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Yale SOM: Accounting (Topic)

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Viewing: 1 - 35 of 35 papers

1.

Accounting and Economic Theory

Yale SOM Working Paper No. AC-16
Number of pages: 16 Posted: 21 Jan 2003
Working Paper Series
Yale University - School of Management
Downloads 3,018
2.

The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals

Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
Number of pages: 55 Posted: 07 Aug 2002
Working Paper Series
Yale School of Management, Temple University - Department of Accounting, Tulane University - Accounting & Taxation and University of New Mexico
Downloads 2,839
3.

Control and Assurance in E-Commerce: Privacy, Integrity and Security at Ebay

Taiwan Accounting Review Vol. 3 Issue. 1 pp. 1-27 2002, University of Alberta School of Business Research Paper No. 2013-677, Yale SOM Working Paper No. AC-01
Number of pages: 33 Posted: 09 Jan 2001 Last Revised: 27 Jul 2014
Accepted Paper Series
National Taiwan University - Department of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,452
4.

Why Not Allow the FASB and IASB Standards to Compete in the U.S.?

Yale SOM Working Paper No. AC-02
Number of pages: 27 Posted: 31 May 2001
Working Paper Series

Multiple version iconThere are 2 versions of this paper

Downloads 1,996
5.

Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets

Yale ICF Working Paper No. 00-74; Yale SOM Working Paper No. AC-08
Number of pages: 36 Posted: 08 Aug 2001
Working Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,905
6.

Auditor Liability Reforms in the UK and the US: A Comparative Review

Number of pages: 47 Posted: 11 Sep 2007
Working Paper Series
Hermes Pensions Management Ltd., Yale University - School of Management and Portsmouth Business School
Downloads 1,342
7.

Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000

Yale SOM Working Paper No. AC-09
Number of pages: 24 Posted: 21 Jul 2001
Working Paper Series
University of Iowa - Department of Accounting, Yale University - School of Management and Rice University

Multiple version iconThere are 2 versions of this paper

Downloads 993
8.

IFRS and the Accounting Consensus

Number of pages: 22 Posted: 09 Aug 2008 Last Revised: 03 May 2010
Working Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 943
9.

IFRS Monopoly: The Pied Piper of Financial Reporting

Yale SOM Working Paper
Number of pages: 56 Posted: 19 Feb 2011
Working Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 890
10.

Hicksian Income in the Conceptual Framework

Number of pages: 41 Posted: 31 Mar 2010
Working Paper Series
London School of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 860
11.

Monopoly or Competition: Standard Setting in the Private and Public Sector

University of Alberta School of Business Research Paper No. 2013-1005
Number of pages: 50 Posted: 20 Dec 2007 Last Revised: 18 Jul 2014
Working Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 634
12.

Accounting: Labor, Capital and Product Markets

Yale ICF Working Paper No. 03-10
Number of pages: 26 Posted: 06 Sep 2007
Working Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 586
13.

Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research

Number of pages: 36 Posted: 13 Nov 2007 Last Revised: 19 Feb 2010
Working Paper Series
Yale University - School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 523
14.

Double Auction Dynamics: Structural Effects Of Non-Binding Price Controls

Yale ICF Working Paper No. 00-17
Number of pages: 43 Posted: 03 Jun 2003
Working Paper Series
Yale University - School of Management and New York University (NYU) - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 456
15.

'True and Fair' as the Moral Compass of Financial Reporting

Number of pages: 12 Posted: 21 Oct 2009 Last Revised: 23 Aug 2011
Working Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 328
16.

Statistical Studies of Financial Reports and Stock Markets

Number of pages: 7 Posted: 14 Sep 2011
Working Paper Series
Yale University - School of Management
Downloads 306
17.

Terrorism Damage Exchange Rates: Quantifying Defender Disadvantage

25 Defense and Security Analysis 7 (2009)
Number of pages: 19 Posted: 24 Jan 2007 Last Revised: 17 Jun 2013
Accepted Paper Series
Yale University - School of Management and University of Maryland Francis Carey School of Law
Downloads 298
18.

