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SSRN eLibrary Search Results
JEL Code: M40
1,277,757 Total downloads
Showing Papers 1,001 - 1,050 of 3,678
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Incl. Electronic Paper Social and Environmental Accounting: Evidence from the Stock Exchange of Mauritius
Accounting & Taxation, v. 8 (1) p. 69-76
Subadar Agathee Ushad and Mootooganagen Ramen
University of Mauritius and University of Mauritius, Mauritius
Date Posted: February 18, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper An Examination of the Impact of Culture on IFRS Risk Disclosures for Firms that Cross-List in the U.S.
Accounting & Taxation, v. 8 (1) p. 59-67
Carmen B Ríos-Figueroa
Universidad del Este
Date Posted: February 18, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Internal Versus External Earnings per Share Goals and CEO Incentives
Chris Armstrong, Jacky Chau, Christopher D. Ittner and Jason J. Xiao
University of Pennsylvania - Accounting Department, The Chinese University of Hong Kong (CUHK) - CUHK Business School, University of Pennsylvania - Accounting Department and University of Rochester - Simon Business School
Date Posted: February 18, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper Nigerian Value Added Tax System and the Concept of Basic Food
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 17, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper The Effect of IAS-24 Disclosures on Governance Mechanisms and Ownership Structures in Pakistan
Rafay, A., Sadiq, R. & Ajmal, M. M. (2016). The Effect of IAS-24 Disclosures on Governance Mechanisms and Ownership Structures in Pakistan. Lahore Journal of Business, 5(1), 15-36.
Abdul Rafay, Ramla Sadiq and Muhammad Mobeen Ajmal
University of Management & Technology (UMT), Pakistan, (UMT) University of Management and Technology (Pakistan) - School of Business and Economics and (UMT) University of Management and Technology (Pakistan)
Date Posted: February 14, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Role of Foreign Shareholders in Disciplining Financial Reporting
Forthcoming, Journal of Business Finance and Accounting
Christof Beuselinck, Belen Blanco and Juan M. García Lara
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG), The University of Adelaide and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: February 10, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper Quantifying the Effect of Information and Ability Spillovers on Analyst Earnings Forecast Accuracy
Thaddeus Neururer and Estelle Sun
University of Connecticut - School of Business and Boston University - Questrom School of Business
Date Posted: February 09, 2017
Working Paper Series
29 downloads

Incl. Electronic Paper Creative Accounting as a Double Sided Coin
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 08, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Imperatives of Tax Audit and Investigation for Revenue Generation in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 08, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Religion and Financial Economy of the World: How the Present Reflect True Godliness
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 08, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper An Exploratory Analysis of Earnings Management Before and after the Governance and Disclosure Regulatory Changes in Australia and New Zealand
Lan Sun and Omar Al Farooque
The University of Newcastle (Australia) and University of New England (Australia)
Date Posted: February 08, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Accounting and the Influence of Numbers, Economics, Religion and History
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Last Revised: February 07, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Accounting Theory: Review of Theory in Purchasing and Inventory Management
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Last Revised: February 07, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Revenue Recognition Paradox: A Review of IAS 18 and IFRS 15
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy
Management Science, Forthcoming
Chao Jiang, Thomas R. Kubick, Mihail K. Miletkov and M. Babajide Wintoki
University of South Carolina - Department of Finance, University of Kansas, University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Date Posted: February 06, 2017
Last Revised: February 10, 2017
Accepted Paper Series
39 downloads

Incl. Electronic Paper The Managerialization of the Arts in the Era of Creativity. The Case of an Italian Opera House
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2017/01,
Paola Trevisan
Ca Foscari University of Venice - Department of Management
Date Posted: February 06, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Forensic Accounting Investigation Techniques: Any Rationalization?
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 05, 2017
Working Paper Series
35 downloads

Incl. Electronic Paper Imperative of Treasury Single Account (TSA) in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 05, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Relevance of Tax Audit and Tax Investigation in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 05, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Environmental, Social and Governance Disclosures in Europe
Sustainability Accounting, Management and Policy Journal, Vol. 6(2), p. 224 – 242, Emerald, 2015,
Mark Anthony Camilleri
University of Malta
Date Posted: February 03, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper Linguistic Formality and Perceived Engagement – Investors’ Reactions to Two Unique Characteristics of Social Media Disclosures
Kristina M. Rennekamp and Patrick D. Witz
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting, Students
Date Posted: February 03, 2017
Working Paper Series
63 downloads

