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Other Accounting Research eJournal

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Viewing: 1 - 50 of 215 papers

1.

A Backtesting Protocol in the Era of Machine Learning

Number of pages: 18 Posted: 13 Nov 2018 Last Revised: 24 Nov 2018
Working Paper Series
Research Affiliates, LLC, Duke University - Fuqua School of Business and University of California at San Diego
Downloads 4,601
2.

A Mixed Data Sampling Approach to Accounting Research

Number of pages: 49 Posted: 10 Oct 2018
Working Paper Series
The Stephen M. Ross School of Business at the University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 3,250
3.

M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations

Number of pages: 55 Posted: 29 Jul 2012 Last Revised: 12 Dec 2018
Working Paper Series
Wisconsin School of Business
Downloads 1,226
4.

The Politics of CEOs

Forthcoming, Journal of Legal Analysis, Volume 11, 2019, Harvard Law School John M. Olin Center Discussion Paper No. 1002, European Corporate Governance Institute (ECGI) - Law Working Paper No. 450/2019
Number of pages: 62 Posted: 19 Mar 2019 Last Revised: 05 Jun 2019
Accepted Paper Series
Tel Aviv University - Eitan Berglas School of Economics, Tel Aviv University - Eitan Berglas School of Economics, Harvard Law School and Tel Aviv University - Eitan Berglas School of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 1,008
5.

A Census of the Factor Zoo

Number of pages: 7 Posted: 18 Mar 2019 Last Revised: 25 Mar 2019
Working Paper Series
Duke University - Fuqua School of Business and Texas A&M University, Department of Finance
Downloads 853
6.

Financial Regulation in the Bitcoin Era

Stanford Journal of Law, Business, and Finance, Vol. 23, No. 2, 2018, Texas A&M University School of Law Legal Studies Research Paper No. 18-21
Number of pages: 50 Posted: 26 Mar 2018 Last Revised: 19 Feb 2019
Accepted Paper Series
Texas A&M University School of Law
Downloads 577
7.

Exploring Social Origins in the Construction of ESG Measures

Number of pages: 36 Posted: 01 Aug 2018
Working Paper Series
University of Oxford - Said Business School and University of Oxford - Said Business School
Downloads 458
8.

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality

Number of pages: 61 Posted: 13 Feb 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 425
9.

Reverse the Curse of the Top-5

Harvard Business School Accounting & Management Unit Working Paper No. 19-052, Harvard Business School General Management Unit Working Paper No. 19-052
Number of pages: 19 Posted: 01 Nov 2018
Working Paper Series
Harvard Business School
Downloads 343
10.

The LAAPs that Foster Productive Conversations, and the Crebit that Undermines Them

Number of pages: 23 Posted: 13 Apr 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 341
11.

H-1B Visas and Wages in Accounting: Evidence from Deloitte's Payroll

Number of pages: 51 Posted: 06 Feb 2018 Last Revised: 28 May 2019
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Downloads 323
12.

Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility

Number of pages: 68 Posted: 12 Mar 2018 Last Revised: 27 Jul 2018
Working Paper Series
London School of Economics, London School of Economics & Political Science (LSE) and London School of Economics & Political Science (LSE)
Downloads 295
13.

Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research

Number of pages: 66 Posted: 04 Mar 2018 Last Revised: 08 May 2019
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas, Naveen Jindal School of Management, Students, University of Texas at Dallas, Naveen Jindal School of Management, Students, Xiamen University, University of Texas at Dallas, Naveen Jindal School of Management, Students and University of Texas at Dallas, Naveen Jindal School of Management, Students
Downloads 280
14.

Why Are Firms With More Managerial Ownership Worth Less?

Fisher College of Business Working Paper No. 2018-03-024, Charles A. Dice Center Working Paper No. 2018-24, Swiss Finance Institute Research Paper No. 18-75, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 587/2018
Number of pages: 62 Posted: 04 Dec 2018 Last Revised: 11 Jun 2019
Working Paper Series
Ecole Polytechnique Fédérale de Lausanne, Ecole Polytechnique Fédérale de Lausanne, Ohio State University (OSU) - Department of Finance and Babson College

Multiple version iconThere are 2 versions of this paper

Downloads 279
15.

Detecting Academic Fraud in Accounting Research: The Case of Professor James Hunton

Number of pages: 42 Posted: 05 May 2018
Accepted Paper Series
University of Warwick - Warwick Business School, Warwick University and University of Exeter Business School
Downloads 275
16.

