Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

Professor of Accounting

Edmonton, Alberta T6G 2R6

Canada

SCHOLARLY PAPERS

73

DOWNLOADS
Rank 691

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Top 691

in Total Papers Downloads

26,848

CITATIONS
Rank 4,412

SSRN RANKINGS

Top 4,412

in Total Papers Citations

121

Scholarly Papers (73)

Control and Assurance in E-Commerce: Privacy, Integrity and Security at Ebay

Taiwan Accounting Review Vol. 3 Issue. 1 pp. 1-27 2002, University of Alberta School of Business Research Paper No. 2013-677, Yale SOM Working Paper No. AC-01
Number of pages: 33 Posted: 09 Jan 2001 Last Revised: 27 Jul 2014
Rong-Ruey Duh, Karim Jamal and Shyam Sunder
National Taiwan University - Department of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 2,455 (3,868)
Citation 8

Abstract:

E-commerce, Online auctions, Control, Assurance, Privacy, Integrity, Security

Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay

Yale ICF Working Paper No. 02-38
Number of pages: 34 Posted: 03 Dec 2002
Rong-Ruey Duh, Shyam Sunder and Karim Jamal
National Taiwan University - Department of Accounting, Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 1,427 (9,767)
Citation 8

Abstract:

2.

A Cognitive Approach to Fraud Detection

Journal of Forensic Accounting, Vol. VII, Issue 1, pp. 65-88, 2006, University of Alberta School of Business Research Paper No. 2013-676
Number of pages: 35 Posted: 31 Jul 2006 Last Revised: 10 Jun 2013
University of Virginia, University of Minnesota, Twin Cities - Carlson School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 2,738 (2,522)

Abstract:

Financial statement fraud detection, Cognitive processes, Deception detection, Errors

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Downloads 1,999 (5,502)
Citation 4

Abstract:

FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

A Framework for Financial Reporting Standards: Issues and a Suggested Model

University of Alberta School of Business Research Paper No. 2013-1004
Posted: 15 Jan 2010 Last Revised: 12 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

4.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,150 (13,145)
Citation 7

Abstract:

Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation

5.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,132 (11,046)
Citation 2

Abstract:

6.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 964 (15,849)

Abstract:

Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts

7.

Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud

Accounting Perspectives, Vol. 7, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-680
Number of pages: 15 Posted: 14 Jul 2006 Last Revised: 11 Jun 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 935 (17,580)
Citation 2

Abstract:

8.

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-683, Johnson School Research Paper Series No. 21-09
Number of pages: 16 Posted: 16 Apr 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 868 (19,846)
Citation 3

Abstract:

U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap

Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market

Journal of Accounting Research, Vol. 41, Issue 2, pp. 285-309, 2003, University of Alberta School of Business Research Paper No. 2013-685, Yale ICF Working Paper No. 02-17
Number of pages: 41 Posted: 13 May 2002 Last Revised: 01 Jun 2014
Karim Jamal, Michael S. Maier and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems, University of Alberta - Alberta School of Business and Yale University - School of Management
Downloads 839 (22,225)
Citation 26

Abstract:

E-commerce, Privacy, Regulatory Competition, Reporting Standards

Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market

Journal of Accounting Research, Vol. 41, Issue 2, pp. 285-309, 2003, University of Alberta School of Business Research Paper No. 2013-1015, Yale ICF Working Paper No. 03-06
Posted: 14 Apr 2003 Last Revised: 30 Jul 2014
Shyam Sunder, Michael S. Maier and Karim Jamal
Yale University - School of Management, University of Alberta - Alberta School of Business and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

e-commerce, Privacy, Regulatory Competition, Financial Reporting Standards

10.

Conceptual Issues in Financial Reporting

University of Alberta School of Business Research Paper No. 2013-686
Number of pages: 25 Posted: 29 May 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 783 (22,228)
Citation 1

Abstract:

Conceptual Framework, Consistency, Verifiability, Conventions

11.

Expertise Management by Public Accounting Firms

Australian Accounting Review, Volume 9, Issue 19, pp.27-34, November 1999, University of Alberta School of Business Research Paper No. 2013-164
Number of pages: 44 Posted: 08 Feb 2001 Last Revised: 11 Jun 2013
Michael Gibbins and Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 782 (23,676)
Citation 1

Abstract:

Firm level expertise; Expertise management; Proprietary knowledge; Client selection; Audit firm structure; Knowledge management

Enforced Standards versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the U.S. and the U.K.

