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SSRN eLibrary Search Results
JEL Code: M49
995,089 Total downloads
Showing Papers 1,051 - 1,100 of 2,311
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Incl. Electronic Paper Static and Dynamic Indicators in the Analysis of Internal Sources of Companies’ Investments Financing
Journal of Modern Accounting and Auditing, 13, 2017, 3, 108-120.
Rajko M Bukvic, Radica Z. Pavlovic and Аlеksаndаr M. Gajic
Geographical Institute “Jovan Cvijić” SASA, Megatrend University - Faculty for Management in Zajecar and Higher School of Professional Business Studies
Date Posted: June 21, 2017
Accepted Paper Series
3 downloads

Corporate Governance and Segmental Disclosure: Evidence from Canada
Saidi, F. (2017) ‘Corporate governance and segmental disclosure: evidence from Canada’, Int. J. Managerial and Financial Accounting, Vol. 9, No. 2, pp.140–165.,
Fethi Saidi
Qatar University, College of Business and Economics
Date Posted: June 15, 2017
Last Revised: June 17, 2017
Accepted Paper Series

Incl. Electronic Paper The Importance of Auditor Choice and International Loan Syndicate Structure: New Evidence on the Role of Formal and Informal Institutions
Zhiming Ma, Derrald Stice and Rencheng Wang
Peking University, Hong Kong University of Science & Technology and University of Melbourne
Date Posted: June 09, 2017
Working Paper Series
38 downloads

Incl. Electronic Paper Tax Loss Carryforward Disclosure and Uncertainty
arqus Discussion Paper No. 208
Vanessa Flagmeier and Jens Mueller
University of Paderborn and University of Paderborn
Date Posted: June 08, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Is Accounting an Applied Discipline? An Institutional Theory Assessment of Its Labor Market
Timothy J. Fogarty, Aleksandra B. Zimmerman and Gregory A. Jonas
Case Western Reserve University - Department of Accountancy, Northern Illinois University - Department of Accountancy and Case Western Reserve University
Date Posted: May 24, 2017
Working Paper Series
37 downloads

Management Accounting in Financial Function Enterprise (Управлінський облік у фінансовій функції підприємства)
Plikus I., Cherkas I. & Openko K. (2016) “Management accounting in financial function enterprise “. Eastern Europe: Economy, Business and Management 4. 359-362,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Accounting Intellectual Property, Intellectual Capital and Intangible Assets (Інтелектуальна власність та інтелектуальний капітал як нематеріальні активи та об'єкти бухгалтерського обліку)
Plikus I. (2015) “Accounting intellectual property, intellectual capital and intangible assets” Global and national economic issues, 8, 1164-1168 ,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper Intellectual Property: Financial Accounting and Legal Aspects (Інтелектуальна власність: фінансово-бухгалтерські та юридичні аспекти)
Plikus I. (2016) “Intellectual property: financial accounting and legal aspects “. Eastern Europe: Economy, Business and Management 3: 242-248,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Last Revised: May 15, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Date Posted: May 11, 2017
Working Paper Series
54 downloads

Research Diversity in Accounting Doctoral Education: Survey Results from the German-Speaking Countries
Business Research, DOI: 10.1007/s40685-017-0046-y
Christoph Pelger and Markus Grottke
University of Innsbruck and Independent
Date Posted: May 05, 2017
Accepted Paper Series

Effect of International Working Experience of Individual Auditors on Audit Quality: Evidence from China
Journal of Business Finance & Accounting, Forthcoming
Xiaolin Chen, Yunhao Dai, Dongmin Kong and Weiqiang Tan
Jiujiang University, Huazhong University of Science and Technology, School of Finance, Zhongnan University of Economics and Law and Hong Kong Baptist University (HKBU) - Business
Date Posted: May 05, 2017
Accepted Paper Series

Incl. Electronic Paper The Use of Information in Performance Management: Experiences from Polish Universities
Dorota Dobija, Anna Maria Górska and Wojciech Strzelczyk
Kozminski University, Kozminski University and Kozminski University
Date Posted: May 02, 2017
Working Paper Series
4 downloads

How Do Experienced Users Evaluate Hybrid Financial Instruments?
Journal of Accounting Research, Vol. 54, No. 5, 2016
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting
Date Posted: April 29, 2017
Accepted Paper Series

Incl. Electronic Paper The Role of Ethical Beliefs, Perceptions of Taxation, and Knowledge of Tax Laws on Restaurant Servers’ Tip Reporting Intentions
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 4, 2016
K. Bryan Menk and Marsha Mitsouko Huber
Duquesne University and Youngstown State University
Date Posted: April 28, 2017
Accepted Paper Series
36 downloads

Incl. Electronic Paper Equity Market Diffusion and Resistance to Integrated Reporting
Richard Slack and Ioannis Tsalavoutas
Durham Business School and University of Glasgow - Accounting and Finance Group
Date Posted: April 28, 2017
Working Paper Series
54 downloads

