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American Accounting Association Meetings (AAA)

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1.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 12,372
2.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, University of Manchester - Manchester Business School and Alliance Manchester Business School
Downloads 8,098
3.

Risk and Return in General: Theory and Evidence

Number of pages: 150 Posted: 18 Jun 2009 Last Revised: 22 Nov 2011
Working Paper Series
Pine River Capital Management
Downloads 7,557
4.

Management of Information Systems: Insights from Management Accounting Research

Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
Number of pages: 39 Posted: 07 Aug 2006 Last Revised: 30 Jan 2011
Accepted Paper Series
Hong Kong Baptist University and City University of Hong Kong (CityUHK) - Department of Management Sciences
Downloads 6,626
5.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,050
6.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 5,682
7.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,459
8.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,224
9.

The Design and Use of Management Control Systems: An Extended Framework for Analysis

AAA 2006 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 04 Aug 2005
Working Paper Series
Monash University - Department of Accounting and Lancaster University

Multiple version iconThere are 2 versions of this paper

Downloads 4,926
10.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Accepted Paper Series
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,863
11.

Entrepreneurial Shareholder Activism: Hedge Funds and Other Private Investors

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, ECGI - Finance Working Paper No. 140/2006, NYU Law and Economics Research Paper No. 06-41, 1st Annual Conference on Empirical Legal Studies
Number of pages: 73 Posted: 05 Jul 2006 Last Revised: 24 Jun 2008
Working Paper Series
New York University (NYU) - Department of Accounting and University of Maryland - Robert H. Smith School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,746
12.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic Studies
Downloads 4,291
13.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,242
14.

Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

Number of pages: 62 Posted: 06 May 2005
Working Paper Series
University of Texas at Arlington, Tuck School of Business at Dartmouth and Texas A&M University - Mays Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,000
15.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,484
16.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102
Number of pages: 48 Posted: 25 Aug 2009
Working Paper Series
Harvard University - Harvard Business School and Boston College
Downloads 3,430
17.

Accounting Conservatism and Bankruptcy Risk

Number of pages: 57 Posted: 06 Jun 2010 Last Revised: 21 Mar 2016
Working Paper Series
University of Melbourne - Faculty of Business and Economics, York University and The University of Hong Kong - School of Economics and Finance
Downloads 3,354
18.

Accounting Quality and Debt Contracting

Number of pages: 45 Posted: 17 Sep 2004
Working Paper Series
Arizona State University - W.P. Carey School of Business, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 3,340
19.

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Accounting Review, Forthcoming
Number of pages: 49 Posted: 31 Jul 2008 Last Revised: 24 Oct 2010
Accepted Paper Series
University of Melbourne, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 3,223
20.

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 53 Posted: 05 Aug 2005
Working Paper Series
University of Southern California - Marshall School of Business, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 3,126
21.

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Working Paper Series
Virginia Tech, University of Oklahoma - Michael F. Price College of Business and Korea University

Multiple version iconThere are 2 versions of this paper

Downloads 3,112
22.

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Journal of International Financial Management & Accounting, Vol. 21, No. 3, Autumn 2010
Number of pages: 58 Posted: 20 Jan 2009 Last Revised: 02 Jan 2011
Accepted Paper Series
Shanghai Maritime University, University of Western Sydney, affiliation not provided to SSRN and Hong Kong Baptist University

Multiple version iconThere are 2 versions of this paper

Downloads 2,953
23.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Accepted Paper Series
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of California, Berkeley - Accounting Group
Downloads 2,921
24.

IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 30 Posted: 29 Sep 2008 Last Revised: 15 Mar 2012
Working Paper Series
affiliation not provided to SSRN, UWA Business School (Accounting & Finance), Murdoch University and University of Western Australia
Downloads 2,875
25.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,780
26.

Causes and Consequences of Goodwill Impairment Losses

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 15 Sep 2004 Last Revised: 13 Feb 2011
Working Paper Series
University of Minnesota - Twin Cities - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Minnesota - Twin Cities
Downloads 2,753
27.

How Does Internal Control Regulation Affect Financial Reporting?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 45 Posted: 15 Sep 2006 Last Revised: 15 Sep 2009
Working Paper Series
Villanova University - Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Multiple version iconThere are 2 versions of this paper

Downloads 2,634
28.

