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Scheller: Accounting (Topic)

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Viewing: 1 - 50 of 59 papers

1.

The Effects of Lease Capitalization on Various Financial Measures: An Analysis of the Retail Industry

Journal of Applied Research in Accounting and Finance, Vol. 2, No. 2, pp. 3-13, 2007
Number of pages: 15 Posted: 06 Feb 2008
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 1,298
2.

A Review of Academic Research on the Reporting of Cash Flows from Operations

Number of pages: 67 Posted: 04 Mar 2012 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business and Arizona State University
Downloads 1,090
3.

A Model of Mandatory Auditor Rotation

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
Number of pages: 32 Posted: 10 Jan 2006
Working Paper Series
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 879
4.

Predicting the Next Step of a Random Walk: Experimental Evidence of Regime-Shifting Beliefs

AFA 2002 Atlanta Meetings
Number of pages: 35 Posted: 20 Apr 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Downloads 843
5.

Bubbles in Experimental Asset Markets: Irrational Exuberance No More

Federal Reserve Bank of Atlanta Working Paper 2002-24
Number of pages: 40 Posted: 13 Oct 2001
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, McMaster University - DeGroote School of Business, Georgia Institute of Technology - Accounting Area and McMaster University - Michael G. DeGroote School of Business
Downloads 773
6.

Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 33-42 2008
Number of pages: 16 Posted: 01 Oct 2008
Accepted Paper Series
affiliation not provided to SSRN and Georgia Institute of Technology - Accounting Area
Downloads 681
7.

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Journal of Accounting Research, September 2007, McCombs Research Paper Series No. ACC-05-06
Number of pages: 48 Posted: 30 Mar 2006 Last Revised: 25 Oct 2015
Accepted Paper Series
University of Texas at Austin, University of Texas and Georgia Institute of Technology

Multiple version iconThere are 2 versions of this paper

Downloads 554
8.

The Non-Designation of Derivatives as Hedges for Accounting Purposes

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 2, p. 3, 2008
Number of pages: 19 Posted: 12 Mar 2009
Accepted Paper Series
Georgia Institute of Technology and Georgia Institute of Technology - Accounting Area
Downloads 552
9.

Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47 Posted: 27 Aug 2007 Last Revised: 25 Oct 2015
Working Paper Series
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and George Washington University - Department of Accountancy
Downloads 536
10.

Beyond a One-Size-Fits-All Mentality: An Experimental Investigation of How Narcissistic Employees Respond to Relative Performance Information

Georgia Tech Scheller College of Business Research Paper No. 2016-053
Number of pages: 38 Posted: 15 Mar 2012 Last Revised: 04 Oct 2016
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of Accounting
Downloads 449
11.

Does Long Tenure Erode Auditor Independence?

CAAA Annual Conference 2012
Number of pages: 33 Posted: 10 Jan 2012
Working Paper Series
Wilfrid Laurier University, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 433
12.

Deferred Tax Assets & the Disclosure of Tax Planning Strategies

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 6, No. 1, pp. 31-46, 2011
Number of pages: 24 Posted: 10 Nov 2011
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and affiliation not provided to SSRN
Downloads 419
13.

Inducing Reliable Reporting

Cornell University
Number of pages: 50 Posted: 19 Jan 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Downloads 406
14.

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 25 Oct 2015
Working Paper Series
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 390
15.

An Experimental Examination of the House Money Effect in a Multi-Period Setting

FRB of Atlanta Working Paper No. 2003-13
Number of pages: 23 Posted: 12 Nov 2003
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, McMaster University - DeGroote School of Business, Georgia Institute of Technology - Accounting Area and McMaster University - Michael G. DeGroote School of Business
Downloads 342
16.

Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 30 Jul 2007 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 334
17.

Experimental Evidence of How Prior Experience as an Auditor Influences Managers' Strategic Reporting Decisions

Number of pages: 39 Posted: 24 Aug 2006
Working Paper Series
University of Mississippi - Patterson School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Texas at Austin - Department of Accounting
Downloads 331
18.

The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls

Number of pages: 32 Posted: 19 Oct 2012 Last Revised: 25 Oct 2015
Working Paper Series
Colorado State University, Fort Collins, Georgia Institute of Technology - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Downloads 330
19.

Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices

Accounting Review, Forthcoming
Number of pages: 51 Posted: 29 Jul 2011
Accepted Paper Series
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology and Brigham Young University
Downloads 310
20.

Misleading Signals from Operating Cash Flow in the Presence of Non-Controlling Interests

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 2, 2012
Number of pages: 20 Posted: 12 Feb 2013
Working Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 278
21.

Controls and the Asymmetric Stickiness of Norms

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 19 Mar 2013 Last Revised: 16 Aug 2016
Working Paper Series
Arizona State University (ASU) - W.P. Carey School of Business, Georgia State University, Brigham Young University and Indiana University - Kelley School of Business
Downloads 258
22.

Are 'Good' Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes

Number of pages: 39 Posted: 26 Sep 2015 Last Revised: 16 Nov 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and University of Waterloo - School of Accounting and Finance
Downloads 242
23.

Selection Benefits of Stock-Based Compensation for the Rank-and-File

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 34 Posted: 17 Aug 2012 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 235
24.

The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry

Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Number of pages: 15 Posted: 15 Feb 2010
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and affiliation not provided to SSRN
Downloads 232
25.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, Vol. 16, No. 3, 2011
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 25 Oct 2015
Accepted Paper Series
University of Georgia, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Warrington College of Business Administration and Georgia Institute of Technology
Downloads 211
26.

Bid-Ask Spreads in Multiple Dealer Settings: Some Experimental Evidence

Working Paper 98-9
Number of pages: 30 Posted: 03 Sep 1998
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business and Georgia Institute of Technology - Accounting Area
Downloads 208
27.