Incl. Electronic Paper Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements
Auditing: A Journal of Practice & Theory, Forthcoming
Junxiong Fang Sr., Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Date Posted: April 17, 2017
Accepted Paper Series
55 downloads

Incl. Electronic Paper To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting
European Accounting Review, Published online: 18 April 2017
Ariela Caglio
Bocconi University - Department of Accounting
Date Posted: March 30, 2017
Last Revised: June 16, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations
Journal of Accounting, Ethics and Public Policy, 18(1), 59-79 (2017)
Wm. Dennis Huber and D. Larry Crumbley
Capella University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: March 27, 2017
Accepted Paper Series
33 downloads

Incl. Electronic Paper Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations
Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 1, 2017
Wm. Dennis Huber and D. Larry Crumbley
Capella University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: March 27, 2017
Accepted Paper Series
22 downloads

Incl. Electronic Paper Shifting Logics and Performance Measurement Practices in Hybrid Universities
Dorota Dobija, Giuseppe Grossi and Wojciech Strzelczyk
Kozminski University, University of Siena - Department of Business and Social Studies and Kozminski University
Date Posted: March 23, 2017
Working Paper Series
13 downloads

The Moderating Influence of Behavioral Integrity on the Effect of Reporting Channel Administration and Bystander Awareness on Whistleblowing Intentions
Jingyu Gao and Bernard Wong-On-Wing
Renmin University of China and Washington State University
Date Posted: March 21, 2017
Working Paper Series

Assessing Social and Environmental Performance through Narrative Complexity in CSR Reports
Journal of Contemporary Accounting & Economics, Forthcoming
Jamal A. Nazari, Karel Hrazdil and Fereshteh Mahmoudian
Beedie School of Business, Simon Fraser University, Simon Fraser University and Beedie School of Business, Simon Fraser University
Date Posted: March 15, 2017
Accepted Paper Series

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
64 downloads

Incl. Electronic Paper Value Relevance of Voluntary Risk Disclosure Levels: Evidence from Saudi Banks
Accounting & Taxation, V. 8(1) P. 1-25, 2016
Abdullah Al-Maghzom, Khaled Hussainey and Doaa A Aly
University of Gloucestershire, Cheltenham Park Business School, Students, Plymouth University - Plymouth Business School and University of Gloucestershire
Date Posted: February 18, 2017
Accepted Paper Series
25 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
22 downloads

Incl. Electronic Paper Towards an NGO Performance Model
Dyczkowski T. (2016), Towards an NGO Performance Model, “Research Papers of Wroclaw University of Economics” (ISSN 1899-3192), vol. 441, pp. 65-85, DOI: 10.15611/pn.2016.441.05,
Tomasz Dyczkowski
Wroclaw University of Economics
Date Posted: February 15, 2017
Accepted Paper Series
12 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
20 downloads

Incl. Electronic Paper Who Follows the Unethical Leader? The Association between Followers' Personal Characteristics and Intentions to Comply in Committing Organizational Fraud
Journal of Business Ethics, Forthcoming
Eric N. Johnson, Linda Kidwell, D. Jordan Lowe and Philip Reckers
University of Wyoming, Nova Southeastern University, Arizona State University (ASU) and Arizona State University (ASU) - School of Accountancy
Date Posted: February 13, 2017
Last Revised: February 22, 2017
Accepted Paper Series
75 downloads

Incl. Electronic Paper Aspectos Del Adr No Patrocinado: El Caso De España (Aspects of Unsponsored ADR: The Spanish Case)
REFC – Spanish Journal of Finance and Accounting, Forthcoming ,
C. Jose Garcia, Begoña Herrero and Ana M. Ibáñez
University of Valencia - Department of Corporate Finance, University of Valencia - Department of Corporate Finance and University of Valencia - Department of Corporate Finance
Date Posted: February 11, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper Naira Devaluation: Issues and Way Forward
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 11, 2017
Working Paper Series
12 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
60 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
45 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
6 downloads

Incl. Electronic Paper The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting: Evidence from Restatements
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Date Posted: February 07, 2017
Last Revised: May 31, 2017
Working Paper Series
142 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
35 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
55 downloads

Incl. Electronic Paper Adoption of IFRS: Implication of Event after Reporting Period on Auditors’ Reports
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
34 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
118 downloads

Incl. Electronic Paper Quantitative Technique of Assigning Consultants to Clients: Practical Approach (A Case Study of OGE Professional Services)
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Tax Justice and the Informal Sector Taxation: Advocacy for Improved Revenue Base in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
22 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
103 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
162 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
378 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
159 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

Incl. Electronic Paper Opening the Black Box of Audit Quality: The Effect of Individual Auditor Quality on Audit Outcomes
Derrald Stice, Han Stice and Roger M. White
Hong Kong University of Science & Technology, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Date Posted: January 28, 2017
Last Revised: February 03, 2017
Working Paper Series
355 downloads

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


 

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