke University, Duke University - Fuqua School of Business and Columbia Business School
There are 2 versions of this paper
Value Destruction and Financial Reporting Decisions
Number of pages: 23
Posted: 20 Dec 2005
Downloads
2,910
Value Destruction and Financial Reporting Decisions
Financial Analysts Journal, Vol. 62, No. 6, pp. 27-39, November/December 2006
Posted: 20 Jan 2007
Downloads
2,910
40.
Three Views on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Number of pages: 41
Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
2,786
41.
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
Saint Leo University
Downloads
2,774
42.
Corporate Tax Avoidance and High Powered Incentives
Number of pages: 45
Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
There are 2 versions of this paper
Corporate Tax Avoidance and High Powered Incentives
Number of pages: 45
Posted: 19 Apr 2004
Downloads
2,757
Corporate Tax Avoidance and High Powered Incentives
NBER Working Paper No. w10471
Number of pages: 41
Posted: 20 May 2004
Last Revised: 13 Aug 2010
Downloads
145
Downloads
2,757
43.
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Number of pages: 53
Posted: 26 Mar 2004
Working Paper Series
AQR Capital Management, LLC, University of Southern California - Leventhal School of Accounting, University of Southern California - Marshall School of Business and London Business School
There are 2 versions of this paper
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Number of pages: 53
Posted: 26 Mar 2004
Downloads
2,726
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Accounting Review, May 2006
Posted: 14 Dec 2005
Downloads
2,726
44.
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
University of California, Berkeley - Haas School of Business
Downloads
2,724
45.
Measures of Accounting Conservatism: A Construct Validity Perspective
Journal of Accounting Literature, Forthcoming
Number of pages: 61
Posted: 29 Sep 2008
Last Revised: 20 May 2011
Accepted Paper Series
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads
2,529
46.
Chapter 1: Financial Behavior: An Overview
Financial Behavior: Players, Services, Products, and Markets. H. Kent Baker, Greg Filbeck, and Victor Ricciardi, editors, 3-22. New York, NY: Oxford University Press, 2017.
Number of pages: 33
Posted: 28 May 2017
Last Revised: 18 Jan 2018
Accepted Paper Series
American University - Kogod School of Business, Pennsylvania State University and Washington and Lee University
Downloads
2,480
47.
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
Lehigh University - Department of Accounting
Downloads
2,463
48.
Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?
Number of pages: 37
Posted: 01 Jun 2006
Working Paper Series
University of Vaasa
Downloads
2,355
49.
Towards a Contingency Theory of Enterprise Risk Management
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 44
Posted: 19 Aug 2013
Last Revised: 17 Oct 2013
Working Paper Series
Harvard Business School and Harvard Business School
Downloads
2,349
50.
Corporate Social and Environmental Reporting: Another Dimension for Accounting Information
Number of pages: 9
Posted: 12 Aug 2009
Working Paper Series
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
2,321
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.