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SSRN eLibrary Search Results
Behavioral & Experimental Accounting eJournal
665,768 Total downloads
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Information Choice within Disclosures, Mobile Devices, and Investor JudgmentsStephanie M. Grant University of Washington Date Posted: June 22, 2017 Working Paper Series 6 downloads
Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal AuditorsMarc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management, University of Fribourg, Department of Psychology and University of Fribourg Date Posted: June 19, 2017 Working Paper Series 4 downloads The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis Auditing: A Journal of Practice & Theory, Forthcoming Sanaz Aghazadeh and Marietta Peytcheva Louisiana State University and Lehigh University Date Posted: June 14, 2017 Accepted Paper Series
Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status and Macroeconomic Conditions on Self-Selection into AccountingJustin Leiby and Paul E. Madsen University of Georgia and University of Florida Date Posted: June 13, 2017 Working Paper Series 24 downloads
Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?Christopher P. Agoglia, Cathy Beaudoin, G. Bradley Bennett and George T. Tsakumis University of Massachusetts at Amherst, University of Vermont, University of Massachusetts Amherst - Isenberg School of Management and University of Delaware - Alfred Lerner College of Business and Economics Date Posted: June 12, 2017 Working Paper Series 24 downloads
The Influence of 'Relationship' Partners on Client Managers' Negotiation PositionsMary Kate Dodgson, Christopher P. Agoglia and G. Bradley Bennett University of Massachusetts Amherst, University of Massachusetts at Amherst and University of Massachusetts Amherst - Isenberg School of Management Date Posted: June 12, 2017 Working Paper Series 6 downloads
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be BeneficialCassandra Estep Emory University Date Posted: June 10, 2017 Working Paper Series 12 downloads
Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm PartnersMary Kate Dodgson, Christopher P. Agoglia, G. Bradley Bennett and Jeffrey R. Cohen University of Massachusetts Amherst, University of Massachusetts at Amherst, University of Massachusetts Amherst - Isenberg School of Management and Boston College - Department of Accounting Date Posted: June 09, 2017 Working Paper Series 24 downloads
Linked Financial Statement PresentationLisa Koonce, Zheng Leitter and Brian J. White University of Texas, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting Date Posted: June 09, 2017 Working Paper Series 46 downloads Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings Accounting, Organizations and Society, Vol. 58, No. 3, 2017 Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University Date Posted: June 05, 2017 Accepted Paper Series
Tax Audits as Scarecrows: Evidence from a Large-Scale Field ExperimentMarcelo Bérgolo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso and Ricardo Perez-Truglia Universidad de la Republica - Instituto de Economía, Universidad de la Republica, Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS), Universidad de la Republica and University of California, Los Angeles (UCLA) Date Posted: June 03, 2017 Working Paper Series 28 downloads
Chapter 1: Financial Behavior: An OverviewFinancial Behavior: Players, Services, Products, and Markets. H. Kent Baker, Greg Filbeck, and Victor Ricciardi, editors, 3-22. New York, NY: Oxford University Press, 2017. H. Kent Baker, Greg Filbeck and Victor Ricciardi American University - Kogod School of Business, Pennsylvania State University and Goucher College - Department of Business Management Date Posted: May 28, 2017 Last Revised: June 03, 2017 Accepted Paper Series 235 downloads
Examining Moral Disengagement as a Threat to Professional SkepticismJared Eutsler University of North Texas Date Posted: May 24, 2017 Working Paper Series 21 downloads
Compensation Discretion as Insurance: How Are Targets and Bonuses Affected When Superiors Have a Back-Up Plan?Rachel Martin and Tyler F. Thomas Utah State University - Huntsman School of Business and University of Wisconsin, Madison - Department of Accounting & Information Systems Date Posted: May 24, 2017 Working Paper Series 24 downloads
Is Accounting an Applied Discipline? An Institutional Theory Assessment of Its Labor MarketTimothy J. Fogarty, Aleksandra B. Zimmerman and Gregory A. Jonas Case Western Reserve University - Department of Accountancy, Northern Illinois University - Department of Accountancy and Case Western Reserve University Date Posted: May 24, 2017 Working Paper Series 37 downloads
Implementation of Importance Performance Analysis Methods as Government Internal Supervisory Apparatus (GISA) Performance Measurements in Indonesian ProvincesAmir Indrabudiman, Wuri Septi Handayani and Dewi Puspaningtyas Faeni Universitas Budi Luhur, Budi Luhur University, Students and Budi Luhur University Date Posted: May 20, 2017 Working Paper Series 13 downloads Effort Choices between Group and Individual Tasks in Mixed Incentives Journal of Management Accounting Research, Forthcoming Yu Tian, Brad Tuttle and Robert A. Leitch University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina Date Posted: May 18, 2017 Accepted Paper Series
Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in CanadaStephanie F Cheng, Ole-Kristian Hope and Danqi Hu University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management Date Posted: May 16, 2017 Working Paper Series 65 downloads
Why are People Honest? Internal and External Motivations to Report HonestlyPamela R. Murphy, Michael J. Wynes, Till-Arne Hahn and Patricia G. Devine Queen's University - School of Business, Queen's University, Queen's University and University of Wisconsin - Madison Date Posted: May 12, 2017 Working Paper Series 43 downloads
The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and DecisionsAasmund Eilifsen, Erin Hamilton and William F. Messier Jr. Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting Date Posted: May 11, 2017 Working Paper Series 48 downloads Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings The Accounting Review, Vol. 92, No. 3, 2017 Devon Erickson, Max Hewitt and Laureen A. Maines Utah State University - Huntsman School of Business, University of Arizona - Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting Date Posted: May 11, 2017 Accepted Paper Series Executive Compensation Disclosures: The Effect of Table Versus Formula Formats Yifei Xia and Jun Han Shanghai University of Finance and Economics and The University of Hong Kong Date Posted: May 10, 2017 Working Paper Series The Interplay between Forward-Looking Measures and Target Setting Management Science, 2016 Jan Bouwens and Peter Kroos Amsterdam Business School and University of Amsterdam - Amsterdam Business School Date Posted: May 05, 2017 Accepted Paper Series How Do Experienced Users Evaluate Hybrid Financial Instruments? Journal of Accounting Research, Vol. 54, No. 5, 2016 Shana Clor-Proell, Lisa Koonce and Brian J. White Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting Date Posted: April 29, 2017 Accepted Paper Series
Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as InterviewersMatthew Pickard, Ryan M. Schuetzler, Joseph Valacich and David A. Wood Department of Accounting, University of Nebraska at Omaha - Department of Information Systems and Quantitative Analysis, University of Arizona and Brigham Young University - School of Accountancy Date Posted: April 28, 2017 Working Paper Series 34 downloads If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates Journal of Accounting Research, Vol. 54, No. 5, 2016 W. Robert Knechel and Justin Leiby University of Florida - Fisher School of Accounting and University of Georgia Date Posted: April 28, 2017 Accepted Paper Series Public Information Precision and Coordination Failure: An Experiment Journal of Accounting Research, Vol. 54, No. 4, 2016, University of Alberta School of Business Research Paper No. 2959539 Sanjay Banerjee and Michael S. Maier University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Alberta School of Business Date Posted: April 27, 2017 Accepted Paper Series Textual Analysis in Accounting and Finance: A Survey Journal of Accounting Research, Vol. 54, No. 4, 2016 Tim Loughran and Bill McDonald University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance Date Posted: April 27, 2017 Accepted Paper Series Organizational Culture, Personnel Characteristics and Dysfunctional Audit Behavior The IUP Journal of Accounting Research & Audit Practices, Vol. XV, No. 3, July 2016, pp. 34-63 Peter J Baldacchino, Norbert Tabone, Justine Agius and Frank Bezzina Independent, University of Malta, Independent and University of Malta Date Posted: April 20, 2017 Accepted Paper Series
The Backfiring Effect of Auditing on Tax ComplianceWU International Taxation Research Paper Series No. 2017-05 Juan P. Mendoza, J. Wielhouwer and Erich Kirchler VU University Amsterdam, VU University Amsterdam and University of Vienna - Faculty of Psychology Date Posted: April 20, 2017 Working Paper Series 152 downloads Brain Drain or Survival of the Fittest: Determinants and Consequences of Auditors’ Leaving Public Accounting W. Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang University of Florida - Fisher School of Accounting, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration Date Posted: April 19, 2017 Working Paper Series Do PCAOB Inspections Improve the Quality of Internal Control Audits? Journal of Accounting Research, Forthcoming Clive S. Lennox and Mark L. DeFond University of Southern California and University of Southern California Date Posted: April 17, 2017 Accepted Paper Series
Improving Experienced Auditors’ Detection of Deception in CEO NarrativesJessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business, University of Illinois at Urbana-Champaign and Duke University - Fuqua School of Business Date Posted: April 16, 2017 Last Revised: June 22, 2017 Working Paper Series 93 downloads