Journal of Accounting Research Vol. 43, Issue. 1, 2005, University of Alberta School of Business Research Paper No. 2013-691, AEI-Brookings Working Paper No. 03-8
Number of pages: 48 Posted: 28 Jul 2003 Last Revised: 11 Jun 2013
Shyam Sunder, Michael S. Maier and Karim Jamal
Yale University - School of Management, University of Alberta - Alberta School of Business and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 392 (61,001)
Citation 12

Abstract:

e-commerce, privacy, regulatory competition, financial reporting standards

Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the U.S. And the U.K.

University of Alberta School of Business Research Paper 2013-1023, Yale ICF Working Paper No. 04-38
Number of pages: 40 Posted: 22 Sep 2004 Last Revised: 13 Jun 2013
Karim Jamal, Michael S. Maier and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems, University of Alberta - Alberta School of Business and Yale University - School of Management
Downloads 256 (99,140)
Citation 12

Abstract:

e-commerce, privacy, regulatory competition, and financial reporting standards

13.

Effect of Principles-Based versus Rules-Based Standards and Auditor Type on Financial Managers’ Reporting Judgments

Accounting Review, Vol. 85, pp. 1325-1346, 2010, University of Alberta School of Business Research Paper No. 2013-687
Number of pages: 37 Posted: 05 Jul 2009 Last Revised: 12 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 634 (30,445)
Citation 2

Abstract:

principles-based standards, rules-based standards, auditor type, off balance sheet debt, transaction structuring

14.

Accounting for Revenues: A Framework for Standard Setting

Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting and Waseda University - Graduate School of Commerce
Downloads 626 (28,208)
Citation 3

Abstract:

Effect of Accounting Discretion on Ability of Managers to Smooth Earnings

Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006, University of Alberta School of Business Research Paper No. 2013-689
Number of pages: 29 Posted: 05 Nov 2005 Last Revised: 11 Jun 2013
Hwee Cheng Tan and Karim Jamal
University of New South Wales and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 616 (34,290)
Citation 8

Abstract:

Accounting discretion, managerial foresight, income smoothing, operating decisions, earnings management

Effect of Accounting Discretion on Ability of Managers to Smooth Earnings

Journal of Accounting and Public Policy, September 2006 , University of Alberta School of Business Research Paper 2013-2022
Posted: 11 May 2006 Last Revised: 13 Jun 2013
Hwee Cheng Tan and Karim Jamal
University of New South Wales and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Accounting discretion, managerial foresight, income smoothing, operating decisions, earnings management

16.

Monopoly or Competition: Standard Setting in the Private and Public Sector

University of Alberta School of Business Research Paper No. 2013-1005
Number of pages: 50 Posted: 20 Dec 2007 Last Revised: 18 Jul 2014
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 603 (33,482)
Citation 4

Abstract:

17.
Downloads 562 ( 39,281)
Citation 3

Engaging Auditors: Field Investigation of a Courtship

University of Alberta School of Business Research Paper No. 2013-1008
Number of pages: 65 Posted: 20 Jan 2010 Last Revised: 12 Jun 2013
University of Waterloo, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 454 (50,898)
Citation 3

Abstract:

Auditor-Client engagement, auditor rotation, independence, field study

Engaging Auditors: Field Investigation of a Courtship

CAAA Annual Conference 2010, University of Alberta School of Business Research Paper No. 2013-1013
Number of pages: 52 Posted: 06 Jan 2010 Last Revised: 12 Jun 2013
University of Waterloo, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 108 (213,941)
Citation 3

Abstract:

Auditor-Client engagement, auditor rotation, independence, field study

18.

Does Reputation Discipline Big 4 Audit Firms?

CAAA Annual Conference 2011, University of Alberta School of Business Research Paper No. 2013-1006
Number of pages: 43 Posted: 04 Jul 2010 Last Revised: 12 Jun 2013
Yanmin Gao, Karim Jamal, Qiliang Liu and Le Luo
City University of Hong Kong - College of Business, University of Alberta - Department of Accounting, Operations & Information Systems, Wuhan University - School of Economics and Management and School of Management, Huazhong University of Science and Technology
Downloads 559 (32,838)

Abstract:

auditor reputation, fraud, corporate governance, contagion

19.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Johnson School Research Paper Series No. #32-09
Number of pages: 18 Posted: 24 Jun 2009 Last Revised: 27 Jan 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 547 (38,358)

Abstract:

Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation

20.

Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards

University of Alberta School of Business Research Paper No. 2013-1007
Number of pages: 53 Posted: 06 Jul 2006 Last Revised: 12 Jun 2013
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 415 (55,790)
Citation 3

Abstract:

21.

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
Number of pages: 14 Posted: 07 Jul 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 352 (65,302)

Abstract:

accounting standards, private GAAP

22.

Regulation and the Marketplace

Regulation Magazine, Vol. 26, Issue 4, pp. 38-41, 2004, University of Alberta School of Business Research Paper No. 2013-692, Yale ICF Working Paper No. 04-12
Number of pages: 5 Posted: 24 Feb 2004 Last Revised: 11 Jun 2013
Karim Jamal, Michael S. Maier and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems, University of Alberta - Alberta School of Business and Yale University - School of Management
Downloads 343 (68,941)

Abstract:

Regulation, privacy, privacy protection, internet, internet privacy, internet regulation, government regulation, regulation by markets

23.

Management of Public Accounting Firms: The More Things Change, the More They Stay the Same?

University of Alberta School of Business Research Paper No. 2013-1009
Number of pages: 10 Posted: 18 Nov 2005 Last Revised: 12 Jun 2013
Michael Gibbins and Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 310 (76,854)
Citation 3

Abstract:

24.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 309 (72,016)

Abstract:

SEC Plan, Disclosure Accounting Standards, Enforcement

Can Auditors Predict the Choices Made by Other Auditors?

Journal of Accounting Research Vol 39 (3): 569-583, 2001, University of Alberta School of Business Research Paper No. 2013-694
Number of pages: 29 Posted: 18 Mar 2001 Last Revised: 11 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 289 (86,929)
Citation 7

Abstract:

Audit expertise, Strategic auditor behavior, Auditor preference

Can Auditors Predict the Choices Made by Other Auditors?

Journal of Accounting Research, Volume 39, Issue 3, pp. 583-597, December 2001, University of Alberta School of Business Research Paper 2013-1019
Posted: 29 Mar 2001 Last Revised: 12 Jun 2013
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Audit expertis, Strategic auditor behavior, Auditor preference

Why Do Biased Heuristics Approximate Bayes Rule in Double Auctions?

Yale SOM Working Paper No. ES-12
Number of pages: 8 Posted: 07 Jun 2001 Last Revised: 15 Sep 2015
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 274 (92,240)
Citation 2

Abstract:

Aggregate Market Rationality, Bayesian Equilibrium, Double Auction, Biased Heuristics

Why Do Biased Heuristics Approximate Bayes Rule in Double Auctions?

Journal of Economic Behavior & Organization, Vol. 46, pp. 431-435, 2001, University of Alberta School of Business Research Paper 2013-1020
Posted: 13 May 2002 Last Revised: 10 Sep 2015
Shyam Sunder and Karim Jamal
Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Aggregate Market Rationality, Bayaesian Equilibrium, Double Auction, Biased Heuristics

27.

Are Regulatory Mandate and Independence Necessary for Audit Quality?

Accounting Organizations and Society, Vol. 36 (45) May/June: 284-292, 2011, University of Alberta School of Business Research Paper No. 2013-697
Number of pages: 50 Posted: 23 Jan 2009 Last Revised: 11 Jun 2013
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 266 (87,390)
Citation 1

Abstract:

Mandatory audit, independence, regulation, certification services, financial reporting, accounting

28.

Are Auditors Overconfident in Predicting the Knowledge of Other Auditors?

Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, 2011, University of Alberta School of Business Research Paper No. 2013-698
Number of pages: 32 Posted: 01 Apr 2007 Last Revised: 11 Jun 2013
Jun Han, Karim Jamal and Hun-Tong Tan
The University of Hong Kong, University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Downloads 258 (88,814)
Citation 2

Abstract:

overconfidence, technical knowledge, task complexity, auditor rank

29.

Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity

University of Alberta School of Business Research Paper No. 2013-1011
Number of pages: 7 Posted: 16 Jan 2009 Last Revised: 12 Jun 2013
University of Notre Dame - Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 239 (99,223)

Abstract:

Financial Reporting, FASB, Financial Instruments, Equity

30.

