1.
The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches
Number of pages: 65
Posted: 15 Jan 2021
Working Paper Series
Columbia Business School
Downloads
20
2.
Intellectual Property Rights, Holdup, and the Incentives for Innovation Disclosure
Number of pages: 41
Posted: 07 Jan 2021
Working Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Pennsylvania - The Wharton School
Downloads
70
3.
Decision-Making in the Capital Budgeting Context – Effects of Type of Decision Aid and Increases in Information Load
Number of pages: 123
Posted: 05 Jan 2021
Working Paper Series
University of Duesseldorf and Heinrich Heine University Dusseldorf
Downloads
13
4.
The Information Mechanism in Corporate Citizenship: Evidence from COVID-19
Number of pages: 59
Posted: 01 Jan 2021
Working Paper Series
Columbia Business School and University of Chicago, Booth School of Business
Downloads
79
5.
SEC Rule 14a-8 Shareholder Proposals: No-Action Requests, Determinants, and the Role of SEC Staff
Number of pages: 50
Posted: 23 Dec 2020
Working Paper Series
Duke University, Fuqua School of Business, Accounting
Downloads
50
6.
Shaping Incentives through Measurement and Contracts
Number of pages: 50
Posted: 03 Nov 2020
Working Paper Series
The University of Chicago Booth School of Business
Downloads
46
7.
Sampling and the Assurance Gathering Process Post SOX: A Field Investigation
Number of pages: 49
Posted: 30 Oct 2020
Working Paper Series
UC Irvine/The Paul Merage School of Business
Downloads
17
8.
Fintech in Financial Reporting and Audit for Fraud Prevention and Safeguarding Equity Investments
Roszkowska, P. (2020), "Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-09-2019-0098
Number of pages: 44
Posted: 28 Oct 2020
Last Revised: 09 Nov 2020
Accepted Paper Series
Cass Business School
Downloads
91
9.
A Model-Based Approach to Determine the Number of Scenarios and Scenario Probabilities for Loan Loss Provision Calculations Under the Accounting Standards of IFRS 9 and US-GAAP CECL
Number of pages: 18
Posted: 12 Oct 2020
Working Paper Series
Raiffeisen Bank International
Downloads
37
10.
Outside Investor Access to Top Management: Market Monitoring vs. Stock Price Manipulation
Number of pages: 44
Posted: 22 Sep 2020
Working Paper Series
Government of Canada - Bank of Canada
Downloads
39
11.
Are Critical Audit Matters Informative?
Number of pages: 48
Posted: 10 Sep 2020
Working Paper Series
Prudential Financial - Quantitative Management Associates, New York University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Bucknell University Freeman College of Management
Downloads
213
12.
ESG Didn’t Immunize Stocks Against the COVID-19 Market Crash
NYU Stern School of Business
Number of pages: 45
Posted: 18 Aug 2020
Last Revised: 10 Sep 2020
Working Paper Series
University of Waterloo, Tilburg University, Tilburg University and New York University - Stern School of Business
Downloads
2,408
13.
When Does the Bond Price Reaction to Earnings Announcements Predict Future Stock Returns?
Journal of Accounting & Economics (JAE), Vol. 64, No. 1, 2017
Number of pages: 30
Posted: 18 Jun 2020
Accepted Paper Series
Haas School of Business - UC Berkeley
Downloads
64
14.
Referral-Based Hiring under Misaligned Financial Incentives
Number of pages: 40
Posted: 14 Apr 2020
Working Paper Series
University of Melbourne, Department of Accounting, University of Melbourne and National Chengchi University (Taipei)
Downloads
23
15.
Firm Disclosure and Individual and Institutional Investors
Number of pages: 69
Posted: 14 Apr 2020
Last Revised: 28 Dec 2020
Working Paper Series
BI Norwegian Business School, Umeå University - Umeå School of Business and Economics and Umea School of Business, Economics and Statistics, Umeå University
Downloads
93
16.
The Distraction Effect of Non-Audit Services on Audit Quality
Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54
Posted: 07 Apr 2020
Last Revised: 18 Nov 2020
Accepted 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
215
17.
Street vs. GAAP: Which Effective Tax Rate Is More Informative?
Number of pages: 57
Posted: 07 Apr 2020
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting
Downloads
114
18.
