Search Results
Lindner: Accounting (Topic)

University of Cincinatti logo

University of Cincinnati School of Business

11,854 Total downloads

Viewing: 1 - 38 of 38 papers

1.

Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Number of pages: 59 Posted: 24 Aug 2009 Last Revised: 25 Nov 2014
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting
Downloads 1,087
2.

A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts

Number of pages: 61 Posted: 11 Sep 2012 Last Revised: 09 Feb 2016
Working Paper Series
University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 1,008
3.

The Audit Reporting Model: Current Research Synthesis and Implications

Auditing: A Journal of Practice & Theory, 32 (Supplement 1):323-351
Number of pages: 47 Posted: 06 Sep 2012 Last Revised: 13 Dec 2018
Accepted Paper Series
University of Southern California, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Washburn University and University of Cincinnati - Department of Accounting
Downloads 987
4.

The Importance of Clarification of Auditors’ Responsibilities Under the New Audit Reporting Standards

Number of pages: 44 Posted: 06 Jun 2014 Last Revised: 13 May 2018
Working Paper Series
University of Virginia - McIntire School of Commerce, University of Mississippi - Patterson School of Accountancy and Clemson University
Downloads 826
5.

Management's Assessment of Internal Controls, External Consultants, and Audit Efficiency: Evidence of New Factors in Client-Auditor Interactions

Number of pages: 28 Posted: 25 May 2007
Working Paper Series
University of Nebraska at Omaha and University of Cincinnati - Department of Accounting
Downloads 721
6.

The Effect of SFAS No. 141 on the Transparency of Business Combination Reporting: Evidence from the Initial Year of Implementation

Number of pages: 48 Posted: 24 Mar 2006
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 691
7.

Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?

Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Number of pages: 32 Posted: 28 Feb 2007 Last Revised: 07 Jan 2013
Accepted Paper Series
University of Cincinnati - Department of Accounting and Nanyang Technological University (NTU)
Downloads 681
8.

Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems

Journal of Management Accounting Research, Forthcoming
Number of pages: 74 Posted: 13 Jul 2014 Last Revised: 14 Jul 2014
Accepted Paper Series
University of Georgia - Terry College of Business, University of Cincinnati - Department of Accounting, George Mason University - Department of Accounting and Villanova University - School of Business
Downloads 612
9.

Managerial Ability and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 24 Dec 2014 Last Revised: 04 Jul 2017
Accepted Paper Series
Pennsylvania State University - Department of Finance, Bentley University and University of Cincinnati - Department of Accounting
Downloads 576
10.

Why Are Earnings Distributions Kinky: Upwards Earnings Management by Small-Profit Firms or Income Smoothing by Many Firms?

Number of pages: 65 Posted: 29 Oct 2011 Last Revised: 25 Apr 2014
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Department of Accounting
Downloads 536
11.

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 12 Jun 2012
Accepted Paper Series
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 369
12.

Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

Number of pages: 46 Posted: 10 Feb 2016
Working Paper Series
Syracuse University - Whitman School of Management, Syracuse University - Joseph I. Lubin School of Accounting, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 364
13.

The Value-Add of an Audit in a Post-SOX World

Number of pages: 60 Posted: 11 Mar 2016 Last Revised: 05 May 2018
Working Paper Series
University of Cincinnati and Brigham Young University - Marriott School of Business
Downloads 364
14.

Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement 1, 2013
Number of pages: 71 Posted: 01 Apr 2012 Last Revised: 12 Jul 2014
Accepted Paper Series
Villanova University - School of Business, George Mason University - Department of Accounting, University of Georgia - Terry College of Business, Texas A&M University - Department of Accounting and University of Cincinnati - Department of Accounting
Downloads 341
15.

The Effects of Non-Financial Asset Fair-Value Recognition on Nonprofessional Investors' Judgments

Number of pages: 48 Posted: 02 Oct 2008
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 284
16.

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Number of pages: 54 Posted: 21 Apr 2017 Last Revised: 02 May 2017
Working Paper Series
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 275
17.

The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts

Journal of American Taxation Association, Forthcoming
Number of pages: 57 Posted: 26 May 2013 Last Revised: 01 Jun 2016
Accepted Paper Series
University of Oklahoma, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 274
18.

