Search Results
JEL Code: M49

1,193,527 Total downloads

Viewing: 151 - 200 of 2,580 papers

151.

Ethical Issues in Outsourcing Accounting and Tax Services

Number of pages: 10 Posted: 02 Feb 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,731
152.

Scope of Auditors' Liability, Audit Quality, and Capital Investment

Number of pages: 40 Posted: 03 Aug 2001
Working Paper Series
University of Hong Kong - Faculty of Business and Economics and University of Hong Kong

Multiple version iconThere are 2 versions of this paper

Downloads 1,725
153.

Does Greater Tax Risk Lead to Increased Firm Risk?

Number of pages: 52 Posted: 09 Dec 2012 Last Revised: 17 Jun 2015
Working Paper Series
University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,722
154.

Corporate Governance, Fees for Non-Audit Services and Accrual Choices

Number of pages: 51 Posted: 05 May 2003
Working Paper Series
Stanford University - Graduate School of Business and AQR Capital Management, LLC
Downloads 1,720
155.

Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure

Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
Number of pages: 35 Posted: 04 Aug 2013
Working Paper Series
HEC Montreal, University of Quebec at Montreal (UQAM) and Université du Québec à Montréal
Downloads 1,706
156.

The Effect of Management Incentives and Audit Committee Quality on Internal Auditors' Planning Assessments and Decisions

Number of pages: 33 Posted: 30 May 2003
Working Paper Series
University of Florida - Fisher School of Accounting, Arizona State University West and Oklahoma State University - Stillwater - School of Accounting
Downloads 1,703
157.

Motives for Early Revenue Recognition: Evidence from Sec Staff Accounting Bulletin (Sab) 101

Number of pages: 36 Posted: 12 Jan 2003
Working Paper Series
Villanova University - Accountancy, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,702
158.

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Number of pages: 45 Posted: 11 Feb 2004
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Maryland - Robert H. Smith School of Business and University of Oregon - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,697
159.

The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment

Finance and Corporate Governance Conference 2010 Paper
Number of pages: 39 Posted: 15 Jan 2010
Working Paper Series
Monash University and Monash University - Department of Accounting
Downloads 1,695
160.

Challenges Obtaining Audit Evidence

Number of pages: 18 Posted: 16 Apr 2010
Working Paper Series
Texas Woman's University
Downloads 1,688
161.

Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers

The Accounting Review, Vol. 86, No. 1, 2011
Number of pages: 46 Posted: 17 Sep 2008 Last Revised: 27 Aug 2010
Working Paper Series
Brigham Young University - Marriott School, Utah State University - School of Accountancy and Texas A&M University - Mays Business School
Downloads 1,680
162.

Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment

Number of pages: 20 Posted: 12 Apr 2015
Working Paper Series
OGE Professional Services Ltd
Downloads 1,679
163.

An Analysis of the Underlying Causes Attributed to Restatements

Number of pages: 34 Posted: 09 Mar 2008 Last Revised: 14 May 2014
Working Paper Series
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 1,669
164.

The Role of Auditing in Investor Protection

Number of pages: 45 Posted: 10 Aug 2003
Working Paper Series
University of Texas at Austin - Department of Accounting, Indiana University-Kelley School of Business and Kelley School of Business
Downloads 1,664
165.

A Review of the Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods: Recognizing the Potential Benefits of Triangulation

Advances in Accounting Behavioral Research, Vol. 11, 2008
Number of pages: 43 Posted: 04 Mar 2008
Accepted Paper Series
University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 1,663
166.

Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients

SUNY at Binghamton School of Management Working Paper
Number of pages: 38 Posted: 06 Mar 2003
Working Paper Series
North Carolina State University - Poole College of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 1,654
167.

A Model for Audit Engagement Planning of E-Commerce

University of Windsor Working Paper No. 2003-04
Number of pages: 49 Posted: 15 Apr 2003
Working Paper Series
University of Windsor - Odette School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,634
168.

The Impact of Improved Auditor Independence on Audit Market Concentration in China

Number of pages: 56 Posted: 30 Oct 1999
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Sothern California and China Securities Regulatory Commission
Downloads 1,634
169.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,618
170.

Has Audit Quality Declined? Evidence from the Pricing of Discretionary Accruals

Number of pages: 30 Posted: 17 Apr 2002
Working Paper Series
Monash University Sunway Campus and Bentley University
Downloads 1,618
171.

A Review and Integration of Empirical Research on Materiality: Two Decades Later

Auditing: A Journal of Practice & Theory, November 2005
Number of pages: 51 Posted: 28 Aug 2005
Accepted Paper Series
NHH Norwegian School of Economics, Macquarie University - Faculty of Business and Economics and Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Downloads 1,615
172.

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Working Paper Series
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia Business School and Hong Kong University of Science and Technology - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,587
173.

Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market

Number of pages: 46 Posted: 31 Mar 2003
Working Paper Series
Virginia Polytechnic Institute & State University, Southern Methodist University (SMU) - Finance Department and Southern Methodist University (SMU) - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,573
174.

The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong

Number of pages: 38 Posted: 12 Aug 2002
Working Paper Series
Monash University Sunway Campus, University of Texas at Arlington - Department of Accounting and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 1,569
175.

Accounting is an Evolved Economic Institution

Foundations and Trends in Accounting, Vol. 2, No. 1-2, pp. 1-174, 2008, Emory University Law and Economics Research Paper No. 08-33
Number of pages: 162 Posted: 07 Jul 2008 Last Revised: 22 May 2014
Accepted Paper Series
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 1,560
176.

