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JEL Code: M49

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261.

The Crisis of Fair Value Accounting: Making Sense of the Recent Debate

Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
Number of pages: 28 Posted: 21 Apr 2009
Accepted Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 13,923
262.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009
Working Paper Series
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,712
263.

Audit Committee, Board of Director Characteristics, and Earnings Management

NYU, Law and Economics Research Paper No. 06-42
Number of pages: 42 Posted: 22 Nov 2000
Working Paper Series
New York University (NYU) - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 11,626
264.

Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds

Number of pages: 34 Posted: 17 Nov 2008
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 10,841
265.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005
Working Paper Series
Mustafa Kemal University-Faculty of Economics and Administrative Sciences
Downloads 10,535
266.

How Important is Corporate Governance?

Number of pages: 77 Posted: 28 Sep 2004
Working Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 8,848
267.

Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit

Accounting, Auditing and Accountability Journal, Vol. 16, No. 4, pp. 640-661, 2003
Number of pages: 37 Posted: 05 Jan 2004
Accepted Paper Series
Oxford Brookes University - Business School and Portsmouth Business School
Downloads 8,591
268.

Accounting Quality, Auditing and Corporate Governance

Number of pages: 26 Posted: 02 Mar 2003
Working Paper Series
University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 8,244
269.

Conservatism in Accounting - Part I: Explanations and Implications

Simon School of Business Working Paper No. FR 03-16
Number of pages: 35 Posted: 06 Jun 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 7,994
270.

Internal Audit Quality and Earnings Management

The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
Number of pages: 42 Posted: 17 Jul 2006 Last Revised: 11 May 2010
Accepted Paper Series
Brigham Young University, University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Downloads 7,572
271.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Simon School of Business Working Paper No. FR 00-05; JAE Rochester Conference April 2000
Number of pages: 80 Posted: 20 Oct 2000
Working Paper Series
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 6,631
272.

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

Number of pages: 39 Posted: 22 Aug 2006
Working Paper Series
State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and State University of New York at Binghamton - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 6,451
273.

Conservatism in Accounting - Part Ii: Evidence and Research Opportunities

Simon Business School Working Paper No. FR 03-25
Number of pages: 36 Posted: 27 Aug 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 5,680
274.

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 5,678
275.

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 5,457
276.

The Effects of Enterprise Risk Management on Firm Performance

Number of pages: 28 Posted: 06 Jul 2008 Last Revised: 16 Apr 2010
Working Paper Series
North Carolina State University and North Carolina State University
Downloads 5,454
277.

The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management

MIT Sloan Working Paper No. 4330-02
Number of pages: 50 Posted: 20 Jan 2002
Working Paper Series
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 4,989
278.

Corporate Governance and the Cost of Equity Capital

Number of pages: 54 Posted: 03 Feb 2005
Working Paper Series
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 4,884
279.

The Effect of ERP System Implementations on the Usefulness of Accounting Information

Number of pages: 37 Posted: 04 Oct 2005
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Downloads 4,847
280.

Governance and Intermediation Problems in Capital Markets: Evidence from the Fall of Enron

Harvard NOM Working Paper No. 02-27
Number of pages: 52 Posted: 15 Oct 2002
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 4,698
281.

Financial Engineering, Corporate Governance, and the Collapse of Enron

U of Delaware Coll. of Bus. and Econ. Ctr. for Corp. Governance Working Paper No. 2002-001
Number of pages: 59 Posted: 16 Jan 2003
Working Paper Series
University of Georgia - Department of Finance and Baylor University - Department of Finance, Insurance & Real Estate
Downloads 4,593
282.

Continuous Auditing: An Effective Tool for Internal Auditors

Internal Auditing, 21(2): 27-35, March-April 2006
Number of pages: 23 Posted: 31 May 2006 Last Revised: 05 May 2014
Accepted Paper Series
Rutgers University and Texas A&M University-Corpus Christi
Downloads 4,566
283.

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Journal of Accounting Research, Forthcoming 2008
Number of pages: 61 Posted: 20 Apr 2006 Last Revised: 07 Nov 2008
Accepted Paper Series
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 4,546
284.

Earnings Quality and Financial Reporting Credibility: An Empirical Investigation

Number of pages: 42 Posted: 22 Aug 1999
Working Paper Series
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 4,449
285.

Audit Risk, Complex Technology, & Auditing Processes

Number of pages: 11 Posted: 01 May 2003
Working Paper Series
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics
Downloads 4,371
286.

