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IRPN: Innovation & Accounting (Topic)

175,728 Total downloads

Viewing: 1 - 50 of 546 papers

1.
Downloads 3,618
2.

Accounting Information System Power Instrument for Company Groups Advanced Management

Number of pages: 5 Posted: 17 Feb 2008
Working Paper Series
Romanian-American University
Downloads 2,838
3.

A Comparison of XBRL Filings to Corporate 10-Ks - Evidence from the Voluntary Filing Program

Number of pages: 51 Posted: 01 May 2009 Last Revised: 26 Jul 2014
Working Paper Series
North Carolina State University, North Carolina State University and North Carolina State University
Downloads 2,633
4.

The Value-Relevance of Intangibles: The Case of Software Capitalization

Number of pages: 43 Posted: 20 Jan 1999
Working Paper Series
University of California, Los Angeles (UCLA) - Accounting Area and New York University - Stern School of Business
Downloads 2,592
5.

Stock Returns and Accounting Earnings

Number of pages: 55 Posted: 12 Nov 1998
Working Paper Series
The Cheung Kong Graduate School of Business and Yale School of Management
Downloads 2,577
6.

Control and Assurance in E-Commerce: Privacy, Integrity and Security at Ebay

Taiwan Accounting Review Vol. 3 Issue. 1 pp. 1-27 2002, University of Alberta School of Business Research Paper No. 2013-677, Yale SOM Working Paper No. AC-01
Number of pages: 33 Posted: 09 Jan 2001 Last Revised: 27 Jul 2014
Accepted Paper Series
National Taiwan University - Department of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,561
7.

R&D Accounting and the Tradeoff between Relevance and Objectivity

Number of pages: 48 Posted: 18 Feb 1999
Working Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology
Downloads 2,443
8.

Risk Analysis of Accounting Information System Infrastructure

Number of pages: 12 Posted: 15 Feb 2011
Working Paper Series
"Alexandru Ioan Cuza" University - Ia?i, România - Faculty of Economics and Business Administration - Doctoral School of Economics
Downloads 2,169
9.

Case Studies of Cybercrime and its Impact on Marketing Activity and Shareholder Value

Academy of Marketing Studies Journal, 2011
Number of pages: 19 Posted: 14 Dec 2010
Accepted Paper Series
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 2,127
10.

R&D Investment and the Financial Performance of Technological Firms

International Journal of Business, Vol. 10, No. 3, 2005
Number of pages: 20 Posted: 16 Aug 2005
Accepted Paper Series
Ecole Nationale Superieure des Telecommunications and IDRAC Business School
Downloads 2,096
11.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Loyola-LA Legal Studies Paper No. 2007-37
Number of pages: 64 Posted: 03 Oct 2007 Last Revised: 27 Jul 2014
Working Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 2,030
12.

Why ABC is Not Widely Implemented?

International Journal of Business, Vol. VII, No. 1, 2007
Number of pages: 6 Posted: 31 Mar 2009 Last Revised: 28 Aug 2012
Accepted Paper Series
University of Auckland - Department of Accounting and Finance and University of Glasgow
Downloads 2,012
13.

The Use of ICT in Teaching and Learning of Accounting Education in Nigeria

33rd Annual Convention and International Conference of Nigeria Association for Educational Medial and Technology (NAEMT) at Emmanuel Alayande College of Education, Oyo State, Nigeria, October 8-12, 2012
Number of pages: 10 Posted: 25 Dec 2012
Accepted Paper Series
Federal College of Education, Oyo - Business Education Department and Federal College of Education, Oyo - Business Education Department
Downloads 1,972
14.

BEPS and Global Digital Taxation

Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9 Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,894
15.

Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle

Journal of Theoretical Accounting Research, 12(2), 28-48, 2017
Number of pages: 21 Posted: 27 Jun 2016 Last Revised: 28 Aug 2017
Accepted Paper Series
Barry University
Downloads 1,884
16.

Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Startup Companies

Stanford GSB Research Paper No. 1874
Number of pages: 47 Posted: 01 Dec 2004
Working Paper Series
University of Navarra - IESE Business School and Stanford Graduate School of Business
Downloads 1,800
17.

Information Quality for a University Accounting Information System

Number of pages: 30 Posted: 27 Oct 2008
Working Paper Series
University of New England
Downloads 1,772
18.

