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1.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 12,274
2.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, University of Manchester - Manchester Business School and Alliance Manchester Business School
Downloads 8,048
3.

Management of Information Systems: Insights from Management Accounting Research

Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
Number of pages: 39 Posted: 07 Aug 2006 Last Revised: 30 Jan 2011
Accepted Paper Series
Hong Kong Baptist University and City University of Hong Kong (CityUHK) - Department of Management Sciences
Downloads 6,623
4.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,016
5.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,425
6.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,197
7.

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

Multiple version iconThere are 2 versions of this paper

Downloads 4,872
8.

Entrepreneurial Shareholder Activism: Hedge Funds and Other Private Investors

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, ECGI - Finance Working Paper No. 140/2006, NYU Law and Economics Research Paper No. 06-41, 1st Annual Conference on Empirical Legal Studies
Number of pages: 73 Posted: 05 Jul 2006 Last Revised: 24 Jun 2008
Working Paper Series
New York University (NYU) - Department of Accounting and University of Maryland - Robert H. Smith School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,726
9.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,456
10.

Accounting Quality and Debt Contracting

Number of pages: 45 Posted: 17 Sep 2004
Working Paper Series
Arizona State University - W.P. Carey School of Business, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 3,332
11.

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 53 Posted: 05 Aug 2005
Working Paper Series
University of Southern California - Marshall School of Business, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 3,119
12.

IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 30 Posted: 29 Sep 2008 Last Revised: 15 Mar 2012
Working Paper Series
affiliation not provided to SSRN, UWA Business School (Accounting & Finance), Murdoch University and University of Western Australia
Downloads 2,855
13.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,770
14.

Causes and Consequences of Goodwill Impairment Losses

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 15 Sep 2004 Last Revised: 13 Feb 2011
Working Paper Series
University of Minnesota - Twin Cities - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Minnesota - Twin Cities
Downloads 2,740
15.

How Does Internal Control Regulation Affect Financial Reporting?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 45 Posted: 15 Sep 2006 Last Revised: 15 Sep 2009
Working Paper Series
Villanova University - Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Multiple version iconThere are 2 versions of this paper

Downloads 2,615
16.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
Accepted Paper Series
University of Georgia, Michigan State University - Department of Accounting & Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,559
17.

Why do CFOs Become Involved in Material Accounting Manipulations?

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 01 Sep 2008 Last Revised: 29 Jan 2013
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, National University of Singapore and University of California-Irvine
Downloads 2,464
18.

The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors

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Number of pages: 39 Posted: 10 Nov 2004
Working Paper Series
Utah State University - School of Accountancy and DePaul University - School of Accountancy and MIS
Downloads 2,253
19.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Accepted Paper Series
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,245
20.

Board Committees, CEO Compensation, and Earnings Management

Number of pages: 43 Posted: 03 Mar 2008 Last Revised: 04 Mar 2008
Working Paper Series
Vienna University of Economics and Business and University of Texas at Austin - McCombs School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,220
21.

Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 42 Posted: 14 Sep 2006
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 2,186
22.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,162
23.

Management Forecast Credibility and Underreaction to News

Number of pages: 49 Posted: 15 Sep 2006 Last Revised: 18 Apr 2013
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,129
24.

Related Party Transactions

AAA 2005 FARS Meeting Paper
Number of pages: 40 Posted: 20 Jan 2005
Working Paper Series
Florida Atlantic University - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Downloads 2,077
25.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim - Accounting and Taxation, University of Cologne and London School of Economics & Political Science (LSE)
Downloads 1,939
26.

Sarbanes-Oxley and the Culmination of Internal Control Development: A Study of Reactive Evolution

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 16 Posted: 06 Apr 2004
Working Paper Series
Auburn Montgomery - Department of Accounting and Finance, University of Alabama and Auburn University - Department of Accounting and Finance
Downloads 1,922
27.

Off-Balance-Sheet Activities, Earnings Persistence and Stock Prices: Evidence from Operating Leases

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 58 Posted: 01 Oct 2005
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 1,882
28.

The Adoption of IFRS in the UK

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 21 Posted: 01 Oct 2008
Working Paper Series
University of Hertfordshire and University of Hertfordshire - Business School
Downloads 1,878
29.

An Examination of the Effects of Budgetary Control on Performance: Evidence from the Cities

AAA 2008 MAS Meeting Paper
Number of pages: 42 Posted: 31 Jul 2007 Last Revised: 10 Oct 2013
Working Paper Series
University of Louisville - College of Business and Northern Illinois University - Department of Accountancy
Downloads 1,809
30.

The Association Between Activity-Based Costing System Adoption and Hospital Performance

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 70 Posted: 01 Aug 2006
Working Paper Series
Texas A&M University - Department of Accounting, affiliation not provided to SSRN and University of Illinois - Chicago
Downloads 1,794
31.

Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions

Accounting and Finance, Forthcoming
Number of pages: 41 Posted: 16 Sep 2007 Last Revised: 11 Jun 2010
Working Paper Series
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 1,785
32.

Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 31 Posted: 16 Jan 2006 Last Revised: 20 Jun 2011
Working Paper Series
University of Oregon, University of Oregon - Department of Economics and DePaul University
Downloads 1,783
33.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 1,746
34.

Earnings Management and Delisting Risk of Initial Public Offerings

Simon School, University of Rochester, Research Paper Series, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 02 Oct 2005 Last Revised: 22 Nov 2010
Working Paper Series
Tsinghua University - School of Economics & Management and University of Hawaii at Manoa
Downloads 1,732
35.

Drivers and Barriers to Management Accounting Change

AAA 2008 MAS Meeting Paper
Number of pages: 47 Posted: 28 Jul 2007 Last Revised: 11 Jan 2008
Working Paper Series
Goethe University Frankfurt - Department of Finance, University Frankfurt - E-Finance Lab and Goethe University Frankfurt - Faculty of Economics and Business Administration
Downloads 1,719
36.

The Contagion Effects of Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 49 Posted: 15 Sep 2004
Working Paper Series
University of Iowa - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,710
37.

Value of Cash Holdings and Accounting Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 11 Jun 2009 Last Revised: 25 Aug 2011
Working Paper Series
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

Downloads 1,647
38.

Do Buy-Side Analysts Out-Perform the Sell-Side?

Number of pages: 65 Posted: 30 Sep 2005
Working Paper Series
Harvard Business School, Harvard Business School, Northwestern University - Kellogg School of Management, University of California, Irvine - Paul Merage School of Business and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 1,640
39.

Accounting Discretion and Purchase Price Allocation After Acquisitions

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, HKUST Business School Research Paper No. 07-04
Number of pages: 58 Posted: 15 Sep 2006
Working Paper Series
University of Minnesota - Twin Cities and Hong Kong Polytechnic University
Downloads 1,632
40.

Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations

AFA 2006 Boston Meetings Paper, Review of Financial Studies, vol. 22, no. 2, 4189-4217, 2009, AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper, EFA 2005 Moscow Meetings
Number of pages: 37 Posted: 03 Aug 2005 Last Revised: 14 Nov 2013
Working Paper Series
Case Western Reserve University - Weatherhead School of Management, Washington University in St. Louis - John M. Olin Business School, Singapore Management University and Ohio State University (OSU) - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,619
41.

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 11 Sep 2008 Last Revised: 13 Nov 2011
Working Paper Series
University of Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 1,570
42.

Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers

The Accounting Review, Vol. 86, No. 1, 2011
Number of pages: 46 Posted: 17 Sep 2008 Last Revised: 27 Aug 2010
Working Paper Series
Brigham Young University - Marriott School, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 1,522
43.

Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 23 Aug 2007 Last Revised: 09 Apr 2013
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business, City University of Hong Kong - College of Business and Singapore Management University
Downloads 1,503
44.

The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions

The Accounting Review, Vol. 91, No. 5, pp. 1467-1492, 2016
Number of pages: 47 Posted: 21 Aug 2012 Last Revised: 01 Feb 2017
Accepted Paper Series
London Business School, University of Southern California - Marshall School of Business and Harvard University - Harvard Business School
Downloads 1,486
45.

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Number of pages: 64 Posted: 06 May 2005 Last Revised: 02 Feb 2009
Working Paper Series
University of Illinois at Chicago, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,472
46.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007
Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,461
47.

Investor Sentiment, Post-Earnings Announcement Drift, and Accruals

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 03 Sep 2008 Last Revised: 24 Jun 2009
Working Paper Series
New York University and College of William and Mary - Mason School of Business
Downloads 1,428
48.

Real Options in the Motion Picture Industry: Evidence from Film Marketing and Sequels

Contemporary Accounting Research, Vol. 28, No. 5, pp. 1438-1466, Winter 2011
Number of pages: 56 Posted: 29 May 2011 Last Revised: 16 Dec 2011
Accepted Paper Series
California State University at Fullerton, University of Southern California - Leventhal School of Accounting and London School of Economics & Political Science (LSE)
Downloads 1,423
49.

Institutional Investors and Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 43 Posted: 17 Sep 2004
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and Central Connecticut State University
Downloads 1,422
50.

Subjectivity in Compensation Contracting

AAA Management Accounting Section (MAS) 2006 Meeting Paper, Journal of Accounting Literature, Vol. 27, pp. 1-32, 2008
Number of pages: 40 Posted: 01 Aug 2005 Last Revised: 08 Jul 2009
Accepted Paper Series
Tulane University - A.B. Freeman School of Business
Downloads 1,407