Distributed Ledgers and Operations: What Operations Management Researchers Should Know About Blockchain Technology

Forthcoming in Manufacturing & Service Operations Management, Georgetown McDonough School of Business Research Paper No. 3131250
Number of pages: 38 Posted: 07 Mar 2018 Last Revised: 06 Sep 2018
Accepted Paper Series
McDonough School of Business, Georgetown University and Georgetown University - Department of Accounting and Business Law
Downloads 1,559
177.

Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms

Number of pages: 50 Posted: 16 Oct 2007 Last Revised: 30 Sep 2008
Working Paper Series
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,558
178.

Evidence from Auditors About Managers' and Auditors' Earnings-Management Decisions

Number of pages: 50 Posted: 26 Dec 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy
Downloads 1,558
179.

Auditor Industry Specialization and Client Disclosure Quality

Number of pages: 29 Posted: 09 Mar 2000
Working Paper Series
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Columbia University - Center for Excellence in Accounting and Security Analysis
Downloads 1,552
180.

Client Importance, Non-Audit Fees, and Abnormal Accruals

Number of pages: 46 Posted: 27 Dec 2001
Working Paper Series
California State University, Long Beach and Indian School of Business
Downloads 1,551
181.

Internal Control Weaknesses and Client Risk Management

Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Number of pages: 55 Posted: 08 Dec 2008 Last Revised: 16 Dec 2009
Accepted Paper Series
Syracuse University, State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 1,541
182.

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Number of pages: 55 Posted: 14 Dec 2007 Last Revised: 04 Sep 2008
Working Paper Series
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,539
183.

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

Number of pages: 59 Posted: 27 Jul 2007
Working Paper Series
Singapore Management University - School of Accountancy and Nanyang Business School, Nanyang Technological University
Downloads 1,535
184.

The Differential Effects of Auditors' Non-Audit and Audit Fees on Accrual Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 03 Aug 2006
Accepted Paper Series
University of Texas at Arlington - Department of Accounting and Monash University Sunway Campus
Downloads 1,532
185.

Assurance on Sustainability Reports: An International Comparison

Accounting Review, Forthcoming
Number of pages: 42 Posted: 01 Nov 2007 Last Revised: 02 Jun 2014
Accepted Paper Series
UNSW Australia Business School, School of Accounting, Maastricht University and UNSW Australia Business School, School of Accounting
Downloads 1,530
186.

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

Number of pages: 35 Posted: 28 Jan 2002
Working Paper Series
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,528
187.

Topics and Methods in Forensic Accounting Research

Accounting Research Journal, 28(1), 98-114.
Number of pages: 29 Posted: 27 Nov 2014 Last Revised: 14 Jun 2015
Working Paper Series
Montclair State University and Nova Southeastern University
Downloads 1,524
188.

Big Five Audits and Accounting Fraud

Number of pages: 57 Posted: 27 May 2008
Working Paper Series
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 1,507
189.

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Number of pages: 85 Posted: 19 Feb 2007 Last Revised: 16 Oct 2016
Working Paper Series
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University

Multiple version iconThere are 3 versions of this paper

Downloads 1,502
190.

The Mother of All Conflicts: Auditors and Their Clients

Number of pages: 23 Posted: 20 Jul 2004
Working Paper Series
University of Illinois College of Law
Downloads 1,499
191.

Market and Political/Regulatory Perspectives on the Recent Accounting Scandals

Journal of Accounting Research, Vol. 47, No. 2, pp. 277-323, May 2009
Number of pages: 65 Posted: 24 Sep 2008 Last Revised: 29 Jul 2009
Accepted Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,488
192.

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 1,482
193.

Auditing Corporate Risk Management - a Critical Analysis of a German Particularity

The ICFAI Journal of Audit Practice, Vol. 1 (2004), No. 2, pp. 49-64
Number of pages: 19 Posted: 12 May 2004 Last Revised: 15 Jan 2013
Accepted Paper Series
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 1,475
194.

Audit Pricing in Private Firms

London Business School Accounting Subject Area No. 011
Number of pages: 51 Posted: 26 Mar 2002
Working Paper Series
Vanderbilt University - Accounting, Vanderbilt University - Accounting and London Business School
Downloads 1,474
195.

Earnings Management, Audit Differences, and Analysts' Forecasts

Number of pages: 33 Posted: 24 Sep 1999
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 1,474
196.

The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms

Number of pages: 49 Posted: 21 Mar 2007 Last Revised: 29 Nov 2014
Working Paper Series
Western New England University - Department of Accounting and Finance, Boston College - Department of Accounting, University of Wisconsin - Whitewater and Boston College

Multiple version iconThere are 2 versions of this paper

Downloads 1,472
197.

Theories and Determinants of Voluntary Disclosure

Accounting and Finance Research (AFR), Vol. 3, No. 1
Number of pages: 9 Posted: 29 May 2014
Accepted Paper Series
The American University in Cairo
Downloads 1,471
198.

Benchmarking Audit Committee Effectiveness in the UK

Number of pages: 30 Posted: 12 Jan 2001
Working Paper Series
affiliation not provided to SSRN and Napier University at Edinburgh
Downloads 1,453
199.

Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness

Journal of Business Ethics, Vol. 62, No. 2, pp. 115-127, December 2005
Number of pages: 30 Posted: 27 May 2005
Accepted Paper Series
University of Notre Dame - Department of Accountancy
Downloads 1,453
200.

Using Electronic Audit Workpaper Systems in Audit Practice: Task Analysis, Learning, and Resistance

Number of pages: 33 Posted: 04 Oct 2006
Working Paper Series
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,442