Reproducibility in Accounting Research: Views of the Research Community
Number of pages: 35
Posted: 06 Apr 2020
Last Revised: 07 Apr 2020
Working Paper Series
University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
There are 2 versions of this paper
Reproducibility in Accounting Research: Views of the Research Community
Number of pages: 35
Posted: 06 Apr 2020
Last Revised: 07 Apr 2020
Downloads
303
Reproducibility in Accounting Research: Views of the Research Community
Journal of Accounting Research, Volume 58, Issue 2 (2020)
Posted: 01 Jul 2020
Downloads
303
19.
The Effects of Information on Credit Market Competition: Evidence from Credit Cards
Number of pages: 66
Posted: 02 Apr 2020
Working Paper Series
Harvard University - Business School (HBS), University of Chicago - Booth School of Business, New York University (NYU) - Department of Finance and Superintendencia de Bancos e Instituciones Financieras de Chile
Downloads
46
20.
Manipulation, Panic Runs, and the Short Selling Ban
Number of pages: 57
Posted: 10 Mar 2020
Working Paper Series
Booth School of Business, University of Chicago, Duke University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads
96
21.
Does FOIA Foil the SEC's Intent to Keep Investigations Confidential?
Management Science, Forthcoming, Kelley School of Business Research Paper No. 2020-56
Number of pages: 37
Posted: 28 Feb 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads
184
22.
CECL: Timely Loan Loss Provisioning and Bank Regulation
Number of pages: 61
Posted: 25 Feb 2020
Last Revised: 08 Sep 2020
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads
290
23.
The Value of Managerial Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3
International Journal of Accounting, Forthcoming
Number of pages: 48
Posted: 21 Jan 2020
Working Paper Series
The University of Sheffield, Massey University - School of Accountancy, Massey University and University of Southampton Business School, UK
Downloads
31
24.
Financial Notes Reporting Quality - A Conceptualization and Empirical Analysis of Financial Reporting Quality Using the Example of Notes Reporting on Intangible Assets Under IFRS
Number of pages: 292
Posted: 08 Jan 2020
Working Paper Series
Freiberg University of Technology
Downloads
156
25.
Precision and Manipulation of Non-Financial Information: The Curious Case of Environmental Liability
Number of pages: 54
Posted: 19 Dec 2019
Last Revised: 14 Jan 2020
Working Paper Series
Free University of Berlin (FUB)
Downloads
50
26.
The Impact of Open Data on Public Procurement
Number of pages: 79
Posted: 27 Nov 2019
Last Revised: 18 Nov 2020
Working Paper Series
Yale School of Management, University of Chicago - Booth School of Business and University of Chicago -- Booth School of Business
Downloads
410
27.
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Accepted Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
There are 3 versions of this paper
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148
Posted: 08 Sep 2015
Last Revised: 02 Jan 2020
Downloads
2,742
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
NBER Working Paper No. w21530
Number of pages: 70
Posted: 08 Sep 2015
Last Revised: 09 Oct 2015
Downloads
37
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
28.
Calendar Rotations: A New Approach for Studying the Impact of Timing using Earnings Announcements
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 57
Posted: 28 Oct 2019
Last Revised: 02 Jun 2020
Accepted Paper Series
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads
630
29.
The Sophistication of Performance Measurement System in Manufacturing SMEs: The Role of the Interpersonal Ties in Top Management Teams
Posted: 25 Sep 2019
Working Paper Series
Kyoto University - Graduate School of Economics
30.
The Influence of Loan Officers on Loan Contract Design and Performance
Journal of Accounting & Economics (JAE), Vol. 71, No. 1, 2021
Number of pages: 60
Posted: 09 Aug 2019
Last Revised: 06 Dec 2020
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business, Washington University in Saint Louis - Olin School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads
255
31.
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121
Posted: 31 Jul 2019
Last Revised: 09 Aug 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
There are 2 versions of this paper
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121
Posted: 31 Jul 2019
Last Revised: 09 Aug 2019
Downloads
1,607
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
NBER Working Paper No. w26169
Number of pages: 116
Posted: 20 Aug 2019
Downloads
14
Downloads
1,607
32.
Performance Appraisal and Its Effects on Employees Motivation: A Case Study of Afghan Wireless Communications in Kabul
Number of pages: 16
Posted: 30 Jul 2019
Last Revised: 05 Aug 2019
Working Paper Series
Istanbul Aydin University
Downloads
7
33.
From implicit to explicit: The impact of disclosure requirements on hidden transaction costs
Journal of Accounting Research, Forthcoming
Number of pages: 55
Posted: 30 Jun 2019
Last Revised: 17 Nov 2020
Accepted Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Haas School of Business - UC Berkeley and Yale School of Management
Downloads
204
34.
