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Mason: Accounting (Topic)

George Mason University School of Business

George Mason University School of Business

17,939 Total downloads

Viewing: 1 - 50 of 73 papers

1.

Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance

Number of pages: 37 Posted: 11 Jan 2005
Working Paper Series
Bentley University and George Mason University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,866
2.

Does the SOX Definition of an Accounting Expert Matter? the Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism

Number of pages: 53 Posted: 08 Dec 2005
Working Paper Series
Bentley University and George Mason University - Department of Accounting
Downloads 1,360
3.

The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, 2009
Number of pages: 45 Posted: 27 Nov 2007 Last Revised: 17 Mar 2015
Accepted Paper Series
City University of New York (CUNY) - Baruch College and George Mason University - Department of Accounting
Downloads 1,145
4.

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 06 Dec 2017
Accepted Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, George Mason University - Department of Accounting and Brigham Young University
Downloads 707
5.

The Impact of Governance Reform on Performance and Transparency

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 65 Posted: 12 Sep 2007 Last Revised: 24 Apr 2009
Accepted Paper Series
University of Oklahoma, George Mason University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 694
6.

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Number of pages: 43 Posted: 29 Sep 2015
Working Paper Series
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, York University - Schulich School of Business and Hunter College - City University of New York

Multiple version iconThere are 2 versions of this paper

Downloads 669
7.

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
8.

Auditor-Provided Tax Services and Income Tax Estimation Error

Number of pages: 58 Posted: 05 Sep 2013 Last Revised: 16 Sep 2017
Working Paper Series
University of Arizona, Eller College of Management, Georgetown University and George Mason University - Department of Accounting
Downloads 561
9.

The Information Content of the Deferred Tax Valuation Allowance: An Event Study of News Disclosures of Valuation Allowance Changes

Number of pages: 57 Posted: 27 Sep 2002
Working Paper Series
George Washington University and George Mason University - Department of Accounting
Downloads 554
10.

Client Importance and Audit Partner Independence

Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012,
Number of pages: 44 Posted: 09 Aug 2010 Last Revised: 18 Feb 2014
Accepted Paper Series
National Chengchi University (NCCU) - Department of Accounting, George Mason University - School of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 512
11.

Governance Reform, Share Concentration and Financial Reporting Transparency in Mexico

Number of pages: 39 Posted: 27 Apr 2006
Working Paper Series
University of Oklahoma, George Mason University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 501
12.

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Number of pages: 60 Posted: 10 Apr 2016 Last Revised: 24 Sep 2018
Working Paper Series
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 461
13.

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

Number of pages: 50 Posted: 03 Nov 2014 Last Revised: 15 Feb 2018
Working Paper Series
WHU - Otto Beisheim School of Management, George Mason University - Department of Accounting and Bureau of Economic Analysis (BEA)
Downloads 445
14.

Audit Fees and Nonaudit Fees in the Governmental Sector: A Self-Selection Analysis

Research in Government and Nonprofit Accounting, Vol. 10, pp. 65-86, 1999
Number of pages: 22 Posted: 09 Mar 2004
Accepted Paper Series
Syracuse University, Eastern Michigan University and George Mason University - School of Business
Downloads 438
15.

Japanese Corporate Groupings (Keiretsu) and the Informativeness of Earnings

Journal of International Financial Management & Accounting, Vol. 12, No. 2, pp. 133-159, Summer 2001
Number of pages: 27 Posted: 17 Feb 2004
Accepted Paper Series
George Mason University - School of Business and Ulsan National Institute of Science and and Technology (UNIST)
Downloads 376
16.

The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality

Number of pages: 55 Posted: 21 Sep 2016
Working Paper Series
George Mason University - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 373
17.

An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49 Posted: 20 Aug 2010 Last Revised: 10 Dec 2010
Working Paper Series
Texas Tech University - Rawls College of Business, San Diego State University and George Mason University - Department of Accounting
Downloads 342
18.

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
19.

Analysts, Taxes, and the Information Environment

Number of pages: 44 Posted: 20 Aug 2014 Last Revised: 13 Nov 2018
Working Paper Series
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
Downloads 335
20.

