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Mason: Accounting (Topic)

George Mason University School of Business

George Mason University School of Business

17,968 Total downloads

Viewing: 1 - 50 of 72 papers

1.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57 Posted: 20 Jun 2017 Last Revised: 25 May 2018
Accepted Paper Series
Florida State University, Ohio State University and George Mason University - Department of Accounting
Downloads 228
2.

The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality

Number of pages: 55 Posted: 21 Sep 2016
Working Paper Series
George Mason University - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 395
3.

The Effect of Industrial Diversification on Firm Taxes

Number of pages: 50 Posted: 22 Aug 2016 Last Revised: 18 Oct 2018
Working Paper Series
George Mason University - Department of Accounting
Downloads 103
4.

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Apr 2016 Last Revised: 10 Jul 2019
Accepted Paper Series
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Multiple version iconThere are 2 versions of this paper

5.

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Journal of Management Accounting Research, Forthcoming
Posted: 07 Feb 2016
Accepted Paper Series
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, York University - Schulich School of Business and Hunter College - City University of New York

Multiple version iconThere are 2 versions of this paper

6.

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Number of pages: 43 Posted: 29 Sep 2015
Working Paper Series
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, York University - Schulich School of Business and Hunter College - City University of New York

Multiple version iconThere are 2 versions of this paper

Downloads 716
7.

Are Governmental Accounting Measures Value Relevant to the Citizenry?

Journal of Public Budgeting, Accounting & Financial Management, Volume 26, Number 4, Winter 2014
Number of pages: 29 Posted: 04 Mar 2015
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
Downloads 175
10.

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments

Number of pages: 59 Posted: 03 Nov 2014 Last Revised: 07 Aug 2019
Working Paper Series
WHU - Otto Beisheim School of Management, George Mason University - Department of Accounting and Bureau of Economic Analysis (BEA)
Downloads 515
11.

Analysts, Taxes, and the Information Environment

Number of pages: 44 Posted: 20 Aug 2014 Last Revised: 25 Apr 2019
Working Paper Series
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 373
12.

The Effect of Mandatory IFRS Adoption on International Cross-Listings

The Accounting Review, Forthcoming
Posted: 13 Jul 2014 Last Revised: 27 Mar 2017
Accepted Paper Series
George Mason University - Department of Accounting, Chinese University of Hong Kong (CUHK) - School of Accountancy and York University - Schulich School of Business
13.

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 629
14.

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras

Contemporary Accounting Research, Volume 36, Issue 2, Pages 1028-1054, 2019
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 29 May 2019
Accepted Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of North Dakota - College of Business & Public Administration and Brigham Young University
Downloads 731
15.

Analyst Forecasts and the Permanence of the Tax Change Component of Earnings

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
16.

Venture Capital and Risk Management: Evidence from Initial Public Offerings

Journal of Managerial Issues, Volume XXV, Number 3, Fall 2013
Number of pages: 22 Posted: 20 Feb 2014
Accepted Paper Series
University of Notre Dame and George Mason University - School of Business
Downloads 183
17.

Culture and Cost Stickiness: A Cross-Country Study

International Journal of Accounting, 51(3), 402-417
Posted: 16 Jan 2014 Last Revised: 11 Apr 2017
Accepted Paper Series
George Mason University, University of Calgary and University of Baltimore - Merrick School of Business
18.

Auditor-Provided Tax Services and Income Tax Estimation Error

Number of pages: 58 Posted: 05 Sep 2013 Last Revised: 16 Sep 2017
Working Paper Series
University of Arizona, Eller College of Management, Georgetown University and University of North Dakota - College of Business & Public Administration
Downloads 603
19.

Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?

Journal of American Taxation Association, Forthcoming
Posted: 21 Jul 2012
Accepted Paper Series
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
20.

Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 May 2012 Last Revised: 20 Sep 2014
Working Paper Series
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business
Downloads 185
21.

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
22.

FAS 142: Developing a Framework for Assessing the Useful Life of Branded Pharmaceutical Products

Journal of Theoretical Accounting Research, Volume 2, Issue 2, Spring 2007
Number of pages: 13 Posted: 22 Mar 2012 Last Revised: 01 Nov 2012
Accepted Paper Series
Wake Forest University - Schools of Business and George Mason University - School of Business
Downloads 78
23.

The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings

Contemporary Accounting Research, Vol. 19, No. 1, 2002
Number of pages: 27 Posted: 22 Mar 2012 Last Revised: 23 Mar 2012
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
Downloads 139
24.

A Note on the Efficient Markets Hypothesis

Journal of Accounting and Finance Research, pp. 1-7, 2000
Number of pages: 7 Posted: 22 Mar 2012
Accepted Paper Series
George Mason University - School of Business
Downloads 93
25.

Further Evidence on the Factors and Valuation Associated with the Level of Environmental Liability Disclosures

Academy of Accounting and Financial Studies Journal, Vol. 13, No. 3, 2009
Number of pages: 26 Posted: 22 Mar 2012
Accepted Paper Series
George Mason University - Department of Accounting and George Mason University - School of Business
Downloads 42
26.

An Analysis of the Initial Adoption of FAS 141 and 142 in the Pharmaceutical Industry

Number of pages: 18 Posted: 22 Mar 2012 Last Revised: 26 Dec 2012
Accepted Paper Series
Wake Forest University - Schools of Business and George Mason University - School of Business
Downloads 38
27.

Industry-Expert Auditors and Investor Valuations in Regulated Industries: Evidence from Banking

Academy of Accounting and Financial Studies Journal, Vol. 3, No. 1, 1999
Number of pages: 10 Posted: 22 Mar 2012 Last Revised: 26 Mar 2012
Accepted Paper Series
George Mason University - School of Business and Belmont University - Massey School of Business
Downloads 18
28.