Incl. Electronic Paper Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence from Tone Management in the MD&A
Carlo D'Augusta and Matthew D. DeAngelis
Georgia State University - J. Mack Robinson College of Business and Georgia State University
Date Posted: February 03, 2017
Working Paper Series
37 downloads

Incl. Electronic Paper Valuing Stakeholder Engagement and Sustainability Reporting
Camilleri, M.A. (2015). Valuing Stakeholder Engagement and Sustainability Reporting. Corporate Reputation Review, 18 (3), 210-222. Palgrave Macmillan DOI:10.1057/crr.2015.9
Mark Anthony Camilleri
University of Malta
Date Posted: February 02, 2017
Accepted Paper Series
7 downloads

Compliance Audits of U.S. Federal Programs in the Municipalities of the Commonweath of Puerto Rico (Auditorías De Cumplimiento En Los Programas De Fondos Federales De Los Municipios De Puerto Rico)
Revista Forum Empresarial, Vol. 16(2), p. 1-17, 2011
Dennis M. Lopez
University of Texas at San Antonio
Date Posted: February 01, 2017
Accepted Paper Series

Geographic Distance and Municipal Internal Control Reporting
Advances in Accounting, Forthcoming
Dennis M. Lopez and Kevin T. Rich
University of Texas at San Antonio and Marquette University - Department of Accounting
Date Posted: January 27, 2017
Accepted Paper Series

Auditor Workload Compression and Busy Season Portfolio Changes – U.S. Evidence
International Journal of Accounting, Auditing, and Performance Evaluation, Vol. 10(1), p. 91-108, 2014
Dennis M. Lopez and Marshall K. Pitman
University of Texas at San Antonio and University of Texas at San Antonio
Date Posted: January 27, 2017
Accepted Paper Series

The Effect of Workload Compression on Audit Quality
Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, 2012
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville
Date Posted: January 27, 2017
Accepted Paper Series

An Empirical Investigation of the Audit Market in the U.S. Healthcare Sector
Journal of Public Budgeting, Accounting, and Financial Management, 24(4): 639-659, 2012
Xiaoli Yuan, Dana A. Forgione and Dennis M. Lopez
Elizabeth City State University, University of Texas at San Antonio - College of Business and University of Texas at San Antonio
Date Posted: January 27, 2017
Accepted Paper Series

Auditor Workload Compression and Busy Season Auditor Switching
Accounting Horizons, Vol. 25, No. 2, 2011
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville
Date Posted: January 27, 2017
Accepted Paper Series

Internal Control Reporting Differences among Public and Governmental Auditors: The Case of City and County Circular A-133 Audits
Journal of Accounting and Public Policy, Vol. 29, No. 5, 2010
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville
Date Posted: January 27, 2017
Accepted Paper Series

Small Cap Financial Reporting: Determinants of Emphasis and Placement of Non-GAAP Disclosures
Research in Accounting Regulations, Vol. 22, No. 2, 2010
Linda Campbell and Dennis M. Lopez
Texas State University - San Marcos and University of Texas at San Antonio
Date Posted: January 27, 2017
Accepted Paper Series

Incl. Electronic Paper Czech Accounting Academia and Practice: Historical Roots and Current Issues
Irena Jindrichovska & Dana Kubickova, 2015. Czech Accounting Academia and Practice: Historical Roots and Current Issues , vol. 14(2), pp 328-361
Irena Jindrichovska and Dana Kubickova
Anglo-American University Prague and University of Finance and Administration
Date Posted: January 26, 2017
Accepted Paper Series
4 downloads

Market Risk Disclosures and Board Gender-Diversity in Gulf Cooperation Council Firms
Khamis Al-Yahyaee, Ahmed K. Alhadi II and Syed Mujahid Hussain
Sultan Qaboos University, Curtin University - School of Accounting and Independent
Date Posted: January 25, 2017
Working Paper Series

Incl. Electronic Paper Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from an Emerging Economy
British Accounting Review, Forthcoming
Sudipta Bose, Jyotirmoy Podder and Kumar Krishna Biswas
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle Australia, Torrens University Australia and affiliation not provided to SSRN
Date Posted: January 23, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper Does Obfuscating Excessive CEO Pay Work? The Influence of Remuneration Report Readability on Say-on-Pay Votes
Accounting and Business Research, Forthcoming
Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business, The University of Melbourne and The University of Melbourne
Date Posted: January 19, 2017
Accepted Paper Series
38 downloads