Does Eva Beat Earnings? Round 2: Evidence from Internet Companies

Number of pages: 21 Posted: 05 Oct 2000
Working Paper Series
University of New South Wales, University of New South Wales and UNSW Australia Business School, School of Accounting
Downloads 1,751
19.

Determinants of Economic and Accounting Components of Residual Income: An Application to the Pharmaceutical Industry

Number of pages: 47 Posted: 08 May 2000
Working Paper Series
Chapman University -- The George L. Argyros School of Business & Economics and University of Washington - Department of Accounting
Downloads 1,745
20.

Pricing an Emerging Industry: Evidence from Internet Subsidiary Carve-Outs

Number of pages: 48 Posted: 02 Dec 1999
Working Paper Series
University of Virginia - Darden School of Business and Peking University - Guanghua School of Management - Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,741
21.

Management Accounting Change and ERP, an Assessment of Research

Number of pages: 25 Posted: 10 May 2007
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Radboud University Nijmegen, Erasmus University Rotterdam (EUR) and Erasmus University Rotterdam (EUR)
Downloads 1,672
22.

Value Relevance of Nonfinancial Information: The Case of Patent Data

Number of pages: 35 Posted: 02 Mar 1998
Working Paper Series
University of Kansas, University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Downloads 1,523
23.

Economic Consequences of Internet Financial Reporting

Schmalenbach Business Review, Vol. 55, pp. 262-279, October 2003
Number of pages: 18 Posted: 06 Jun 2004
Accepted Paper Series
University of Graz
Downloads 1,476
24.

Role of Accounting Information in Decision-Making Process, the Importance for its Users

2017 ENTRENOVA Conference Proceedings
Number of pages: 8 Posted: 20 Nov 2018
Accepted Paper Series
University of Prishtina and University of Prishtina
Downloads 1,460
25.

The Adoption of Computerized Accounting System in Small Medium Enterprises in Melaka, Malaysia

International Journal of Business and Management; Vol. 7, No. 18; 2012
Number of pages: 14 Posted: 21 Jan 2013
Accepted Paper Series
Aichi University, International Pacific University and University of Technical Malaysia Melaka
Downloads 1,413
26.

Artificial Intelligence Systems Applied to Accounting, Auditing and Finance

Number of pages: 13 Posted: 26 Aug 2009 Last Revised: 26 Jul 2014
Working Paper Series
Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC) - Accounting Department
Downloads 1,390
27.

Valoración de Intangibles (Intangible Valuation)

Cuadernos Latinoamericanos de Administración Julio – diciembre de 2013 Volumen IX Número 17 ISSN: 1900-5016. Pp. 29-47
Number of pages: 49 Posted: 09 Jun 2005 Last Revised: 07 Nov 2014
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,387
28.

Controls, Approach & it Audit Judgment: A Case

University of Windsor Working Paper No. 2003-03
Number of pages: 37 Posted: 13 Apr 2003
Working Paper Series
University of Windsor - Odette School of Business
Downloads 1,382
29.

Using Electronic Audit Workpaper Systems in Audit Practice: Task Analysis, Learning, and Resistance

Number of pages: 33 Posted: 04 Oct 2006
Working Paper Series
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,379
30.

An Introduction to XBRL

Number of pages: 19 Posted: 23 Aug 2007
Working Paper Series
affiliation not provided to SSRN, Dublin City University and University of Minnesota
Downloads 1,366
31.

The Role of Management Accounting and Control Systems as Antecedents of Organizational Creativity and Innovation Capabilities

Number of pages: 31 Posted: 04 May 2011
Working Paper Series
University of East Anglia (UEA) and ESADE Business School
Downloads 1,312
32.

Innovation, Managerial Myopia, and Financial Reporting

INSEAD Working Paper No. 2013/35/AC
Number of pages: 56 Posted: 16 Dec 2012 Last Revised: 07 Apr 2015
Working Paper Series
Nanyang Business School, Nanyang Technological University, Georgetown University - Department of Accounting and Business Law, Nanyang Technological University (NTU) - Nanyang Business School and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 1,304
33.

Technological Innovations, Activity Based Costing and Satisfaction

Journal of Accounting - Business & Management, Vol. 14, pp. 53-63, 2007
Number of pages: 12 Posted: 31 Mar 2009 Last Revised: 28 Aug 2012
Accepted Paper Series
University of Auckland - Department of Accounting and Finance, Edith Cowan University - School of Accounting, Finance and Economics and University of Glasgow
Downloads 1,302
34.

E-Commerce and International Tax Planning

Number of pages: 42 Posted: 21 Jun 2004
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 1,296
35.

Accounting Information System of the Financial Institutions in Bangladesh: An Evaluation

The Bangladesh Accountant, October- December 2008
Number of pages: 15 Posted: 23 May 2011
Accepted Paper Series
Department of Management, University of Dhaka and Jagannath University
Downloads 1,267
36.

Integrated Information Systems, Sas 94 & Auditors

University of Windsor Working Paper No. 2003-01
Number of pages: 30 Posted: 29 Mar 2003
Working Paper Series
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics

Multiple version iconThere are 2 versions of this paper

Downloads 1,263
37.

Continuous Auditing in ERP System Environments: The Current State and Future Directions

Number of pages: 43 Posted: 25 Nov 2009
Working Paper Series
University of South Florida - School of Accountancy and University of Central Florida
Downloads 1,248
38.

Determining Factors of Internet Financial Reporting in Indonesia

Accounting & Taxation, Vol. 1, No. 1, pp. 87-99, 2009
Number of pages: 13 Posted: 26 Feb 2010
Accepted Paper Series
Perbanas School of Business Surabaya - Indonesia
Downloads 1,235
39.

Corporate Reporting on the Internet

Accounting Horizons, Vol. 13, No. 3, pp. 241-257, 1999
Number of pages: 17 Posted: 04 Oct 2006
Accepted Paper Series
Graduate School of Management, UC-Davis, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Downloads 1,195
40.

Determinants of Revenue Reporting Practices for Internet Firms

Number of pages: 50 Posted: 25 Jan 2001
Working Paper Series
Chapman University -- The George L. Argyros School of Business & Economics, University of Oregon and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,194
41.

Environmental Cost Accounting in Italy: A Research Note

Number of pages: 21 Posted: 01 Oct 2009
Working Paper Series
University of Teramo and University of Pisa
Downloads 1,185
42.

Extensible Business Reporting Language: The Future of E-Commerce-Driven Accounting

International Journal of Business, Vol. 9, No. 1, 2004
Number of pages: 24 Posted: 08 Feb 2004
Accepted Paper Series
Saint Joseph's University and Massachusetts Association for Healthcare Quality
Downloads 1,177
43.
Downloads 1,163
44.

Free: Accounting for the Costs of the Internet’s Most Popular Price

61 UCLA L. Rev. 606 (2014)
Number of pages: 65 Posted: 20 Mar 2013 Last Revised: 13 Mar 2018
Accepted Paper Series
University of California, Berkeley - School of Information and University of Washington
Downloads 1,158
45.

The Value Relevance of Financial Statements in Private Equity Markets

Number of pages: 46 Posted: 08 Jan 2004
Working Paper Series
University of North Carolina Kenan-Flagler Business School
Downloads 1,142
46.

Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms

Number of pages: 28 Posted: 31 Dec 2004
Working Paper Series
Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and University of Georgia - J.M. Tull School of Accounting
Downloads 1,097
47.

Capitalization of R&D Costs and Earnings Management: Evidence from Italian Listed Companies

Number of pages: 43 Posted: 05 Oct 2007
Working Paper Series
Bocconi University - Department of Accounting, Bocconi University - Department of Accounting and HEC - University of Lausanne
Downloads 1,093
48.

Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers

Number of pages: 8 Posted: 18 Oct 2009
Working Paper Series
Macquarie University, Swinburne University of Technology, Saki Partners and Macquarie University - Graduate School of Management
Downloads 1,078
49.

The Relevance of the Balanced Scorecard on Assessing Firm Performance of Ecommerce Companies

Number of pages: 31 Posted: 31 Jul 2005
Working Paper Series
Suffolk University and Worcester Polytechnic Institute (WPI)
Downloads 1,016
50.

The Use of Management Control Systems (Mcs) Information in the Small Business Sector and the Relationship between Mcs, Strategy and Performance

Number of pages: 49 Posted: 15 Jun 2005
Working Paper Series
Kemi-Tornio University of Applied Sciences - Department of Business Administration
Downloads 969