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D'Amore-McKim: Accounting (Topic)

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Viewing: 1 - 50 of 65 papers

1.

The Corporate Governance Mosaic and Financial Reporting Quality

Journal of Accounting Literature, pp. 87-152, 2004
Number of pages: 80 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Accepted Paper Series
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 4,695
2.

INTERNAL CONTROL QUALITY AND AUDIT PRICING UNDER THE SARBANES-OXLEY ACT

Number of pages: 38 Posted: 06 Feb 2007
Working Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 2,380
3.

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
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 2,122
4.

Internal Control Material Weaknesses and CFO Compensation

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 07 Oct 2007 Last Revised: 05 Dec 2012
Accepted Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,976
5.

A Summary of Research on External Auditor Reliance on the Internal Audit Function

Auditing: A Journal of Practice & Theory, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-11,
Number of pages: 57 Posted: 05 Apr 2012 Last Revised: 13 Jun 2013
Accepted Paper Series
Washington State University, Auburn University, University of Nevada, Las Vegas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of South Carolina
Downloads 1,615
6.

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Mar 2010 Last Revised: 13 Jun 2013
Accepted Paper Series
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 1,545
7.

Shifting Innovation to Users Via Toolkits

MIT Sloan Working Paper No. 4232-02
Number of pages: 24 Posted: 27 Apr 2002
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Northeastern University - Entrepreneurship and Innovation
Downloads 1,210
8.

Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Number of pages: 33 Posted: 04 Sep 2007 Last Revised: 05 Dec 2012
Working Paper Series
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,199
9.

The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions

Number of pages: 28 Posted: 13 May 1997
Working Paper Series
Northeastern University - Accounting Group and University of Massachusetts at Boston

Multiple version iconThere are 2 versions of this paper

Downloads 1,114
10.

Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions

Number of pages: 48 Posted: 24 Sep 2009
Working Paper Series
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA), VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Group
Downloads 1,070
11.

Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems?

Journal of Information Systems, Forthcoming
Number of pages: 41 Posted: 14 Apr 2005
Accepted Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 997
12.

A Comparative Evaluation of Belief Revision Models in Auditing

Number of pages: 46 Posted: 04 Jun 1999
Working Paper Series
Northeastern University, University of Southern California and Governors State University

Multiple version iconThere are 2 versions of this paper

Downloads 966
13.

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

Journal of Accounting Research 48 (3) June 2010
Number of pages: 46 Posted: 27 Nov 2009 Last Revised: 19 Apr 2017
Accepted Paper Series
University of South Carolina and Northeastern University - Accounting Group
Downloads 836
14.

Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process

Number of pages: 19 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Working Paper Series
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 801
15.

The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 24 May 2010 Last Revised: 05 Dec 2012
Accepted Paper Series
University of Florida - Fisher School of Accounting and Northeastern University - Accounting Group
Downloads 776
16.

Chief Financial Officers as Inside Directors

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Apr 2010 Last Revised: 21 Apr 2013
Accepted Paper Series
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 751
17.

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 28 Sep 2009 Last Revised: 05 Dec 2012
Accepted Paper Series
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Northeastern University and Northeastern University - Accounting Group
Downloads 730
18.

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Number of pages: 31 Posted: 29 Dec 2006
Working Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 711
19.

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Accounting Horizons, Forthcoming
Number of pages: 41 Posted: 25 Apr 2011 Last Revised: 22 Mar 2013
Accepted Paper Series
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 616
20.

The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance

Number of pages: 53 Posted: 21 Jan 2010 Last Revised: 05 Dec 2012
Working Paper Series
University of Pittsburgh - Accounting Group and Bentley University
Downloads 597
21.

The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US

Number of pages: 48 Posted: 08 Dec 2008
Working Paper Series
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 597
22.

The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance

Number of pages: 38 Posted: 09 Jun 2005
Working Paper Series
Northeastern University - College of Business Administration, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Auburn University
Downloads 490
23.

The Sarbanes-Oxley Act: Legal Implications and Research Opportunities

Boston College Law School Research Paper No. 122, Research in Accounting Regulation, Vol. 19, 2006
Number of pages: 26 Posted: 28 Nov 2006
Accepted Paper Series
University of Florida - Fisher School of Accounting, George Washington University and Northeastern University - Accounting Group
Downloads 481
24.

Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 39 Posted: 06 Dec 2009 Last Revised: 05 Dec 2012
Accepted Paper Series
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 463
25.

Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Forthcoming
Number of pages: 34 Posted: 04 Nov 2008 Last Revised: 05 Dec 2012
Accepted Paper Series
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 461
26.

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp. 54-68, October 2009
Number of pages: 39 Posted: 11 Jun 2009 Last Revised: 05 Dec 2012
Accepted Paper Series
University of South Carolina, Northeastern University - Accounting Group and University of South Carolina

Multiple version iconThere are 2 versions of this paper

Downloads 418
27.

A Comparison of Auditor and Client Negotiation Decisions

Number of pages: 28 Posted: 29 Apr 2004
Working Paper Series
Washington State University and University of Massachusetts at Amherst
Downloads 407
28.

Auditor Negotiations: An Examination of the Efficacy of Intervention Methods

Accounting Review, Forthcoming
Number of pages: 38 Posted: 14 Apr 2005
Accepted Paper Series
UNSW Australia Business School, School of Accounting, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 382
29.