Congress, Foreign Policy & Financial Reporting
Number of pages: 54
Posted: 15 Jun 2019
Working Paper Series
Washington University in St. Louis - John M. Olin Business School
Downloads
80
35.
A Behavioral Economics Approach to Sustainability Reporting
Number of pages: 18
Posted: 03 Jun 2019
Last Revised: 19 May 2020
Working Paper Series
Aalto University - Department of Accounting and Finance and Harvard University
Downloads
110
36.
The Effect of Market Transparency on Corporate Disclosure
Number of pages: 80
Posted: 31 May 2019
Last Revised: 27 Oct 2020
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
305
37.
Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk
Review of Accounting Studies, forthcoming
Number of pages: 61
Posted: 29 May 2019
Last Revised: 13 Jan 2021
Accepted Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Indiana University
Downloads
304
38.
How Costly Is Tax Avoidance? Evidence from Structural Estimation
Chicago Booth Research Paper No. 19-14, Fama-Miller Working Paper
Number of pages: 62
Posted: 16 May 2019
Last Revised: 23 Jul 2020
Working Paper Series
University of Chicago Booth School of Business
Downloads
421
39.
A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior
Review of Accounting Studies, Forthcoming
Number of pages: 44
Posted: 18 Apr 2019
Accepted Paper Series
University of Illinois at Chicago, University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
There are 2 versions of this paper
A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior
Review of Accounting Studies, Forthcoming
Number of pages: 44
Posted: 01 Nov 2015
Last Revised: 01 Apr 2019
Downloads
524
A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior
Review of Accounting Studies, Forthcoming
Number of pages: 44
Posted: 18 Apr 2019
Downloads
74
Downloads
74
40.
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls
Number of pages: 57
Posted: 01 Apr 2019
Last Revised: 03 Sep 2020
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads
357
41.
Agency Conflicts, Bank Capital Regulation, and Marking-to-Market
Forthcoming, Accounting Review
Number of pages: 71
Posted: 25 Mar 2019
Accepted Paper Series
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads
142
42.
The Spillover Effect of SEC Comment Letters through Audit Firms
Number of pages: 61
Posted: 22 Mar 2019
Last Revised: 25 Sep 2020
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Oklahoma and Brigham Young University
Downloads
259
43.
Auditors are Known by the Companies They Keep
Number of pages: 72
Posted: 19 Feb 2019
Last Revised: 04 Feb 2020
Working Paper Series
Public Company Accounting Oversight Board, University of Notre Dame - Department of Accountancy, University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads
505
44.
The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing
Contemporary Accounting Research, Vol. 34, No. 4, 2017
Number of pages: 40
Posted: 12 Feb 2019
Last Revised: 11 Apr 2019
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Bentley University
Downloads
23
45.
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
Number of pages: 170
Posted: 25 Jan 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads
1,684
46.
Ball and Brown (1968) After Fifty Years
“Ball and Brown (1968) after 50 years.” Pacific-Basin Finance Journal 53 (2019) 410–431. doi: 10.1016/j.pacfin.2018.12.008
Number of pages: 36
Posted: 15 Jan 2019
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads
576
47.
Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?
Number of pages: 54
Posted: 08 Jan 2019
Last Revised: 25 Aug 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads
368
48.
Dynamic Price Discovery: Transparency vs. Information Design
Number of pages: 60
Posted: 05 Jan 2019
Last Revised: 14 Jan 2020
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads
130
49.
Word-of-Mouth Communication, Noise-Driven Volatility, and Public Disclosure
Journal of Accounting & Economics (JAE), Forthcoming
https://doi.org/10.1016/j.jacceco.2020.101363
Posted: 27 Dec 2018
Last Revised: 28 Sep 2020
Accepted Paper Series
Duke University - Fuqua School of Business and The University of Texas at Austin - McCombs School of Business
50.
Tax-Related Human Capital: Evidence from Employee Movements
Number of pages: 52
Posted: 10 Dec 2018
Last Revised: 30 Nov 2020
Working Paper Series
Washington University in St. Louis - Olin Business School and University of Chicago - Booth School of Business
There are 2 versions of this paper
Tax-Related Human Capital: Evidence from Employee Movements
Number of pages: 52
Posted: 10 Dec 2018
Last Revised: 30 Nov 2020
Downloads
275
Tax-Related Human Capital: Evidence from Employee Movements
University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2019-64
Number of pages: 52
Posted: 03 May 2019
Last Revised: 14 Jan 2021
Downloads
60
Downloads
275
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.