Earnings Quality and the Equity Risk Premium: A Benchmark Model

Contemporary Accounting Research, Vol. 23, No. 3, pp. 833-877, Fall 2006
Number of pages: 50 Posted: 15 Nov 2005
Accepted Paper Series
Mellon Capital Management
Downloads 4,366
287.

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 4,239
288.

The Inevitability of Enron and the Impossibility of 'Auditor Independence' Under the Current Audit System

Number of pages: 73 Posted: 11 Mar 2002
Working Paper Series
University of Washington - School of Law
Downloads 4,213
289.

Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley

Number of pages: 32 Posted: 04 Apr 2005
Working Paper Series
Wake Forest University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 4,196
290.

Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions

USC Leventhal School of Accounting
Number of pages: 41 Posted: 22 Jan 2002
Working Paper Series
University of Southern California - Leventhal School of Accounting, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 4,090
291.

Auditor Tenure and Perceptions of Audit Quality

Office of Economic Analysis, The Securities and Exchange Commission Working Paper
Number of pages: 44 Posted: 17 Apr 2003
Working Paper Series
City University of New York (CUNY) - Baruch College and SUNY at Old Westbury - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,944
292.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008
Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014
Accepted Paper Series
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi
Downloads 3,881
293.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Working Paper Series
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 3,867
294.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 3,729
295.

Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights

Issues in Accounting Education, Vol. 24, No. 1, 2009
Number of pages: 18 Posted: 11 Nov 2007 Last Revised: 20 Jan 2011
Accepted Paper Series
Florida Atlantic University - School of Accounting, Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 3,719
296.

The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And it Might Just Work)

University of Connecticut Law Review, Vol. 36, 2003
Number of pages: 48 Posted: 15 Oct 2002
Accepted Paper Series
George Washington University
Downloads 3,710
297.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,644
298.

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Number of pages: 36 Posted: 05 Dec 2003
Working Paper Series
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,622
299.

The Audit Firm Rotation Rule: A Review of the Literature

SDA Bocconi Research Paper
Number of pages: 67 Posted: 24 Oct 2005 Last Revised: 23 Dec 2011
Working Paper Series
Bocconi University - Department of Accounting, Bocconi University and SDA Bocconi
Downloads 3,589
300.

Auditor Industry Specialization and Earnings Quality

Auditing: A Journal of Practice & Theory, September 2003
Number of pages: 46 Posted: 29 Sep 2003
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and Sogang University
Downloads 3,586
301.

Do Non-Audit Services Compromise Auditor Independence? Further Evidence

Unversity of Wisconsin Working paper
Number of pages: 47 Posted: 18 Apr 2002
Working Paper Series
Graduate School of Management, UC-Davis, Algert Global, LLC and University of Wisconsin, Madison - Department of Accounting and Information Systems
Downloads 3,567
302.

Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy

Number of pages: 55 Posted: 02 Feb 2005
Working Paper Series
Stanford University, Stanford University and Stanford University - Graduate School of Business (Deceased)
Downloads 3,543
303.

Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It?

AFA 2001 New Orleans Meetings
Number of pages: 57 Posted: 24 Nov 2000
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 3,523
304.

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
305.

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Number of pages: 51 Posted: 05 Jan 2001
Working Paper Series
Lancaster University - Department of Accounting and Finance, London School of Economics & Political Science (LSE) and Lancaster University - Department of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,437
306.

Audit Quality and the Pricing of Discretionary Accruals

Auditing: A Journal of Practice & Theory, March 2003
Number of pages: 35 Posted: 26 Aug 2002
Accepted Paper Series
Bentley University

Multiple version iconThere are 2 versions of this paper

Downloads 3,429
307.

How Are Earnings Managed? Examples from Auditors

Number of pages: 31 Posted: 07 Mar 2002
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 3,413
308.

Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations

Number of pages: 50 Posted: 24 Sep 2002
Working Paper Series
University of Memphis, Santa Clara University and University of Arkansas at Fayetteville
Downloads 3,355
309.

The Impact of Internal Control Quality on Audit Delay in the Sox Era

Auditing: A Journal of Practice & Theory, Vol. 25, No. 2, 2006
Number of pages: 36 Posted: 05 Sep 2005 Last Revised: 14 Sep 2009
Working Paper Series
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business and University of North Texas - Department of Accounting
Downloads 3,329
310.

Discretionary-Accruals Models and Audit Qualifications

Number of pages: 41 Posted: 06 Mar 2000
Working Paper Series
NYU Stern School of Business, Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,312