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
24,303
2.
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
10,427
3.
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
9,000
4.
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
8,856
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Downloads
8,856
5.
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 University - Columbia Business School, Accounting, Business Law & Taxation
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
8,616
Earnings Quality: Evidence from the Field
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Jun 2013
Last Revised: 05 Dec 2013
Downloads
8,616
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
8,579
7.
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
8,173
8.
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
7,649
9.
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
6,974
10.
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
6,380
11.
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
6,359
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
Truman State University, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
6,228
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
5,949
The Design and Use of Management Control Systems: An Extended Framework for Analysis
Management Accounting Research, Forthcoming
Posted: 27 Jul 2009
Downloads
5,949
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
5,185
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
5,131
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
4,802
17.
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
4,602
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
4,602
18.
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
4,538
19.
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
4,518
20.
Globalization to Glocalization: A Conceptual Analysis
Number of pages: 11
Posted: 31 Dec 2008
Working Paper Series
Western Illinois State University
Downloads
4,275
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
4,213
22.
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
4,127
23.
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
4,110
24.
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
4,091
25.
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-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
3,966
26.
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
3,858
27.
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
3,836
28.
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
3,830
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
3,673
30.
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
3,623
31.
Do Investors Overvalue Firms with Bloated Balance Sheets?
Number of pages: 53
Posted: 03 Aug 2004
Working Paper Series
Marshall School of Business, USC, Ohio State University (OSU) - Department of Finance, UCLA Anderson School of Management and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads
3,585
32.
Limited Attention, Information Disclosure, and Financial Reporting
Number of pages: 63
Posted: 06 Jan 2004
Working Paper Series
Marshall School of Business, USC and UCLA Anderson School of Management
Downloads
3,532
33.
Royal Ahold: A Failure of Corporate Governance
Number of pages: 55
Posted: 07 Feb 2005
Working Paper Series
Monash University, Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads
3,483
34.
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
3,474
35.
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
3,405
36.
How Behavioural Biases Affect Finance Professionals
The European Financial Review, December-January 2017, pp. 25-29
Number of pages: 5
Posted: 17 Jan 2017
Accepted Paper Series
American University - Kogod School of Business, Pennsylvania State University and Washington and Lee University
Downloads
3,314
37.
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, University of Florida, 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
3,267
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty
Contemporary Accounting Research, Forthcoming
Posted: 12 Jan 2020
Downloads
3,267
38.
Enron, Fraud and Securities Reform: An Enron Prosecutor's Perspective
Number of pages: 73
Posted: 30 Apr 2004
Accepted Paper Series
Independent
Downloads
3,125
39.
Financial Analysis of Palestinian Local Government
Number of pages: 16
Posted: 26 Feb 2008
Working Paper Series
Birzeit University and Birzeit University - Faculty of Commerce and Economics
Downloads
3,051
40.
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 University - Columbia Business School, Accounting, Business Law & Taxation
There are 2 versions of this paper
Value Destruction and Financial Reporting Decisions
Number of pages: 23
Posted: 20 Dec 2005
Downloads
3,050
Value Destruction and Financial Reporting Decisions
Financial Analysts Journal, Vol. 62, No. 6, pp. 27-39, November/December 2006
Posted: 20 Jan 2007
Downloads
3,050
41.
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
3,024
42.
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
3,022
43.
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
3,014
44.
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
2,992
45.
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
2,892
Corporate Tax Avoidance and High Powered Incentives
NBER Working Paper No. w10471
Number of pages: 41
Posted: 20 May 2004
Last Revised: 11 Feb 2022
Downloads
304
Downloads
2,892
46.
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
2,833
47.
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
2,829
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Accounting Review, May 2006
Posted: 14 Dec 2005
Downloads
2,829
48.
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
2,746
49.
The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study
Accounting Horizons, Forthcoming DOI 10.2308/acch-52047
Number of pages: 49
Posted: 23 Jul 2014
Last Revised: 19 Sep 2019
Accepted Paper Series
Université Laval - École de comptabilité, Université Laval - École de comptabilité and Saint Louis University - Richard A. Chaifetz School of Business
Downloads
2,737
50.
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
2,672
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