Loss Aversion, Instant Endowment and Risk-Bearing: The Relation between Stock-Based Compensation and Managerial Risk-Seeking Behavior

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 07 Dec 2005 Last Revised: 05 Dec 2012
Working Paper Series
Seattle Pacific University, Northeastern University - Accounting Group and Seattle University - Albers School of Business and Economics
Downloads 365
30.

Productivity-Target Difficulty, Performance-Based Pay and Outside-the-Box Thinking

Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-02, AAA 2011 Management Accounting Section (MAS) Meeting Paper,
Number of pages: 39 Posted: 10 Aug 2010 Last Revised: 25 Jan 2013
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and Northeastern University - Accounting Group
Downloads 317
31.

An Examination of Auditor Negotiation Strategies

Northeastern U. College of Business Administration Research Paper No. 08-005
Number of pages: 44 Posted: 12 Jun 2008
Working Paper Series
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Northeastern University - Accounting Group
Downloads 304
32.

Changes in Audit Market Competition and the Big N Premium

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 48 Posted: 20 Apr 2012
Accepted Paper Series
University of New South Wales, UNSW Australia Business School, School of Accounting, Boston College and Northeastern University - Accounting Group
Downloads 258
33.

Class Participation in Accounting Courses: Relationship Among Preparation, Frequency, Comfort, and Learning

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 28 Posted: 31 Jul 2008
Working Paper Series
Northeastern University, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 252
34.

Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts

Review of Accounting Studies 17 (1) March 2012
Number of pages: 29 Posted: 28 Jun 2011 Last Revised: 19 Apr 2017
Accepted Paper Series
University of South Carolina, University of South Carolina and Northeastern University - Accounting Group
Downloads 234
35.

Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations?

AAA 2007 Management Accounting Section (MAS) Meeting Paper
Number of pages: 52 Posted: 10 Aug 2006
Working Paper Series
Thunderbird School of Global Management, University of Illinois at Urbana-Champaign and Emory University
Downloads 226
36.

Optimal Tax Risk and Firm Value

Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-08,
Number of pages: 46 Posted: 11 Nov 2012
Working Paper Series
Northeastern University
Downloads 218
37.

The Impact of Changes in the Reporting Environment on the Disposition of Proposed Audit Adjustments

Northeastern U. College of Business Administration Research Paper No. 08-006
Number of pages: 42 Posted: 02 Jan 2009
Working Paper Series
University of Delaware - Accounting & MIS, Northeastern University - Accounting Group and University of Massachusetts at Boston
Downloads 213
38.

Cold Calling in Accounting Courses: Impact on Participation, Volunteering and Comfort

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 36 Posted: 21 Jul 2009
Working Paper Series
Northeastern University, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 136
39.

The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements

Auditing: A Journal of Practice & Theory, May 2012
Number of pages: 36 Posted: 28 Feb 2012
Accepted Paper Series
University of Florida - Fisher School of Accounting and Northeastern University - Accounting Group
Downloads 125
40.

Discussion Participation: Student Perceptions of Relationships Among Preparation, Participation, Comfort and Learning

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 25 Jul 2009
Working Paper Series
Northeastern University, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 92
41.

A Comparative Evaluation of Belief Revision Models in Auditing

Auditing: A Journal of Practice & Theory, Vol 18, No 2, Autumn 1999
Posted: 19 Jul 1999
Accepted Paper Series
Northeastern University, University of Southern California and Governors State University

Multiple version iconThere are 2 versions of this paper

42.

A Management Accounting Challenge: Designing Performance Measures for Product Design

Posted: 13 Jan 1998
Working Paper Series
Northeastern University - Accounting Group and Northeastern University - Accounting Group
43.

A Multistage Approach to External Auditor's Evaluation of the Internal Audit Function

Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
Posted: 17 Oct 2001
Accepted Paper Series
Northeastern University
44.

Are Audit Program Plans Risk-Adjusted?

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Posted: 17 May 1999
Accepted Paper Series
University of Southern California and Northeastern University - Accounting Group
45.

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Research in Accounting Regulations, Vol. 20, 2007
Posted: 12 Nov 2007
Accepted Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

Multiple version iconThere are 2 versions of this paper

46.

Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt

Contemporary Accounting Research, Forthcoming
Posted: 18 Oct 2012 Last Revised: 02 Oct 2013
Accepted Paper Series
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA), VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Group
47.

Client Risk Factors and Audit Resource Allocation Decisions

Abacus, Vol. 47, No. 1, pp. 85-108, 2011
Posted: 27 Jan 2011 Last Revised: 05 Dec 2012
Accepted Paper Series
Hitotsubashi University - Graduate School of Commerce and Management, University of Southern California and Northeastern University - Accounting Group
48.

Component Technologies, Inc.: Adding FlexConnex Capacity

As published in Issues in Accounting Education, Vol 15, No 2, May 2000
Posted: 12 Sep 2000
Accepted Paper Series
Northeastern University - Accounting Group
49.

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Journal of Accounting & Economics (JAE), Vol. 48, No. 1, 2009
Posted: 12 Feb 2008 Last Revised: 18 Apr 2017
Accepted Paper Series
University of South Carolina, Northeastern University - Accounting Group and University of South Carolina

Multiple version iconThere are 2 versions of this paper

50.

Internal Controls Quality and Audit Pricing Under the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 25 Jul 2007
Accepted Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy