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JEL Code: M40
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Effort Choices between Group and Individual Tasks in Mixed Incentives
Journal of Management Accounting Research, Forthcoming
Yu Tian, Brad Tuttle and Robert A. Leitch
University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina
Date Posted: May 18, 2017
Accepted Paper Series

Incl. Electronic Paper Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Date Posted: May 18, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in Canada
Stephanie F Cheng, Ole-Kristian Hope and Danqi Hu
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Date Posted: May 16, 2017
Working Paper Series
17 downloads

Incl. Fee Electronic Paper Corporate Leverage and Employees' Rights in Bankruptcy
CEPR Discussion Paper No. DP12033
Andrew Ellul and Marco Pagano
Indiana University - Kelley School of Business - Department of Finance and University of Naples Federico II - Department of Economics and Statistics
Date Posted: May 15, 2017
Working Paper Series

Incl. Electronic Paper Enhanced Business Reporting: Value Relevance and Determinants of Valuation-Related Disclosures
Journal of Intellectual Capital, Forthcoming
Christine Reitmaier and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: May 11, 2017
Accepted Paper Series
29 downloads

Incl. Electronic Paper The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions
Aasmund Eilifsen, Erin Hamilton and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 11, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Non-GAAP Reporting: Evidence from Academia and Current Practice
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth, University of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: May 11, 2017
Working Paper Series
78 downloads

Incl. Electronic Paper Determinants of Profitability, Risk, and Efficiency for Korean and Chinese Banks
Journal of International Trade & Commerce, Vol.13, No.2, pp.65-85
Hae Young Byun
Kangwon National University
Date Posted: May 09, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria
International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 7, No. 2, p. 30–43, April 2017,
Nestor Ndubuisi Amahalu, Mary-Fidelis Chidoziem Abiahu and Obi Juliet Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University Awka and University of Nigeria - Enugu Campus
Date Posted: May 08, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper Perspectives on Corporate Tax Avoidance: Observations from the Past Decade
Jaron H. Wilde and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business and University of Oregon - Lundquist College of Business
Date Posted: May 08, 2017
Working Paper Series
169 downloads

Incl. Electronic Paper Qualitative Corporate Disclosure and Credit Analysts' Soft Rating Adjustments
Zahn Bozanic and Pepa Kraft
Ohio State University (OSU) - Department of Accounting & Management Information Systems and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: May 05, 2017
Last Revised: May 22, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper The Effect of Anti-Corruption Campaign on Shareholder Value in a Weak Institutional Environment: Evidence from China
Bin Ke, Na Liu and Song Tang
National University of Singapore, Nanyang Technological University (NTU) and Shanghai University of Finance and Economics - School of Accountancy
Date Posted: May 05, 2017
Working Paper Series
26 downloads

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
3 downloads

Real Earnings Management in Sales
Journal of Accounting Research, Vol. 54, No. 5, 2016, Darden Business School Working Paper No. 2960189
Michael Ahearne, Jeffrey Patrick Boichuk, Craig J. Chapman and Thomas J. Steenburgh
University of Houston - C.T. Bauer College of Business, University of Virginia - McIntire School of Commerce, Northwestern University - Kellogg School of Management and University of Virginia - Darden Graduate School of Business
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
24 downloads

Incl. Electronic Paper Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as Interviewers
Matthew Pickard, Ryan Schuetzler, Joseph Valacich and David A. Wood
Department of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona and Brigham Young University - School of Accountancy
Date Posted: April 28, 2017
Working Paper Series
28 downloads

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?
Journal of Accounting Research, Vol. 54, No. 5, 2016
Xu Jiang
Duke University
Date Posted: April 28, 2017
Accepted Paper Series

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Journal of Corporate Finance, Forthcoming
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Date Posted: April 28, 2017
Accepted Paper Series

Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Tim Loughran and Bill McDonald
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Date Posted: April 27, 2017
Accepted Paper Series

Incl. Electronic Paper Customer-Supplier Relationships and Abnormal Accruals
Kelley School of Business Research Paper No. 17-36
May Xiaoyan Bao, Matthew T. Billett and Yixin Liu
University of New Hampshire - Peter T. Paul College of Business and Economics, Indiana University - Kelley School of Business - Department of Finance and University of New Hampshire
Date Posted: April 26, 2017
Working Paper Series
53 downloads

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence
Journal of Accounting Research, Volume 54, Issue 3, Pages 827–861, June 2016,
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: April 26, 2017
Accepted Paper Series

Incl. Electronic Paper The Measurement of Speculative Investing Activities and Aggregate Economic Outcomes
Asher Curtis and Hyung Il Oh
University of Washington and University of Washington, Bothell
Date Posted: April 25, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Exchange-Sponsored Analyst Coverage
Ru Gao, Lakshmanan Shivakumar and Baljit K. Sidhu
The University of Queensland, London Business School and UNSW Australia Business School, School of Accounting
Date Posted: April 24, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)
Amahalu, N.N., Abiahu, M.C., Nweze, C.L. & Obi, C.J. (2017). Effect of corporate governance on borrowing cost of quoted brewery firms in Nigeria (2010-2015). EPH-International Journal of Business & Management Science, 2(3), 31-57.
Nestor Ndubuisi Amahalu, Mary-Fidelis Chidoziem Abiahu, Chike Leonard Nweze and Obi Juliet Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University Awka, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria - Enugu Campus
Date Posted: April 19, 2017
Accepted Paper Series
18 downloads

Incl. Electronic Paper Effect of Taxation on Dividend Policy of Quoted Deposit Money Banks in Nigeria (2006-2015)
Abiahu, M.C & Amahalu, N.N. (2017). Effect of taxation on dividend policy of quoted deposit money banks in Nigeria (2006-2015). EPH-International Journal of Business & Management Science, 2(3), 1-30.
Mary-Fidelis Chidoziem Abiahu and Nestor Ndubuisi Amahalu
Nnamdi Azikiwe University Awka and Nnamdi Azikiwe University
Date Posted: April 19, 2017
Accepted Paper Series
16 downloads

Incl. Electronic Paper Analyst Coverage and Acquisition Returns: Evidence from Natural Experiments
Eliezer M. Fich, Jennifer L. Juergens and Micah S. Officer
Drexel University - Department of Finance, Securities and Exchange Commission (SEC) and Loyola Marymount University - Department of Finance and Computer Information Systems
Date Posted: April 18, 2017
Working Paper Series
32 downloads

Incl. Electronic Paper Corporate Leverage and Employees’ Rights in Bankruptcy
Kelley School of Business Research Paper No. 17-33
Andrew Ellul and Marco Pagano
Indiana University - Kelley School of Business - Department of Finance and University of Naples Federico II - Department of Economics and Statistics
Date Posted: April 18, 2017
Working Paper Series
38 downloads

Incl. Electronic Paper Client Deadline Concentration in Audit Offices and Audit Quality
Keith Czerney, Daun Jang and Thomas C. Omer
University of Nebraska-Lincoln, University of Nebraska - Lincoln and University of Nebraska at Lincoln - School of Accountancy
Date Posted: April 14, 2017
Working Paper Series
62 downloads

Where Were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses
Journal of Accounting Education, Vol. 28, No. 2, pp. 114-127, 2010
James C. Hansen
Weber State University Goddard School of Business and Economics
Date Posted: April 14, 2017
Accepted Paper Series

A Plain English Measure of Financial Reporting Readability
Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Samuel B. Bonsall IV, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: April 14, 2017
Accepted Paper Series

Does the PCAOB's International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?
Journal of Accounting and Economics (Forthcoming)
Simon Fung, K. K. Raman and Xindong Kevin Zhu
Deakin University, The University of Texas at San Antonio and City University of Hong Kong (CityUHK)
Date Posted: April 14, 2017
Last Revised: May 10, 2017
Accepted Paper Series

Incl. Electronic Paper Do the FASB's Standards Add Shareholder Value?
Urooj Khan, Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
Columbia Business School - Accounting, Business Law & Taxation, University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School and Duke University - Fuqua School of Business
Date Posted: April 08, 2017
Working Paper Series
137 downloads

Incl. Electronic Paper The SEC's Enforcement Record against Auditors
Simi Kedia, Urooj Khan and Shivaram Rajgopal
Rutgers Business School, Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: April 08, 2017
Last Revised: April 22, 2017
Working Paper Series
84 downloads

Incl. Electronic Paper Earnings Management Through OCI Components
Raluca Chiorean, Michael Kirschenheiter and Ram T.S. Ramakrishnan
Lehigh University - Department of Accounting, University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Date Posted: April 06, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
James R. Moon Jr., Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
Georgia State University - School of Accountancy, University of Arkansas, Georgia State University and University of Massachusetts - Amherst
Date Posted: April 06, 2017
Working Paper Series
63 downloads