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

Number of pages: 49 Posted: 09 Feb 2018
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 258
17.

Should Governments Tax the Rich and Subsidize the Poor? An Empirical Study of South Korean Opinion

Journal of Accounting, Ethics and Public Policy, Vol. 19, No. 1, 2018
Number of pages: 20 Posted: 01 Mar 2018 Last Revised: 01 Apr 2018
Accepted Paper Series
Fayetteville State University - Department of Accounting and Seton Hall University - W. Paul Stillman School of Business
Downloads 252
18.

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality--Free Responses to Survey on Author Discretion

Number of pages: 153 Posted: 13 Feb 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business
Downloads 251
19.

A Balance-Sheet-Based Measure of Accounting Quality

Number of pages: 46 Posted: 17 Jan 2019
Working Paper Series
Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Queen's University, Smith School of Business
Downloads 228
20.

Corporate Sustainability Performance Over the Firm Life Cycle: Levels, Determinants, and the Impact on Accounting Performance

Number of pages: 51 Posted: 12 Dec 2017
Working Paper Series
University of Muenster - Accounting Center, University of Münster - Accounting Center Münster and University of Bayreuth
Downloads 217
21.

Financial Determinants of Cash Holding Levels: An Analysis of Indian Agricultural Enterprises

Agricultural Economics – Czech, 65, 2019,
Number of pages: 9 Posted: 13 Jun 2019
Accepted Paper Series
Indian Institute of Information Technology, Allahabad and Indian Institute of Information Technology (IIIT), Allahabad
Downloads 194
22.

From the Black-Market to the Gray-Market: Accounting's Role in the Budding Cannabis Industry

Number of pages: 61 Posted: 22 Dec 2017 Last Revised: 27 Jan 2018
Working Paper Series
Texas Tech University - Area of Accounting, Texas Tech University, Texas Tech University and Texas Tech University - Rawls College of Business
Downloads 190
23.

Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning

Number of pages: 61 Posted: 25 Oct 2018 Last Revised: 06 Jun 2019
Working Paper Series
University of Alabama, Culverhouse College of Business and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 186
24.

CSR Performance Proxies in Large-Sample Studies: 'Umbrella Advocates', Construct Clarity and the 'Validity Police'

Number of pages: 76 Posted: 31 Jan 2018
Working Paper Series
Iéseg School of Management, York University - Schulich School of Business, University of Exeter and University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 183
25.

Government Procurement and Changes in Firm Transparency

Number of pages: 55 Posted: 03 Jul 2018
Working Paper Series
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
Downloads 166
26.

Activity-Based Costing: A Synthesis of Findings on Its Adoption and Implementation

Number of pages: 26 Posted: 20 Oct 2017
Working Paper Series
Aarhus University and Leuphana University - Department of Accounting
Downloads 156
27.

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 48 Posted: 23 Aug 2018 Last Revised: 11 Apr 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 149
28.

Firm Reputation Following Financial Misconduct: Evidence from Employee Ratings

Number of pages: 53 Posted: 26 Oct 2018 Last Revised: 03 Mar 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California, Los Angeles (UCLA), Anderson School of Management, Students
Downloads 148
29.

Challenges in Experimental Accounting Research, and the Role of Online Platforms

Number of pages: 44 Posted: 03 Apr 2019
Working Paper Series
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and UNSW Australia Business School, School of Accounting
Downloads 145
30.

Accounting and Philosophy: The Construction of Social Reality Framework

Elkhashen, E.M. and Ntim, C.G. (2018). Accounting and Philosophy: The Construction of Social Reality Framework. Journal of Accounting and Taxation, Forthcoming.
Number of pages: 23 Posted: 27 Feb 2018
Accepted Paper Series
University of Huddersfield and University of Southampton Business School, UK
Downloads 126
31.

The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China

Journal of Accounting and Finance, 2018, Forthcoming
Number of pages: 8 Posted: 01 Jun 2018
Accepted Paper Series
Fayetteville State University - Department of Accounting and University of Laverne
Downloads 122
32.

Organized Labor and Inventory Stockpiling

Number of pages: 44 Posted: 25 Jan 2018
Working Paper Series
Ohio State University (OSU) - Fisher College of Business, University of Hawaii - School of Accountancy, Seoul National University and Ohio State University (OSU) - Fisher College of Business
Downloads 121
33.