Upward Communication of Audit Issues: The Effects of Issue Ambiguity and Intrinsic MotivationKathryn Kadous, Chad A. Proell, Jay Rich and Yuepin (Daniel) Zhou Emory University - Goizueta Business School, TCU - Neeley School of Business, Illinois State University - College of Business and Emory University Date Posted: April 15, 2017 Last Revised: April 19, 2017 Working Paper Series 42 downloads
Solving the Puzzle: Helping Auditors Find Fraud in Evidence EvaluationAshley A. Austin and Tina Carpenter University of Richmond and University of Georgia - C. Herman and Mary Virginia Terry College of Business Date Posted: April 14, 2017 Working Paper Series 44 downloads
Earnings Metrics and Investors’ Motivated ReasoningW. Brooke Elliott, Jessen L. Hobson, Ben W. Van Landuyt and Brian J. White University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona - Department of Accounting and University of Texas at Austin - Department of Accounting Date Posted: April 12, 2017 Working Paper Series 65 downloads Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments Nicole Wright and Sudip Bhattacharjee Northeastern University - D’Amore-McKim School of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Date Posted: April 11, 2017 Working Paper Series
The Effects of Multi-Level Group Identification on Intergroup Cooperation and PerformanceJason Brown, Geoffrey B. Sprinkle and Dan Way Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting Date Posted: April 10, 2017 Working Paper Series 43 downloads
When Does a Stronger Information Set Result in Weaker Audit Judgments? An Exploration of Averaging in Audit Evidence IntegrationTamara A. Lambert and Marietta Peytcheva Lehigh University and Lehigh University Date Posted: April 07, 2017 Working Paper Series 32 downloads
The Influence of Inspection Focus on Auditor Judgments in Audits of Complex EstimatesAmy C. Tegeler University of Wisconsin - Madison Date Posted: April 05, 2017 Working Paper Series 52 downloads
Tax Compliance and Information Provision - A Field Experiment with Small FirmsJournal of Behavioral Economics for Policy, Vol. 1, No. 1, 47-54 Philipp Doerrenberg and Jan Schmitz Centre for European Economic Research (ZEW) and ETH Zurich Date Posted: April 03, 2017 Accepted Paper Series 22 downloads
How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and HumblebraggingStephanie M. Grant, Frank D. Hodge and Roshan K. Sinha University of Washington, University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting Date Posted: April 02, 2017 Working Paper Series 118 downloads
The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms:
An Exploratory Interview StudyAccounting and Business Research (Forthcoming) Joachim Gassen Humboldt University of Berlin - School of Business and Economics Date Posted: March 30, 2017 Accepted Paper Series 125 downloads
Text versus Video Disclosure of Forward-Looking Information: The Effect of Non-Verbal Cues on Investors' JudgmentsNicole L. Cade, Lisa Koonce and Kim Ikuta University of Pittsburgh - Accounting Group, University of Texas and University of Washington - Department of Accounting Date Posted: March 30, 2017 Working Paper Series 93 downloads Legal Disputes Against Independent Auditors: Insights from Prominent Attorneys Eldar Maksymov, Jeffrey S. Pickerd, D. Jordan Lowe, Andrew Reffett and Mark E. Peecher Arizona State University (ASU) - School of Accountancy, The University of Mississippi, Arizona State University (ASU), Miami University of Ohio and University of Illinois at Urbana-Champaign Date Posted: March 29, 2017 Last Revised: March 30, 2017 Working Paper Series
Shared Financial Interest, Fairness, and Honesty in Budget Reporting: Experimental Study in IndonesiaRev. Integr. Bus. Econ. Res. Vol 5(3) Dini Rosdini Universitas Padjadjaran Date Posted: March 21, 2017 Accepted Paper Series 26 downloads The Moderating Influence of Behavioral Integrity on the Effect of Reporting Channel Administration and Bystander Awareness on Whistleblowing Intentions Jingyu Gao and Bernard Wong-On-Wing Renmin University of China and Washington State University Date Posted: March 21, 2017 Working Paper Series
Awareness of Human Resource Accounting Practices and Costing: Evidence from the PhilippinesGlobal Journal of Business Research, v. 10 (4) p. 27-42 Venus C. Ibarra and Corazon A. Cosico Ateneo De Manila University and San Sebastian College Recoletos, Canlubang City Date Posted: March 20, 2017 Accepted Paper Series 25 downloads
Challenges and Barriers of Adopting Fair Value Accounting for Real Estate Valuation in Public Listed Companies - Sri LankaAmerican Research Thoughts, Vol. 1, Issue 1, November 2014 W.H.T. Gunawardhana and Kennedy D. Gunawardana University of Sri Jayewardenepura and University of Sri Jayewardenepura Date Posted: March 15, 2017 Accepted Paper Series 9 downloads
Tax Avoidance, Income Diversion, and Shareholder Value: Evidence from a Quasi-Natural ExperimentSamer R. Semaan Purdue University - Krannert School of Management Date Posted: March 15, 2017 Working Paper Series 100 downloads |