Incl. Electronic Paper A New Era of Voluntary Disclosure? Empirical Evidence on the Informativeness of Rank-and-File Employees' Business Outlook
Georgia Tech Scheller College of Business Research Paper No. 17-15
Jeffrey Hales, James R. Moon Jr. and Laura Swenson
Georgia Institute of Technology - Scheller College of Business, Georgia State University - School of Accountancy and University of Wisconsin - Milwaukee
Date Posted: April 03, 2017
Working Paper Series
92 downloads

Incl. Electronic Paper How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging
Stephanie M. Grant, Frank D. Hodge and Roshan K. Sinha
University of Washington, University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: April 02, 2017
Working Paper Series
101 downloads

Incl. Electronic Paper An Empirical Study of Financial Analysts Earnings Forecast Accuracy
Andrew Stotz
University of Science and Technology of China (USTC), School of Management, Students
Date Posted: April 01, 2017
Last Revised: April 02, 2017
Working Paper Series
100 downloads

Incl. Electronic Paper محاولة لتطبيق طريقة "تدني القيمة": دراسة ميدانية بالمؤسسة الوطنية لأجهزة القياس والمراقبة (An Attempt to Apply the Impairment Test: The Case of AMC Company)
الملتقي الوطني الأول للمحاسبة "النظام المحاسبي المالي ضرورة، واقع وآفاق"، جامعة قسنطينة 02، الجزائر، يومي 25 و26 نوفمبر 2014,
Bilal Kimouche
University of Skikda
Date Posted: March 31, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper مفهوم رأس المال ودوره في تحديد قواعد التقييم المحاسبي، وأثر ذلك على قياس الربح والإفصاح عنه (The Role of Capital Maintenance Concept in Determining the Bases of Measurement and Its Impact on Measurement and Disclosure of Earning)
مجلة جامعة ابن رشد في هولندا، العدد 20، 2016، ص ص. 136-156,
Bilal Kimouche
University of Skikda
Date Posted: March 31, 2017
Last Revised: April 03, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper Measuring Fair Value When Markets Malfunction: Evidence from the Financial Crisis
Amir Amel-Zadeh and Geoff Meeks
University of Oxford - Said Business School and University of Cambridge - Judge Business School
Date Posted: March 30, 2017
Working Paper Series
34 downloads

Customer Value Creation through Corporate Disclosure on Society-Oriented Activities. Do CEO's Characteristics Influence the Scope of Disclosure?
Social Science, Nr. 12(81), 2013
Halina Waniak-Michalak and Jan Michalak
University of Lodz, Management Department and University of Lodz
Date Posted: March 30, 2017
Accepted Paper Series

Disclosure on Corporate and NGO Cooperation in Poland - Coming out or a Low Profile Approach?
Theoretical Journal of Accounting, Vol. 88, Issue 144, p163-181, 2016
Halina Waniak-Michalak and Jan Michalak
University of Lodz, Management Department and University of Lodz
Date Posted: March 30, 2017
Last Revised: April 01, 2017
Accepted Paper Series

Effects of the Audit Committee and the Fiscal Council on Earnings Quality in Brazil
Baioco, Vitor Gomes, & Almeida, José Elias Feres de. (2017). Effects of the audit committee and the fiscal council on earnings quality in Brazil. Revista Contabilidade & Finanças, Epub 27 de maro de 2017. doi/10.1590/1808-057x201703250,
Vitor Gomes Baioco and Jose Elias Feres de Almeida
Federal University of Espirito Santo and Federal University of Espirito Santo (UFES)
Date Posted: March 29, 2017
Accepted Paper Series

Incl. Electronic Paper Open Source Repository, Discovering Resources for Forensic Accounting Education - An Exploratory Approach
Imperial Journal of Interdisciplinary Research (IJIR), Vol-3, Issue-3, 2017. ISSN # 2454-1362
Syed Zubair Ahmed, Akbar Khan Khattak and Rezwan Ullah
Association of Certified Fraud Examiners, Islamabad Chapter, Indus University and Institute of Management Sciences - Peshawar
Date Posted: March 27, 2017
Accepted Paper Series
22 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
27 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
19 downloads

Incl. Electronic Paper Switching from Voluntary to Mandatory Disclosure: Do Managers View Them as Substitutes?
MIT Sloan Research Paper No. 5195-17
Suzie Noh, Eric C. So and Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 23, 2017
Last Revised: April 13, 2017
Working Paper Series
129 downloads

The Impact of Inclusive Business on Ethical Values & Internal Control Quality: An Accounting Perspective
Journal of Governance and Regulation / Volume 5, Issue 4, 2016
Tamer Aly El Nashar
Independent
Date Posted: March 23, 2017
Accepted Paper Series

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
10 downloads


 

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