Big Data Privacy, Ethics and Enterprise Continuous Monitoring Systems

Number of pages: 22 Posted: 04 Aug 2018
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 119
34.

The Economic Value of Debits = Credits

Number of pages: 52 Posted: 02 Jan 2018 Last Revised: 17 Jun 2018
Working Paper Series
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 118
35.

Geographic Dispersion of Investor Attention and the Market’s Response to Earnings Announcements

Number of pages: 54 Posted: 16 Nov 2018 Last Revised: 21 Nov 2018
Working Paper Series
University of Illinois at Chicago
Downloads 112
36.

Obscured Transparency? Compensation Benchmarking and the Biasing of Executive Pay

Number of pages: 53 Posted: 12 Mar 2018
Working Paper Series
University of California, Berkeley - Haas School of Business, Columbia University - Department of Sociology and Columbia University - Department of Sociology
Downloads 110
37.

Productivity in Top-10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century

Accounting Perspectives, Vol. 16, No. 4, pp. 270-313, 2017
Number of pages: 62 Posted: 18 Dec 2017 Last Revised: 10 Apr 2018
Accepted Paper Series
Carleton University - Eric Sprott School of Business and Wilfrid Laurier University
Downloads 110
38.

On the Interplay among Information Intermediaries: How Does Analyst Coverage Affect Media Coverage?

Number of pages: 43 Posted: 08 Mar 2019 Last Revised: 22 Mar 2019
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Rochester - Simon Business School
Downloads 106
39.

Non-GAAP Earnings and the Earnings Quality Trade-off

Number of pages: 47 Posted: 14 Dec 2018
Working Paper Series
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 105
40.

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Number of pages: 59 Posted: 15 Jun 2018
Working Paper Series
University of Rochester - Simon Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Oregon
Downloads 103
41.

Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform

Kenan Institute of Private Enterprise Research Paper No. 19-15
Number of pages: 49 Posted: 30 Mar 2019 Last Revised: 15 May 2019
Working Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Texas at Austin - Department of Accounting
Downloads 103
42.

Predicting Default More Accurately: To Proxy or Not to Proxy for Default?

Number of pages: 35 Posted: 14 Jun 2015 Last Revised: 28 Feb 2018
Working Paper Series
Ben-Gurion University of the Negev - Department of Economics and Ben-Gurion University of the Negev - Department of Economics
Downloads 103
43.

Social Transmission Bias and the Cultural Evolution of Folk Economic Beliefs

Number of pages: 5 Posted: 02 Apr 2018
Working Paper Series
University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Accounting Area
Downloads 101
44.

Statistical Testing: A Commentary on Research Integrity and Protocol

Number of pages: 16 Posted: 16 Jul 2018
Working Paper Series
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 101
45.

What Can We Learn from Stock Prices? Cash Flow, Risk and Shareholder Welfare

Journal of Institutional and Theoretical Economics (conference issue, 2019 Forthcoming), Columbia Law and Economics Working Paper No. 599
Number of pages: 20 Posted: 10 Dec 2018
Accepted Paper Series
Columbia Law School
Downloads 98
46.

ACCT3323: Strategic Management Accounting

Number of pages: 85 Posted: 01 Mar 2018
Working Paper Series
University of Western Australia
Downloads 92
47.

'Substance Over Form': Meaningful Ways to Measure Organizational Performance

Number of pages: 25 Posted: 05 Mar 2018 Last Revised: 10 Mar 2018
Working Paper Series
City University of New York - Department of Business Management and Brooklyn College
Downloads 89
48.

Competency Requirements for Professional Accountants: Basis for Accounting Curriculum Enhancement

Review of Integrative Business and Economics Research, Vol. 7, Supplementary Issue 3
Number of pages: 13 Posted: 16 May 2018
Working Paper Series
Tarlac State University, Tarlac State University and Tarlac State University
Downloads 89
49.

Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate Disclosures

Camilleri, M.A. (2018). Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate Disclosures. Corporate Communications: An International Journal. DOI 10.1108/CCIJ-01-2018-0016
Number of pages: 21 Posted: 07 Aug 2018 Last Revised: 06 Oct 2018
Accepted Paper Series
University of Malta
Downloads 83
50.

Styles of Regulators: Evidence from the SEC’s Comment Letters

Number of pages: 57 Posted: 04 Nov 2018
Working Paper Series
University of Queensland - Faculty of Business, Economics and Law and Nanyang Technological University (NTU)
Downloads 82