Knowledge, Adaptivity, and Performance in Tax Research

Number of pages: 31 Posted: 09 Mar 2000
Working Paper Series
George Mason University - Department of Accounting
Downloads 324
21.

Country-Specific Risk and the Cost and Benefit of Audit Quality: Evidence from Israeli Initial Public Offerings in the United States

International Journal of Auditing, Vol. 6, No. 3, pp. 249-264, November 2002
Number of pages: 15 Posted: 11 Mar 2004
Accepted Paper Series
George Mason University - School of Business and Ulsan National Institute of Science and and Technology (UNIST)
Downloads 308
22.

Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 35 Posted: 09 Feb 2012 Last Revised: 13 Feb 2012
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
Downloads 308
23.

Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?

Number of pages: 31 Posted: 15 Jun 2009
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Department of Accountancy, Lingnan University
Downloads 303
24.

Are Special Items Informative About Future Profit Margins?

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 15 Dec 2008
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, George Mason University and Georgetown University - Robert Emmett McDonough School of Business
Downloads 276
25.

Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?

Number of pages: 45 Posted: 10 Mar 2006 Last Revised: 10 Dec 2007
Working Paper Series
Emory University - Goizueta Business School, George Mason University - Department of Accounting and Brigham Young University

Multiple version iconThere are 2 versions of this paper

Downloads 265
26.

The Effect of Accounting for Oil and Gas Reserves on the Relation between Returns and Earnings

Journal of Accounting and Finance Research, Vol. 4, No. 2, pp. 20-32, 1997
Number of pages: 14 Posted: 19 Jun 1995 Last Revised: 17 Apr 2015
Accepted Paper Series
Wake Forest University - Schools of Business and George Mason University - School of Business
Downloads 254
27.

Audit Value and Charitable Organizations

Number of pages: 33 Posted: 13 Aug 2008 Last Revised: 19 Nov 2010
Working Paper Series
George Mason University
Downloads 253
28.

The Association between Auditor Size and Bank Regulator Ratings

Journal of Managerial Issues Journal of Managerial Issues, Volume XIII, Number 1, Spring 2001, pages 13-27, Charles C. Fischer - Editor in Chief, Published by Pittsburg State University
Number of pages: 15 Posted: 16 Jan 2004
Accepted Paper Series
George Mason University - School of Business, Wake Forest University - Schools of Business and Belmont University - Massey School of Business
Downloads 253
29.

Japanese Corporate Groupings (Keiretsu) and the Characteristics of Analysts' Forecasts

Review of Quantitative Finance and Accounting, Vol. 23, pp. 79-98, 2004
Number of pages: 34 Posted: 27 Jan 2007
Accepted Paper Series
George Mason University - School of Business, Ulsan National Institute of Science and and Technology (UNIST) and University of Nebraska at Omaha - Department of Accounting
Downloads 242
30.

The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes

Accounting Horizons, Forthcoming
Number of pages: 30 Posted: 10 Feb 2005 Last Revised: 13 May 2012
Accepted Paper Series
George Washington University - Department of Accountancy, George Mason University, University of Virginia - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Downloads 242
31.

The Persistence of Special Items

Number of pages: 47 Posted: 15 Sep 2006
Working Paper Series
Georgetown University - Department of Accounting and Business Law, Georgetown University - Robert Emmett McDonough School of Business and George Mason University
Downloads 240
32.

The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations

Number of pages: 37 Posted: 13 Jan 2000
Working Paper Series
Emory University - Goizueta Business School and George Mason University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 193
33.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57 Posted: 20 Jun 2017 Last Revised: 25 May 2018
Accepted Paper Series
Ohio State University (OSU) - Fisher College of Business, Ohio State University and George Mason University - Department of Accounting
Downloads 188
34.

Relevance of U.S.-Gaap for Japanese Companies

International Journal of Accounting, Vol. 33, No. 5, pp. 589-604, 1998
Number of pages: 16 Posted: 22 Aug 2004
Accepted Paper Series
Grand Valley State University - Department of Accounting & Taxation, Grand Valley State University and George Mason University - School of Business
Downloads 182
35.

Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 May 2012 Last Revised: 20 Sep 2014
Working Paper Series
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business
Downloads 180
36.

Venture Capital and Risk Management: Evidence from Initial Public Offerings

Journal of Managerial Issues, Volume XXV, Number 3, Fall 2013
Number of pages: 22 Posted: 20 Feb 2014
Accepted Paper Series
University of Notre Dame and George Mason University - School of Business
Downloads 180
37.

Are Governmental Accounting Measures Value Relevant to the Citizenry?

Journal of Public Budgeting, Accounting & Financial Management, Volume 26, Number 4, Winter 2014
Number of pages: 29 Posted: 04 Mar 2015
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
Downloads 169
38.

The Effect of Regulation on the Timeliness and Perceived Reliability of Earnings Announcements

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 27 May 2011 Last Revised: 04 Jan 2018
Accepted Paper Series
George Mason University - Department of Accounting
Downloads 147
39.

The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings

Contemporary Accounting Research, Vol. 19, No. 1, 2002
Number of pages: 27 Posted: 22 Mar 2012 Last Revised: 23 Mar 2012
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
Downloads 136
40.

Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax

The Accounting Review, Forthcoming
Number of pages: 43 Posted: 29 Jul 2011
Accepted Paper Series
George Mason University - Department of Accounting and George Mason University - Department of Accounting
Downloads 130
41.

Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?

Contemporary Accounting Research, Vol. 26, No. 2, 2009
Number of pages: 34 Posted: 06 Feb 2009 Last Revised: 17 Jul 2014
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 124
42.

Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending

Number of pages: 40 Posted: 20 Nov 2010 Last Revised: 25 Jan 2012
Working Paper Series
George Mason University, University of Virginia - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Downloads 115
43.

SOX: Unintended Dilemmas for Auditing

The Journal of Corporate Accounting & Finance, Vol. 17, No. 4, pp. 31-35, May/June 2006
Number of pages: 5 Posted: 21 Mar 2012 Last Revised: 26 Mar 2012
Accepted Paper Series
Wake Forest University - Schools of Business, George Mason University - School of Business and Grand Valley State University
Downloads 94
44.

The Effect of Industrial Diversification on Firm Taxes

Number of pages: 50 Posted: 22 Aug 2016 Last Revised: 18 Oct 2018
Working Paper Series
George Mason University - Department of Accounting
Downloads 93
45.

A Note on the Efficient Markets Hypothesis

Journal of Accounting and Finance Research, pp. 1-7, 2000
Number of pages: 7 Posted: 22 Mar 2012
Accepted Paper Series
George Mason University - School of Business
Downloads 91
47.

FAS 142: Developing a Framework for Assessing the Useful Life of Branded Pharmaceutical Products

Journal of Theoretical Accounting Research, Volume 2, Issue 2, Spring 2007
Number of pages: 13 Posted: 22 Mar 2012 Last Revised: 01 Nov 2012
Accepted Paper Series
Wake Forest University - Schools of Business and George Mason University - School of Business
Downloads 77
48.

The Role of Accounting Information in Stock Market Liberalization: Evidence from Korea

Advances in International Accounting, Vol. 16, pp. 67-84, 2003
Number of pages: 18 Posted: 26 Jan 2007 Last Revised: 23 Apr 2015
Accepted Paper Series
Sungkyunkwan University, George Mason University - School of Business and Ulsan National Institute of Science and and Technology (UNIST)
Downloads 68
49.

Further Evidence on the Factors and Valuation Associated with the Level of Environmental Liability Disclosures

Academy of Accounting and Financial Studies Journal, Vol. 13, No. 3, 2009
Number of pages: 26 Posted: 22 Mar 2012
Accepted Paper Series
George Mason University - Department of Accounting and George Mason University - School of Business
Downloads 37
50.

Market Perceptions of the Informational and Convergence Effects of Fair Value Reporting for Tangible Assets: US and Cross-Country Evidence

Number of pages: 49 Posted: 01 Jul 2016 Last Revised: 22 Jun 2018
Working Paper Series
George Mason University, Syracuse University and Boston University - Questrom School of Business
Downloads 35