Granularity, Time and Control of Economic Resources

Yale SOM Working Paper No. AC-03
Number of pages: 27 Posted: 13 Apr 1999
Working Paper Series
University of Iowa - Department of Accounting, Yale University - School of Management and Rice University
Downloads 290
19.

Tax Expense Momentum

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 13 Dec 2010
Accepted Paper Series
Yale School of Management and Yale School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 204
20.

Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering

The Japanese Accounting Review, Vol. 1, pp. 119-130, 2011, Yale SOM Working Paper
Posted: 29 Mar 2012
Accepted Paper Series
Yale University - School of Management
Downloads 105
21.

Default Penalty as a Disciplinary and Selection Mechanism in Presence of Multiple Equilibria

Cowles Foundation Discussion Paper No. 1730
Number of pages: 44 Posted: 09 Oct 2009 Last Revised: 27 Feb 2011
Working Paper Series
University of Innsbruck, Yale University - School of Management and Yale University - School of Management
Downloads 83
22.

'True and Fair' as the Moral Compass of Financial Reporting

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009
Posted: 16 Aug 2011
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

23.

Accounting: Continuity and Transition

Research in Accounting Regulation, Vol. 14, pp. 229-243, 2000
Posted: 30 Jul 2001
Accepted Paper Series
Yale University - School of Management
24.

Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research

Journal of Accounting and Public Policy, Vol. 29, pp. 99-114, 2010
Posted: 23 Feb 2010 Last Revised: 03 May 2010
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 3 versions of this paper

25.

Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research

Journal of Accounting and Public Policy, Vol. 29, No. 2, 2010
Posted: 05 May 2010
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 3 versions of this paper

26.

Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis

THE JAPANESE STYLE OF BUSINESS ACCOUNTING, Shyam Sunder, Hidetoshi Yamaji, eds.; Westport CT: Quorum Books, 1999, pp. 17-31
Posted: 21 Jul 2001
Accepted Paper Series
Yale University - School of Management
27.

Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S.

THE JAPANESE STYLE OF BUSINESS ACCOUNTING, Shyam Sunder, Hidetoshi Yamaji, eds., Westport CT, Quorum Books, 1999, pp. 209-220
Posted: 30 Jul 2001
Accepted Paper Series
Yale University - School of Management
28.

Econometrics of Fair Values

Accounting Horizons, Vol. 22, No. 1, 2008
Posted: 23 Mar 2010
Accepted Paper Series
Yale University - School of Management
29.

Hicksian Income in the Conceptual Framework

Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Posted: 09 Feb 2011 Last Revised: 16 Aug 2011
Accepted Paper Series
London School of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management

Multiple version iconThere are 3 versions of this paper

30.

IFRS and the Accounting Consensus

Accounting Horizons, Vol. 23, No. 1, 2009
Posted: 05 May 2010
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

31.

IFRS Monopoly: The Pied Piper of Financial Reporting

Accounting and Business Research, Vol. 41, No. 3, pp. 291-306, 2011
Posted: 17 Aug 2011
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

32.

Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets

Accounting Horizons, Vol. 16, No. 4, pp. 305-318, December 2002
Posted: 18 Dec 2002
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

33.

Management Controls, Expectations, Common Knowledge and Culture

Journal of Management Accounting Research, Vol. 14, pp. 173-187, 2002
Posted: 18 Feb 2003
Accepted Paper Series
Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

34.

Unregulated Markets for Audit Services

The Japanese Accounting Review, Vol. 1, pp. 2-16, 2011, University of Alberta School of Business Research Paper No. 2013-1012, Yale SOM Working Paper
Posted: 29 Mar 2012 Last Revised: 10 Sep 2015
Accepted Paper Series
Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems

Multiple version iconThere are 2 versions of this paper

35.

Valuation of the Debt-Tax Shield

Journal of Finance, Forthcoming
Posted: 04 Dec 2001
Accepted Paper Series
Tulane University - Accounting & Taxation and Columbia University - Columbia Business School