Expected Earnings and the Post-Earnings-Announcement Drift

Number of pages: 43 Posted: 11 Aug 2009 Last Revised: 05 Feb 2013
Working Paper Series
University of California, Berkeley - Haas School of Business, University of Delaware - Alfred Lerner College of Business and Economics, University of Texas at Dallas and Boston College - Carroll School of Management
Downloads 2,632
29.

Modeling a Management Accounting System for Lean Manufacturing Firms

Number of pages: 50 Posted: 08 Aug 2009
Working Paper Series
Utah State University - School of Accountancy and Clemson University - School of Accountancy & Legal Studies
Downloads 2,580
30.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
Accepted Paper Series
University of Georgia, Michigan State University - Department of Accounting & Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,570
31.

Using Activity Based Costing and Theory of Constraints to Enhance Decision Making at Duographics B.V.: A Case Study

Number of pages: 20 Posted: 25 Sep 2005
Working Paper Series
University of Maastrich and Universiteit Maastricht
Downloads 2,560
32.

Why do CFOs Become Involved in Material Accounting Manipulations?

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 01 Sep 2008 Last Revised: 29 Jan 2013
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, National University of Singapore and University of California-Irvine
Downloads 2,476
33.

The Benefits of Financial Statement Comparability

Number of pages: 54 Posted: 11 Sep 2008 Last Revised: 15 Mar 2011
Working Paper Series
Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,403
34.

The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors

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Number of pages: 39 Posted: 10 Nov 2004
Working Paper Series
Utah State University - School of Accountancy and DePaul University - School of Accountancy and MIS
Downloads 2,314
35.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Accepted Paper Series
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,254
36.

Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 42 Posted: 14 Sep 2006
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 2,207
37.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,183
38.

Corporate Lobbying and Firm Performance

Number of pages: 42 Posted: 13 Sep 2007 Last Revised: 07 Oct 2014
Working Paper Series
University of Zurich, Vanderbilt University - Finance and Wake Forest University - Schools of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,165
39.

Internal Control and Management Guidance

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 23 Sep 2008 Last Revised: 16 Sep 2009
Accepted Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 2,150
40.

Management Forecast Credibility and Underreaction to News

Number of pages: 49 Posted: 15 Sep 2006 Last Revised: 18 Apr 2013
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,138
41.

Disclosure Quality, Cost of Capital, and Investors' Welfare

Chicago GSB Research Paper No. 08-06 , Accounting Review, Forthcoming
Number of pages: 46 Posted: 07 Jul 2008 Last Revised: 10 Sep 2009
Working Paper Series
University of Chicago - Booth School of Business
Downloads 2,085
42.

Related Party Transactions

AAA 2005 FARS Meeting Paper
Number of pages: 40 Posted: 20 Jan 2005
Working Paper Series
Florida Atlantic University - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Downloads 2,084
43.

CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts

Number of pages: 42 Posted: 29 Jun 2008 Last Revised: 12 Aug 2012
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, Columbia Business School and Harvard Business School
Downloads 2,026
44.

Corporate Governance and Firm Operating Performance

Number of pages: 31 Posted: 01 Oct 2005
Working Paper Series
Temple University - Department of Accounting and Kennesaw State University

Multiple version iconThere are 2 versions of this paper

Downloads 2,007
45.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim - Accounting and Taxation, University of Cologne and London School of Economics & Political Science (LSE)
Downloads 1,956
46.

Sarbanes-Oxley and the Culmination of Internal Control Development: A Study of Reactive Evolution

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 16 Posted: 06 Apr 2004
Working Paper Series
Auburn Montgomery - Department of Accounting and Finance, University of Alabama and Auburn University - Department of Accounting and Finance
Downloads 1,925
47.

Off-Balance-Sheet Activities, Earnings Persistence and Stock Prices: Evidence from Operating Leases

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 58 Posted: 01 Oct 2005
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 1,902
48.

The Adoption of IFRS in the UK

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 21 Posted: 01 Oct 2008
Working Paper Series
University of Hertfordshire and University of Hertfordshire - Business School
Downloads 1,889
49.

Integration of Qualitative and Quantitative Methods in Management Accounting Research: A Critical Realist Approach

Number of pages: 51 Posted: 29 Jun 2007
Working Paper Series
University of Manchester - Manchester Business School
Downloads 1,886
50.

Applying Relative Solvency to Working Capital Management - The Break-Even Approach

Number of pages: 21 Posted: 01 Aug 2005
Working Paper Series
School of Management Sciences
Downloads 1,834