Corporate Sport Sponsorship and Stock Returns: Evidence from the NFL

Number of pages: 58 Posted: 29 Mar 2014 Last Revised: 05 Apr 2015
Working Paper Series
University of Connecticut - Department of Finance and University of Cincinnati
Downloads 262
19.

An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift

Number of pages: 70 Posted: 20 Sep 2008 Last Revised: 29 Jan 2009
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 259
20.

Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?

CAAA Annual Conference 2011
Number of pages: 43 Posted: 17 Jan 2011
Working Paper Series
University of Cincinnati - Department of Accounting, University of Missouri at Saint Louis, University of Missouri at St. Louis - College of Business Administration and Federal Reserve Board
Downloads 224
21.

The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 60 Posted: 29 Jul 2016 Last Revised: 13 Dec 2017
Accepted Paper Series
University of Florida - Fisher School of Accounting, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 155
22.

International Diversification, SFAS 131, and Post-Earnings Announcement Drift

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
Working Paper Series
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 143
23.

The Use of Remedial Tactics in Negligence Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 36 Posted: 16 Oct 2007 Last Revised: 17 Sep 2009
Working Paper Series
Oklahoma State University - Stillwater - School of Accounting, University of Cincinnati - Department of Accounting and University of Utah - School of Accounting and Information Systems
Downloads 140
24.

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 11 Feb 2017
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Cincinnati - Department of Accounting
Downloads 133
25.

Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income: The Implications of Accounting Standards Update 2011-05

Research in Accounting Regulation, October 2017, 29 (2): 139-144.
Number of pages: 18 Posted: 19 Jul 2017 Last Revised: 12 Dec 2017
Accepted Paper Series
University of Cincinnati - Department of Accounting, Pace University - Lubin School of Business and University of Cincinnati - Lindner College of Business
Downloads 109
26.

A General Differences-in-Differences Research Design for Evaluating Firms Deviations from Expectations

Number of pages: 45 Posted: 20 Jun 2011 Last Revised: 09 Jan 2012
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Department of Accounting
Downloads 106
27.

Juror Evaluations of Auditor Decision Aid Use under Rules-Based and Principles-Based Frameworks

Number of pages: 32 Posted: 10 Oct 2012
Working Paper Series
University of Cincinnati
Downloads 75
28.

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 63 Posted: 21 Jun 2016
Accepted Paper Series
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 71
29.

Consequences of Executive Focus on Support Activities: Evidence from Executive Influence on Firm Tax Strategy

Number of pages: 52 Posted: 15 Mar 2017
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 66
30.

The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World

Journal of Corporate Finance, Vol. 45, 2017
Number of pages: 52 Posted: 03 Sep 2013 Last Revised: 20 Jun 2017
Accepted Paper Series
University of New South Wales (UNSW) - School of Accounting, Syracuse University - Whitman School of Management, University of Cincinnati - Department of Accounting and The Chinese University of Hong Kong, Shenzhen
Downloads 61
31.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 10 May 2017 Last Revised: 26 May 2017
Accepted Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Department of Accounting and Pace University - Lubin School of Business
Downloads 54
32.

Are Capitalized Software Development Costs Informative About Audit Risk?

Accounting Horizons, 2014
Posted: 27 May 2013 Last Revised: 23 Oct 2013
Accepted Paper Series
Bentley University and University of Cincinnati - Department of Accounting
33.

CEO Pulchronomics and Appearance Discrimination

Posted: 14 Aug 2016
Working Paper Series
Rutgers, The State University of New Jersey - Rutgers University, Camden, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
34.

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
Accepted Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting

Multiple version iconThere are 2 versions of this paper

35.

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?

Journal of American Taxation Association, Forthcoming
Posted: 23 Apr 2016
Accepted Paper Series
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati - Department of Accounting
36.

The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms: Evidence from the Initial Year of Implementation

Research in Accounting Regulations, Vol. 21, No. 2, 2009
Posted: 28 Feb 2010
Accepted Paper Series
University of Cincinnati - Department of Accounting
37.

The Relation between Managerial Ability and Audit Fees and Going Concern Opinions

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 19 Nov 2014
Accepted Paper Series
Bentley University and University of Cincinnati - Department of Accounting
38.

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 10 Nov 2015
Accepted Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting