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Lindner: Accounting (Topic)

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University of Cincinnati School of Business

12,503 Total downloads

Viewing: 1 - 38 of 38 papers

1.

The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China

The Journal of the American Taxation Association, Forthcoming, doi:10.2308/atax-52408
Number of pages: 58 Posted: 29 Dec 2018 Last Revised: 16 Mar 2019
Accepted Paper Series
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of International Business and Economics (UIBE) - Business School and University of Cincinnati - Lindner College of Business
Downloads 82
2.

International Diversification, SFAS 131, and Post-Earnings Announcement Drift

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
Working Paper Series
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 148
3.

Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income: The Implications of Accounting Standards Update 2011-05

Research in Accounting Regulation, October 2017, 29 (2): 139-144.
Number of pages: 18 Posted: 19 Jul 2017 Last Revised: 12 Dec 2017
Accepted Paper Series
University of Cincinnati - Department of Accounting, Pace University - Lubin School of Business and University of Cincinnati - Lindner College of Business
Downloads 118
4.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 10 May 2017 Last Revised: 26 May 2017
Accepted Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Department of Accounting and Pace University - Lubin School of Business
Downloads 59
5.

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Number of pages: 54 Posted: 21 Apr 2017 Last Revised: 02 May 2017
Working Paper Series
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 303
6.

Consequences of Executive Focus on Support Activities: Evidence from Executive Influence on Firm Tax Strategy

Number of pages: 52 Posted: 15 Mar 2017
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 67
7.

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 11 Feb 2017
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Cincinnati - Department of Accounting
Downloads 146
8.

CEO Pulchronomics and Appearance Discrimination

Posted: 14 Aug 2016
Working Paper Series
Rutgers, The State University of New Jersey - Rutgers University, Camden, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
9.

The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe

Auditing: A Journal of Practice & Theory, 38(1), 193-219, February 2019
Number of pages: 60 Posted: 29 Jul 2016 Last Revised: 23 Mar 2019
Accepted Paper Series
University of Florida - Fisher School of Accounting, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 161
10.

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 63 Posted: 21 Jun 2016
Accepted Paper Series
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 75
11.

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?

Journal of American Taxation Association, Forthcoming
Posted: 23 Apr 2016
Accepted Paper Series
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati - Department of Accounting
12.

The Value-Add of an Audit in a Post-SOX World

Number of pages: 60 Posted: 11 Mar 2016 Last Revised: 05 May 2018
Working Paper Series
University of Cincinnati and Brigham Young University - Marriott School of Business
Downloads 377
13.

Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

Number of pages: 46 Posted: 10 Feb 2016
Working Paper Series
Syracuse University - Whitman School of Management, Syracuse University - Joseph I. Lubin School of Accounting, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 383
14.

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 10 Nov 2015
Accepted Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting
15.

Managerial Ability and Credit Ratings

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 24 Dec 2014 Last Revised: 04 Jul 2017
Accepted Paper Series
Pennsylvania State University - Department of Finance, Bentley University and University of Cincinnati - Department of Accounting
Downloads 604
16.

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
Accepted Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting

Multiple version iconThere are 2 versions of this paper

17.

The Relation between Managerial Ability and Audit Fees and Going Concern Opinions

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 19 Nov 2014
Accepted Paper Series
Bentley University and University of Cincinnati - Department of Accounting
18.

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 627
19.

The Importance of Clarification of Auditors’ Responsibilities Under the New Audit Reporting Standards

Number of pages: 44 Posted: 06 Jun 2014 Last Revised: 13 May 2018
Working Paper Series
University of Virginia - McIntire School of Commerce, University of Mississippi - Patterson School of Accountancy and Clemson University
Downloads 947
20.

Corporate Sport Sponsorship and Stock Returns: Evidence from the NFL

Number of pages: 58 Posted: 29 Mar 2014 Last Revised: 05 Apr 2015
Working Paper Series
University of Connecticut - Department of Finance and University of Cincinnati
Downloads 280
21.

The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World

Journal of Corporate Finance, Vol. 45, 2017
Number of pages: 52 Posted: 03 Sep 2013 Last Revised: 20 Jun 2017
Accepted Paper Series
University of New South Wales (UNSW), Syracuse University - Whitman School of Management, University of Cincinnati - Department of Accounting and The Chinese University of Hong Kong, Shenzhen
Downloads 67
22.

Are Capitalized Software Development Costs Informative About Audit Risk?

Accounting Horizons, 2014
Posted: 27 May 2013 Last Revised: 23 Oct 2013
Accepted Paper Series
Bentley University and University of Cincinnati - Department of Accounting
23.

The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts

Journal of American Taxation Association, Forthcoming
Number of pages: 57 Posted: 26 May 2013 Last Revised: 01 Jun 2016
Accepted Paper Series
University of Oklahoma, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 282
24.

Juror Evaluations of Auditor Decision Aid Use under Rules-Based and Principles-Based Frameworks

Number of pages: 32 Posted: 10 Oct 2012
Working Paper Series
University of Cincinnati
Downloads 76
25.

A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts

Number of pages: 61 Posted: 11 Sep 2012 Last Revised: 09 Feb 2016
Working Paper Series
University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 1,073
26.

The Audit Reporting Model: Current Research Synthesis and Implications

Auditing: A Journal of Practice & Theory, 32 (Supplement 1):323-351
Number of pages: 47 Posted: 06 Sep 2012 Last Revised: 13 Dec 2018
Accepted Paper Series
University of Southern California, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Washburn University and University of Cincinnati - Department of Accounting
Downloads 1,416
27.

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 12 Jun 2012
Accepted Paper Series
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads 379
28.

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 345
29.

Why Are Earnings Distributions Kinky: Upwards Earnings Management by Small-Profit Firms or Income Smoothing by Many Firms?

Number of pages: 65 Posted: 29 Oct 2011 Last Revised: 25 Apr 2014
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Department of Accounting
Downloads 538
30.

A General Differences-in-Differences Research Design for Evaluating Firms Deviations from Expectations

Number of pages: 45 Posted: 20 Jun 2011 Last Revised: 09 Jan 2012
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Department of Accounting
Downloads 108
31.

Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?

CAAA Annual Conference 2011
Number of pages: 43 Posted: 17 Jan 2011
Working Paper Series
University of Cincinnati - Department of Accounting, University of Missouri at Saint Louis, University of Missouri at St. Louis - College of Business Administration and Federal Reserve Board
Downloads 229
32.

The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms: Evidence from the Initial Year of Implementation

Research in Accounting Regulations, Vol. 21, No. 2, 2009
Posted: 28 Feb 2010
Accepted Paper Series
University of Cincinnati - Department of Accounting
33.

Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Number of pages: 59 Posted: 24 Aug 2009 Last Revised: 25 Nov 2014
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting
Downloads 1,099
34.

An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift

Number of pages: 70 Posted: 20 Sep 2008 Last Revised: 29 Jan 2009
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 263
35.

The Use of Remedial Tactics in Negligence Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 36 Posted: 16 Oct 2007 Last Revised: 17 Sep 2009
Working Paper Series
Oklahoma State University - Stillwater - School of Accounting, University of Cincinnati - Department of Accounting and University of Utah - School of Accounting and Information Systems
Downloads 142
36.

Management's Assessment of Internal Controls, External Consultants, and Audit Efficiency: Evidence of New Factors in Client-Auditor Interactions

Number of pages: 28 Posted: 25 May 2007
Working Paper Series
University of Nebraska at Omaha and University of Cincinnati - Department of Accounting
Downloads 726
37.

Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?

Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Number of pages: 32 Posted: 28 Feb 2007 Last Revised: 07 Jan 2013
Accepted Paper Series
University of Cincinnati - Department of Accounting and Nanyang Technological University (NTU)
Downloads 687
38.

The Effect of SFAS No. 141 on the Transparency of Business Combination Reporting: Evidence from the Initial Year of Implementation

Number of pages: 48 Posted: 24 Mar 2006
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads 696