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Auditing, Litigation & Tax eJournal, Archives of Vols. 1-5, 2009-13
1,683,408 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper A Framework and Validation of Interactions Among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor's Report
El-Dyasty, M. A (2013).framework and validation of Interactions among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor Report . The Egyptian Journal for Commercial Studies. Vol. 37:1, 1-40.
Mohamed M. El-Dyasty
Mansoura University
Date Posted: May 22, 2017
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Net Share Issues and the Cross‐Section of Equity Returns Under a Dividend Imputation Tax System
Accounting & Finance, Vol. 56, Issue 4, pp. 1097-1117, 2016
Adrian Melia, Paul Docherty and Steve Easton
University of Newcastle (Australia), University of Newcastle (Australia) and University of Newcastle (Australia) - Newcastle Business School
Date Posted: December 05, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Regulation
International Journal of Auditing, Vol. 20, Issue 3, pp. 215-223, 2016
W. Robert Knechel
University of Florida - Fisher School of Accounting
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Size and the Cost of Equity Capital Over Auditor Tenure
International Journal of Auditing, Vol. 20, Issue 3, pp. 278-294, 2016
David Bryan and J. Kenneth Reynolds
University of North Florida and Florida State University
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Tenure and Perceived Earnings Quality
International Journal of Auditing, Vol. 20, Issue 3, pp. 224-238, 2016
Daniela Hohenfels
Darmstadt University of Technology
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 3, pp. 267-277, 2016
Hannu Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi and Pontus Troberg
Aalto University - School of Business, Brunel University London - Brunel Business School, Aalto University School of Business, Aalto University and Helsinki School of Economics
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries
International Journal of Auditing, Vol. 20, Issue 3, pp. 255-266, 2016
Irina Alexeyeva and Margarita Mejia‐Likosova
Umea School of Business and Economics and University of Tuebingen
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management During Large Equity Issues
International Journal of Auditing, Vol. 20, Issue 3, pp. 239-254, 2016
Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: October 12, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions
Abacus, Vol. 52, Issue 3, pp. 473-500, 2016
Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan
Southwestern University of Finance and Economics, University of Warwick - Warwick Business School, University of Edinburgh - Business School and York University - Schulich School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Institutional Arrangements and Government Audit Independence in China
Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
Cardiff Business School, Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Partner Disciplinary Actions and Financial Restatements
Abacus, Vol. 52, Issue 2, pp. 286-318, 2016
Wen-Jing Chang, Yahn-Shir Chen, Ling-Tai Lynette Chou and Chia‐Hui Ko
National Changhua University of Education, National Yunlin University of Science and Technology, National Chengchi University (NCCU) - College of Commerce and Deloitte Touche Tohmatsu
Date Posted: June 14, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification
International Journal of Auditing, Vol. 20, Issue 2, pp. 202-210, 2016
Daniel Prajogo, Pavel Castka, Daphne W. Yiu, Andy C.L. Yeung and Kee‐hung Lai
Monash University, Monash University - Department of Management, Chinese University of Hong Kong (CUHK), Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Polytechnic University - Department of Logistics and Maritime Studies
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Perception: Beyond the 'Role‐Perception Gap'
International Journal of Auditing, Vol. 20, Issue 2, pp. 186-201, 2016
Nathalie Gonthier‐Besacier, Géraldine Hottegindre and Sandrine Fine‐Falcy
Université Grenoble Alpes, EMLYON Business School and Université Grenoble Alpes
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Bank Directors’ Perceptions of Expanded Auditor's Reports
International Journal of Auditing, Vol. 20, Issue 2, pp. 158-174, 2016
Pran Krishansing Boolaky and Reiner Quick
Griffith University and Darmstadt University of Technology
Date Posted: June 03, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Business Group Affiliation, Board Quality and Audit Pricing Behavior: Evidence from Indian Companies
International Journal of Auditing, Vol. 20, Issue 2, pp. 133-148, 2016
Shireenjit Johl, Arifur Khan, Nava Subramaniam and Mohammad Badrul Muttakin
Deakin University, Deakin University - School of Accounting, Economics and Finance, RMIT University - School of Accounting and Law and Deakin University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Editorial: Regulating Audit Quality – Ramifications and Research Opportunities