Incl. Electronic Paper Finance-Theoretic Analysis of a Banking-Firm: Case Study of First Bank of Nigeria PLC
Oluseun A. Paseda
University of Lagos, Faculty of Business Administration
Date Posted: January 16, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Investment Dynamics and Earnings-Return Properties: A Structural Approach
Matthias Breuer and David Windisch
University of Chicago - Booth School of Business and University of Graz - Center for Accounting Research
Date Posted: January 12, 2017
Last Revised: January 20, 2017
Working Paper Series
175 downloads

Incl. Electronic Paper Misclassification of Negative Core Earnings and Signal-Driven Price Association
Ahmed M. Abdalla
London School of Economics
Date Posted: January 12, 2017
Working Paper Series
35 downloads

Incl. Electronic Paper Vocationalism in Accounting Education: A Critique
A report presented at "The Economy of Bulgaria and European Union: Science and Business" conference, November 11, 2016, UNWE - Sofia; ISBN 9789548590419
Michael Musov
University of National and World Economy (UNWE)
Date Posted: January 10, 2017
Accepted Paper Series
14 downloads

Incl. Electronic Paper Disclosure of the Estimated Tax Liability from Repatriation of Permanently Reinvested Earnings
Mark Bagnoli and Susan G. Watts
Purdue University and Purdue University
Date Posted: January 09, 2017
Working Paper Series
45 downloads

Incl. Electronic Paper Intangibles: The Impaired Accounting Challenge
John H. Nugent, Alex Pomelnikov and Kerry Webb
Texas Woman's University - School of Management, Texas Woman's University and Texas Woman's University
Date Posted: January 05, 2017
Working Paper Series
237 downloads

Incl. Electronic Paper A Multi Criteria Study of Collusion Risk Factors
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2016 / 21,
Andrea Ellero, Paola Ferretti and Elena Zocchia
Ca Foscari University of Venice - Department of Management, Ca Foscari University of Venice - Dipartimento di Economia and Ca Foscari University of Venice
Date Posted: January 05, 2017
Working Paper Series
22 downloads

Incl. Electronic Paper Generalized Method of Determining the Payback Period for both Conventional and Non-conventional Cash Flows: Ready-to-Use Excel Formulas and UDF
Sergei Vasilievich Cheremushkin
Independent
Date Posted: December 30, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper The Risk Associated to Public Enterprises - between Probability and Reality
Social Economic Debates Volume 5, Issue 1, 2016
Nicoleta Moise II
Dimitrie Cantemir Christian University, Students
Date Posted: December 30, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Connection between the Information System and Financial Control
Social Economic Debates Volume 4, Issue 2, 2015
Dinu Octavian Nicolescu
Valahia University of Targoviste, Students
Date Posted: December 30, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Faaliyet Tabanli Maliyetleme Ortaminda Sapma Analizleri ve Bir ÜRetim İşLetmesinde Uygulanmasi (Variance Analyses in an Activity-Based Costing Environment and Its Application in a Manufacturing Company)
Eurasian Academy of Sciences, Eurasian Business & Economics Journal, Volume 7, 2016
Emre Selcuk Sari and Miraç Sema Ülker
Istanbul University and Istanbul University - İstanbul Üniversitesi
Date Posted: December 27, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Maximizing the Contribution of JDM-Style Experiments in Accounting
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and Emory University
Date Posted: December 24, 2016
Last Revised: December 26, 2016
Working Paper Series
181 downloads

Incl. Electronic Paper Target Security: A Case Study of How Hackers Hit the Jackpot at the Expense of Customers
Review of Business & Finance Studies, v. 7 (2) p. 41-50
Dorothy A. McMullen, Maria H. Sanchez and Margaret (Marge) O'Reilly-Allen
Rider University - Accounting, Rider University - Department of Accounting and Rider University - Accounting
Date Posted: December 21, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Implementing Enterprise Resource Planning Education in a Postgraduate Accounting Information Systems Course
Business Education & Accreditation, Vol. 8, No. 1, pp. 27-37, 2016
Kishore Singh
Griffith University - Griffith Business School
Date Posted: December 19, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Multiobjective Optimization Model for Pricing and Seat Allocation Problem in Non Profit Performing Arts Organization
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2016 / 20,
Andrea Baldin, Trine Bille, Andrea Ellero and Daniela Favaretto
Ca Foscari University of Venice - Department of Management, Copenhagen Business School - Department of Management, Politics and Philosophy, Ca Foscari University of Venice - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: December 19, 2016
Accepted Paper Series
23 downloads


 

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