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D'Amore-McKim: Accounting (Topic)

35,797 Total downloads

Viewing: 1 - 50 of 65 papers

1.

The Concave Association Between Tax Reserves and Equity Value

Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-08,
Number of pages: 52 Posted: 11 Nov 2012 Last Revised: 29 Jan 2018
Working Paper Series
James Madison University
Downloads 237
2.

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
3.

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets

Accounting Review, March 2013
Posted: 14 Sep 2012 Last Revised: 18 Jun 2018
Accepted Paper Series
University of Miami - Department of Accounting, Northeastern University - Accounting Group and Northeastern University - Accounting Group
4.

Turning Up the Volume: An Experimental Investigation of the Role of Mutual Monitoring in Tournaments

Contemporary Accounting Research, Forthcoming
Posted: 21 Aug 2012
Accepted Paper Series
Tulane University - A.B. Freeman School of Business, Emory University and Northeastern University - Accounting Group
5.

Reducing Assimilation Effects in Performance Evaluation Judgments

Posted: 18 Aug 2012
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Northeastern University - Accounting Group and Northeastern University - Accounting Group
6.

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 276
7.

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, NHH Norwegian School of Economics, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of South Carolina
Downloads 1,808
8.

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 132
9.

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 243
10.

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 670
11.

The Effect of Accounting Information on Taxpayers’ Acceptance of Tax Reform

Journal of American Taxation Association, Forthcoming
Posted: 25 Apr 2011
Accepted Paper Series
Northeastern University - D’Amore-McKim School of Business, Northeastern University - Accounting Group, Northeastern University - Accounting Group and Northeastern University - Accounting Group
12.

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
13.

When Betrayal Aversion Meets Loss Aversion: The Effects of Changes in Economic Conditions on Internal Control System Choices

Journal of Management Accounting Research, Forthcoming
Posted: 06 Jan 2011
Accepted Paper Series
University of Pittsburgh - Katz Graduate School of Business and Northeastern University - Accounting Group
14.

Investor Reactions to Contrasts Between the Earnings Preannouncements of Peer Firms

Contemporary Accounting Research, Forthcoming
Posted: 05 Jan 2011
Accepted Paper Series
Northeastern University - Accounting Group and Northeastern University - Accounting Group
15.

Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?

Journal of Business Ethics, Forthcoming
Posted: 30 Sep 2010
Accepted Paper Series
Northeastern University - Accounting Group
16.

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 333
17.

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 819
18.

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 789
19.

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 1,758
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 648
21.

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 495
22.

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 942
23.

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 772
24.

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 1,203
25.

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 96
26.

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 157
27.

Voluntary Disclosure of Auditor-Provided Tax Service Fees

The Journal of the American Taxation Association, Spring 2010
Posted: 24 Jun 2009
Accepted Paper Series
Bentley University - Department of Accountancy, University of Miami - Department of Accounting, Northeastern University and University of Nebraska at Lincoln - School of Accountancy
28.

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 454
29.

The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments

Posted: 25 Apr 2009
Working Paper Series
Suffolk University - Sawyer School of Management, Northeastern University - Accounting Group and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
30.

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 219
31.

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 622
32.

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 470
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 267
34.

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 309
35.

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

36.

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 5,684
37.

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 823
38.

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

39.

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 2,032
40.

Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment

Journal of Business and Behavioral Sciences, 2007
Posted: 06 Oct 2007
Accepted Paper Series
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems

Multiple version iconThere are 2 versions of this paper

41.

The Impact of Multiple Tax Returns on Tax Compliance Behavior: A Mental Accounting Framework

Posted: 13 Sep 2007 Last Revised: 05 Dec 2012
Working Paper Series
Northeastern University - Accounting Group, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
42.

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 2,183
43.

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 1,244
44.

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
45.

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 2,473
46.

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 724
47.

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 484
48.

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 234
49.

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 377
50.

The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance

Number of pages: 38 Posted: 09 Jun 2005
Working Paper Series
Northeastern University - Accounting Group, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Auburn University
Downloads 502