SOX: Unintended Dilemmas for Auditing

The Journal of Corporate Accounting & Finance, Vol. 17, No. 4, pp. 31-35, May/June 2006
Number of pages: 5 Posted: 21 Mar 2012 Last Revised: 26 Mar 2012
Accepted Paper Series
Wake Forest University - Schools of Business, George Mason University - School of Business and Grand Valley State University
Downloads 94
29.

Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 35 Posted: 09 Feb 2012 Last Revised: 13 Feb 2012
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
Downloads 311
30.

Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax

The Accounting Review, Forthcoming
Number of pages: 43 Posted: 29 Jul 2011
Accepted Paper Series
George Mason University - Department of Accounting and George Mason University - Department of Accounting
Downloads 137
31.

The Effect of Regulation on the Timeliness and Perceived Reliability of Earnings Announcements

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 27 May 2011 Last Revised: 04 Jan 2018
Accepted Paper Series
University of North Dakota - College of Business & Public Administration
Downloads 159
32.

Is There an Association Between Earnings Management and Auditor-Provided Tax Services?

Journal of American Taxation Association, Forthcoming
Posted: 11 Feb 2011
Accepted Paper Series
Bentley University and George Mason University - Department of Accounting
33.

Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending

Number of pages: 40 Posted: 20 Nov 2010 Last Revised: 25 Jan 2012
Working Paper Series
George Mason University, University of Virginia - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Downloads 116
34.

Pro Forma Disclosures, Audit Fees, and Auditor Resignations

Journal of Accounting and Public Policy, Vol. 31, No. 3, 2012
Posted: 13 Oct 2010 Last Revised: 12 Jul 2014
Accepted Paper Series
George Mason University - Department of Accounting, Bentley University and University of Baltimore - Merrick School of Business
35.

An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49 Posted: 20 Aug 2010 Last Revised: 10 Dec 2010
Working Paper Series
Texas Tech University - Rawls College of Business, San Diego State University and George Mason University - Department of Accounting
Downloads 356
36.

Client Importance and Audit Partner Independence

Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012,
Number of pages: 44 Posted: 09 Aug 2010 Last Revised: 18 Feb 2014
Accepted Paper Series
National Chengchi University (NCCU) - Department of Accounting, George Mason University - School of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 533
37.

On the Analysis of Firms' Cash Flows

Contemporary Accounting Research, Forthcoming
Posted: 15 Jul 2009
Accepted Paper Series
affiliation not provided to SSRN and George Mason University
38.

Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?

Number of pages: 31 Posted: 15 Jun 2009
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Department of Accountancy, Lingnan University
Downloads 312
39.

Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?

Contemporary Accounting Research, Vol. 26, No. 2, 2009
Number of pages: 34 Posted: 06 Feb 2009 Last Revised: 17 Jul 2014
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 125
40.

Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?

Contemporary Accounting Research, Vol. 26, No. 2, 2009
Posted: 05 Feb 2009
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business

Multiple version iconThere are 2 versions of this paper

41.

Are Special Items Informative About Future Profit Margins?

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 15 Dec 2008
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, George Mason University and Georgetown University - Robert Emmett McDonough School of Business
Downloads 281
42.

Audit Value and Charitable Organizations

Number of pages: 33 Posted: 13 Aug 2008 Last Revised: 19 Nov 2010
Working Paper Series
George Mason University
Downloads 262
43.

Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 06 Feb 2008
Accepted Paper Series
George Mason University - Department of Accounting and Bentley University
44.

Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?

Accounting Review, Forthcoming
Posted: 09 Dec 2007 Last Revised: 05 Feb 2008
Accepted Paper Series
Emory University - Goizueta Business School, George Mason University - Department of Accounting and Brigham Young University

Multiple version iconThere are 2 versions of this paper

45.

The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, 2009
Number of pages: 45 Posted: 27 Nov 2007 Last Revised: 17 Mar 2015
Accepted Paper Series
UNC Charlotte and University of North Dakota - College of Business & Public Administration
Downloads 1,155
46.

Does the SOX Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors' Accounting Expertise and Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Posted: 16 Nov 2007
Accepted Paper Series
George Mason University - Department of Accounting and Bentley University
47.

The Impact of Tax Status on the Relation between Employee Stock Options and Debt

Journal of American Taxation Association, Vol. 30, No. 1, 2008
Posted: 03 Oct 2007
Accepted Paper Series
George Mason University and Oregon State University - College of Business
48.

The Impact of Governance Reform on Performance and Transparency

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 65 Posted: 12 Sep 2007 Last Revised: 24 Apr 2009
Accepted Paper Series
University of Oklahoma, George Mason University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 702
49.

Keiretsu Affiliation and Equity Values in Japan

Review of Pacific Basin Financial Markets and Policies, Vol. 7, No. 4, pp. 525-545, 2004, KAIST Business School Working Paper Series
Number of pages: 22 Posted: 28 Jan 2007 Last Revised: 19 May 2015
Accepted Paper Series
George Mason University - School of Business, Ulsan National Institute of Science and and Technology (UNIST) and Korea Advanced Institute of Science and Technology (KAIST) - Graduate School of Management
Downloads 13
50.

Japanese Corporate Groupings (Keiretsu) and the Characteristics of Analysts' Forecasts

Review of Quantitative Finance and Accounting, Vol. 23, pp. 79-98, 2004
Number of pages: 34 Posted: 27 Jan 2007
Accepted Paper Series
George Mason University - School of Business, Ulsan National Institute of Science and and Technology (UNIST) and University of Nebraska at Omaha - Department of Accounting
Downloads 246