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SSRN eLibrary Search Results
JEL Code: M40
1,280,832 Total downloads
Showing Papers 541 - 590 of 3,684
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Incl. Electronic Paper Decreasing Operational Distortion and Surrogation through Narrative Reporting
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst
Date Posted: February 28, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Challenges with Amazon Mechanical Turk Research in Accounting
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst
Date Posted: February 28, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Achievement Drive and Analysts’ Performance
Xianjie He, Huifang Yin, Yachang Zeng, Huai Zhang and Hailong Zhao
Shanghai University of Finance and Economics - School of Accountancy, Shanghai University of Finance and Economics - School of Accountancy, Nanyang Technological University, Nanyang Technological University (NTU) and Shanghai University of Finance and Economics - School of Accountancy
Date Posted: February 23, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Administrative Law in Flux: An Opportunity for Constitutional Reassessment
George Mason Law Review, Forthcoming
Robert R. Gasaway and Ashley C. Parrish
Kirkland & Ellis LLP and King & Spalding LLP
Date Posted: February 22, 2017
Working Paper Series
54 downloads

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
24 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
7 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
34 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
5 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
41 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
36 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
22 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
10 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
3 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
21 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
11 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
17 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
14 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
59 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
6 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
49 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
22 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
36 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
7 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
71 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
42 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
8 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
11 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
46 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
10 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
190 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
36 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
16 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
254 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
28 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
6 downloads


 

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