International Journal of Auditing, Vol. 20, Issue 2, pp. 105-107, 2016
Robyn Moroney
Monash University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Modified Audit Reports in the Case of Joint Municipal Authorities: Empirical Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 2, pp. 149-157, 2016
Mikko Paananen
Lappeenranta University of Technology (LUT)
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Section 302 and 404(B) Internal Control Disclosures on Prospective Investors' Judgments and Decisions: An Experimental Study
International Journal of Auditing, Vol. 20, Issue 2, pp. 175-185, 2016
Bryan K. Church and Arnold Schneider
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Accounting Area
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Morale and Compliance: Review of Evidence and Case Studies for Europe
World Bank Policy Research Working Paper No. 5922
Benno Torgler
Queensland University of Technology
Date Posted: April 20, 2016
Working Paper Series
389 downloads

Incl. Fee Electronic Paper Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures
Accounting & Finance, Vol. 56, Issue 1, pp. 165-203, 2016
Stephen Higgins, David H. Lont and Tom Scott
University of Otago, University of Otago - Department of Accountancy and Finance and University of Auckland
Date Posted: March 03, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper A Cross‐Cultural Examination of Auditors' Willingness to Relocate in Public Accounting: Evidence from Hong Kong and the United States
International Journal of Auditing, Vol. 20, Issue 1, pp. 17-41, 2016
Philip Law, Desmond Yuen and Adrian C. H. Lei
University of Macau, University of Macau and University of Macau, Faculty of Business Administration
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis
International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper International Collaboration in Auditing Research: A Note
International Journal of Auditing, Vol. 20, Issue 1, pp. 66-71, 2016
Andreas Andrikopoulos, Michalis Bekiaris, Christina Vadasi and Stella Zounta
University of the Aegean - Department of Business Administration, University of the Aegean, University of the Aegean and University of the Aegean
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency
International Journal of Auditing, Vol. 20, Issue 1, pp. 1-16, 2016
Claus Holm and Frank Thinggaard
Aarhus University - Department of Economics and Business and University of Aarhus - Aarhus School of Business
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Construction of a Whistle‐Blowing Protocol for Audit Organisations: A Four‐Stage Participatory Approach
International Journal of Auditing, Vol. 20, Issue 1, pp. 72-86, 2016
Philmore Alleyne, Roszaini Haniffa and Mohammad Hudaib
The University of the West Indies, University of Bradford - School of Management and Bradford University School of Management
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience
International Journal of Auditing, Vol. 20, Issue 1, pp. 87-100, 2016
Fakhroddin MohammadRezaei, Norman Mohd-Saleh, Romlah Jaffar and Mohamat Sabri Hassan
Kharazmi (Tarbiat Moallem) University, Universiti Kebangsaan Malaysia - Graduate School of Business, National University of Malaysia (UKM) and Universiti Kebangsaan Malaysia - School of Accounting
Date Posted: February 11, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
International Journal of Auditing, Vol. 20, Issue 1, pp. 42-51, 2016
Tobias Svanström
University of Umea
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism
Accounting & Finance, Vol. 55, Issue 4, pp. 1015-1040, 2015
Sarah Kim and Ken Trotman
University of New South Wales (UNSW) - School of Accounting and UNSW Australia Business School, School of Accounting
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Study on Internal Auditor Perceptions of the Function Ability to Add Value
International Journal of Auditing, Vol. 19, Issue 3, pp. 182-194, 2015
Giuseppe D'Onza, Georges M. Selim, Rob Melville and Marco Allegrini
University of Pisa, City University London - Sir John Cass Business School, City University London - Sir John Cass Business School and University of Pisa
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditing Interactive Complexity: Challenges for the Internal Audit Profession
International Journal of Auditing, Vol. 19, Issue 3, pp. 195-205, 2015
Arno Nuijten, Mark van Twist and Martijn van der Steen
Erasmus University Rotterdam (EUR), Erasmus University Rotterdam - Dept. of Public Administration and Netherlands School of Public Administration (NSOB)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning
International Journal of Auditing, Vol. 19, Issue 3, pp. 307-317, 2015
Kishore Singh and Peter J. Best
Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Impressions that Arouse an Auditor's Suspicion of Lying in an Interview
International Journal of Auditing, Vol. 19, Issue 3, pp. 295-306, 2015
Chih‐Chen Lee and Robert B. Welker
Northern Illinois University and Southern Illinois University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’
International Journal of Auditing, Vol. 19, Issue 3, pp. 166-181, 2015
Florian Hoos, Natalia Kochetova-Kozloski and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing, Vol. 19, Issue 3, pp. 267-281, 2015
Robin Litjens, Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy, Nyenrode Business University and Nyenrode Business University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
International Journal of Auditing, Vol. 19, Issue 3, pp. 218-237, 2015
Leif Atle Beisland, Roy Mersland and R. Øystein Strøm
University of Agder, University of Agder and Oslo and Akershus University College
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies
International Journal of Auditing, Vol. 19, Issue 3, pp. 148-165, 2015
Tatiana Mazza and Stefano Azzali
University of Parma - Dipartimento di Economia and University of Parma - Dipartimento di Economia
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology
International Journal of Auditing, Vol. 19, Issue 3, pp. 252-266, 2015
Heba Abou‐El‐Sood, Amr Kotb and Amir Allam
Cairo University, Prince Sultan University and Cairo University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper How Do Auditor Fees Affect Accruals Quality? Additional Evidence
International Journal of Auditing, Vol. 19, Issue 3, pp. 238-251, 2015
Vivek Mande and Myungsoo Son
California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Principles‐Based Versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5
International Journal of Auditing, Vol. 19, Issue 3, pp. 282-294, 2015
Fang Yun Sin, Robyn Moroney and Maria Strydom
PricewaterhouseCoopers, Monash University and Monash University
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
International Journal of Auditing, Vol. 19, Issue 3, pp. 134-147, 2015
Mazlina Mat Zain, Mahbub Zaman and Zul Mohamed
Multimedia University (MMU) - Faculty of Management, Queensland University of Technology and Universiti Tun Abdul Razak (UNIRAZAK)
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Value for Money and Audit Practice in the UK Public Sector
International Journal of Auditing, Vol. 19, Issue 3, pp. 206-217, 2015
Yousef Ali Alwardat, Abdelhafid Benamraoui and Alison Rieple
King Abdulaziz University, University of Westminster and University of Westminster
Date Posted: October 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Examination of the Relation between Market Structure and the Profitability of Audit Engagements
Accounting & Finance, Vol. 55, Issue 3, pp. 749-781, 2015
Will Ciconte, W. Robert Knechel and Caren Schelleman
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Reputation Under Different Negligence Regimes
Abacus, Vol. 51, Issue 3, pp. 356-378, 2015
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of Tax Haven Utilization: Evidence from Australian Firms
Accounting & Finance, Vol. 55, Issue 2, pp. 545-574, 2015
Grantley Taylor, Grant A. Richardson and Ross Taplin
Curtin University - School of Accounting, University of Adelaide - Business School and Curtin University - School of Accounting
Date Posted: June 10, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Accounting Conservatism
International Journal of Auditing, Vol. 19, Issue 2, pp. 88-102, 2015
Nigar Sultana
Curtin University - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Characteristics and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 2, pp. 72-87, 2015
Nigar Sultana, Harjinder Singh and J‐L. W. Mitchell Van der Zahn
Curtin University - School of Accounting, Curtin University - School of Accounting and Curtin University - School of Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐Specialists
International Journal of Auditing, Vol. 19, Issue 2, pp. 57-71, 2015
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
University of Auckland Business School, Australian National University, La Trobe University and Vanderbilt University - Accounting
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Incentive Factors for the (Non‐)Disclosure of Material Weakness in Internal Control Over Financial Reporting: Evidence from J‐SOX Mandated Audits
International Journal of Auditing, Vol. 19, Issue 2, pp. 103-116, 2015
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: June 05, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE)
International Journal of Auditing, Vol. 19, Issue 2, pp. 117-130, 2015
Dr. Sawsan Saadi Halbouni
University of Sharjah
Date Posted: June 05, 2015
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Are Imputation Credits Capitalised into Stock Prices?
Accounting & Finance, Vol. 55, Issue 1, pp. 241-277, 2015
Kai‐Wei (Shaun) Siau, Stephen Sault and Geoff Warren
Hong Leong Investment Bank, Australian National University (ANU) and Australian National University (ANU) - Research School of Finance, Actuarial Studies and Statistics
Date Posted: March 11, 2015
Accepted Paper Series


 

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