Directional Preferences, Information Processing, and Investors' Forecasts of Earnings

Number of pages: 37 Posted: 20 Apr 2006
Working Paper Series
Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 202
28.

What's in a Name? An Experimental Examination of Investment Behavior

FRB of Atlanta Working Paper No. 2003-12
Number of pages: 30 Posted: 27 Oct 2003
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area, Kennesaw State University - Michael J. Coles College of Business and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 199
29.

Should Analysts Act Alone?

Johnson School Research Paper No. 39-06
Number of pages: 45 Posted: 01 Nov 2006
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Downloads 152
30.

Circuit Breakers with Uncertainty about the Presence of Informed Agents: I Know What You Know . . . I Think

FRB of Atlanta Working Paper No. 2002-25
Number of pages: 46 Posted: 06 Mar 2003
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 140
31.

Measuring the Effects of Non-Cash Investing & Financing Activities

Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 2-17
Number of pages: 21 Posted: 05 Aug 2014
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 139
32.

Immediate Disclosure or Secrecy? The Release of Information in Experimental Asset Markets

FRB Atlanta Working Paper No. 2001-5
Number of pages: 27 Posted: 20 May 2001
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Kennesaw State University - Michael J. Coles College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 138
33.

A New Era of Voluntary Disclosure? Empirical Evidence on the Informativeness of Rank-and-File Employees' Business Outlook

Georgia Tech Scheller College of Business Research Paper No. 17-15
Number of pages: 53 Posted: 03 Apr 2017
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, Georgia State University - School of Accountancy and University of Wisconsin - Milwaukee
Downloads 135
34.

Building a Safe Harbor for Whom? A Look at Cautionary Disclaimers and Investors' Reactions to Forward-Looking Statements

Number of pages: 39 Posted: 05 Mar 2015
Working Paper Series
University of Iowa - Department of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 135
35.

Understanding Unrecognised Tax Benefits

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Number of pages: 26 Posted: 24 Jul 2014
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 131
36.

Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments

Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 05 Dec 2010
Accepted Paper Series
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology - Scheller College of Business and Georgia Institute of Technology

Multiple version iconThere are 2 versions of this paper

Downloads 130
37.

Asset Prices and Informed Traders' Abilities: Evidence from Experimental Asset Markets

FRB of Atlanta Working Paper No. 2002-26
Number of pages: 47 Posted: 19 Feb 2003
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 106
38.

When the Shoe is on the Other Foot: Experimental Evidence on Evaluation Disparities

FRB of Atlanta Working Paper No. 2005-17
Number of pages: 23 Posted: 11 Oct 2005
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Clemson University
Downloads 67
39.

An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information

JOURNAL OF ACCOUNTING RESEARCH, Vol 35, No 1, Spring 1997
Posted: 06 Nov 1996
Accepted Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and McMaster University - Michael G. DeGroote School of Business

Multiple version iconThere are 2 versions of this paper

40.

An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information

Posted: 26 Sep 1994
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and McMaster University - Michael G. DeGroote School of Business

Multiple version iconThere are 2 versions of this paper

41.

An Experimental Study of Circuit Breakers: The Effects of Mandated Market Closures and Temporary Halts on Market Behavior

Federal Reserve Bank of Atlanta Working Paper No. 99-1
Posted: 10 May 1999
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
42.

Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making

Business Ethics Quarterly, Vol.15, Issue 3, 2005, University of Alberta School of Business Research Paper No. 2013-155
Posted: 28 May 2013 Last Revised: 25 Oct 2015
Accepted Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems, Georgia Institute of Technology - Accounting Area, McMaster University - Michael G. DeGroote School of Business and McMaster University - Michael G. DeGroote School of Business
43.

How Insights from the 'New' JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 26 Sep 2015 Last Revised: 17 Nov 2015
Accepted Paper Series
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
44.

Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard

Journal of Behavioral Finance, Forthcoming
Posted: 27 Feb 2012 Last Revised: 25 Oct 2015
Accepted Paper Series
Emory University - Goizueta Business School, Brigham Young University, University of Virginia and Indiana University - Kelley School of Business
45.

Information Acquisition and Opportunistic Behavior in Managerial Reporting

Contemporary Accounting Research, Forthcoming
Posted: 02 Jan 2013
Accepted Paper Series
Georgia Institute of Technology - Accounting Area, Tulane University - A.B. Freeman School of Business and Georgia Institute of Technology - Scheller College of Business
46.

Is There a Link Between Money Illusion and Homeowners’ Expectations of Housing Prices?

Real Estate Economics, Forthcoming
Posted: 31 Aug 2010 Last Revised: 26 Oct 2015
Accepted Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

47.

Management Earnings Forecasts: A Review and Framework

Accounting Horizons, Vol. 22, No. 3, 2008
Posted: 17 Jan 2008
Accepted Paper Series
Georgia Institute of Technology, University of Texas and University of Texas at Austin

Multiple version iconThere are 2 versions of this paper

48.

Market Behavior in the Presence of Costly, Imperfect Information: Experimental Evidence

Posted: 22 Aug 1998
Working Paper Series
Georgia Institute of Technology - Accounting Area, Kennesaw State University - Michael J. Coles College of Business and McMaster University - Michael G. DeGroote School of Business
49.

Myopic Loss Aversion and Market Experience

Journal of Economic Behavior and Organization, Vol. 97, 2014
Posted: 14 Mar 2014
Accepted Paper Series
University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Waterloo - School of Accounting and Finance
50.

Negotiations, Deadlines, and Auditing: Experimental Evidence

Posted: 25 Nov 1996
Working Paper Series
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management