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

University of Alberta School of Business Research Paper No. 2013-1010
Number of pages: 15 Posted: 08 Feb 2008 Last Revised: 12 Jun 2013
Emory University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 229 (105,189)

Abstract:

FAF, FASB

31.

Profile of Courage: Marilyn Stitt, KPMG and the Audit of Hollinger Inc

Journal of Forensic Accounting, Vol. IX (1) June: 199-204, 2008, University of Alberta School of Business Research Paper No. 2013-699
Number of pages: 7 Posted: 10 Mar 2008 Last Revised: 11 Jun 2013
Karim Jamal and Erin E. Marshall
University of Alberta - Department of Accounting, Operations & Information Systems and University of Lethbridge - Faculty of Management
Downloads 221 (108,480)

Abstract:

Auditing, litigation, professional integrity

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?

Number of pages: 34 Posted: 10 Nov 2005
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 190 (133,549)
Citation 5

Abstract:

reputation management, audit workpaper review, metaperception

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?

Contemporary Accounting Research, Autumn 2006, Vol. 23(3): 761-787, University of Alberta School of Business Research Paper No. 2013-1000
Posted: 12 May 2006 Last Revised: 11 Jun 2013
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

reputation management, audit workpaper review, metaperception

33.

How Do Market Agents Assess Audit Quality?

Number of pages: 56 Posted: 10 Aug 2014 Last Revised: 18 Nov 2015
Adam M. Esplin, Karim Jamal and Shyam Sunder
University of Texas at El Paso, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 146 (110,358)

Abstract:

Sources of demand for audits, regulation of audits, private firms, auditor selection, audit quality, accounting accruals, cash flows, functional fixation

Unregulated Markets for Audit Services

University of Alberta School of Business Research Paper
Number of pages: 32 Posted: 08 May 2011 Last Revised: 12 Jun 2013
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 123 (194,098)

Abstract:

Private audit, Regulation, Certification services, Audit reports

Unregulated Markets for Audit Services

The Japanese Accounting Review, Vol. 1, pp. 2-16, 2011, University of Alberta School of Business Research Paper No. 2013-1012, Yale SOM Working Paper
Posted: 29 Mar 2012 Last Revised: 10 Sep 2015
Shyam Sunder and Karim Jamal
Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Private Audit, Regulation, Certification Services, Audit Reports

Monopoly versus Competition in Setting Accounting Standards

Number of pages: 29 Posted: 20 Jul 2014 Last Revised: 22 Jan 2015
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 117 (201,616)

Abstract:

Coordination, quality, technology, telephony, network externalities, IETF, ITU-T, P2P networks, Skype, Google Talk

Monopoly Versus Competition in Setting Accounting Standards

Abacus, Vol. 50, Issue 4, pp. 369-385, 2014
Number of pages: 17 Posted: 10 Dec 2014
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Downloads 0
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Abstract:

Coordination, Quality, Technology, Telephony, Network externalities, IETF, ITU‐T, P2P networks, Skype, Google Talk

36.

Simple Agents, Intelligent Markets

Cowles Foundation Discussion Paper No. 1868R
Number of pages: 33 Posted: 12 Aug 2014 Last Revised: 03 Jun 2015
Karim Jamal, Michael S. Maier and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems, University of Alberta - Alberta School of Business and Yale University - School of Management
Downloads 97 (195,795)

Abstract:

Bounded rationality, Dissemination of asymmetric information, Efficiency of security markets, Minimally-rational agents, Rational expectations, Structural properties of markets

37.

Does Disclosure of Conflict of Interest Increase or Decrease Bias?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 32 Posted: 17 Jan 2015
Karim Jamal, Erin E. Marshall and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems, University of Lethbridge - Faculty of Management and Nanyang Technological University (NTU) - Division of Accounting
Downloads 83 (176,526)

Abstract:

Conflict of interest, disclosure, bias, auditor independence, valuation, client advocacy, nature of conflict

38.

Decoupling Markets and Individuals: Rational Expectations Equilibrium Outcomes from Information Dissemination Among Boundedly-Rational Traders

University of Alberta School of Business Research Paper No. 2013-1014, Cowles Foundation Discussion Paper No. 1868
Number of pages: 31 Posted: 01 Aug 2012 Last Revised: 12 Jun 2013
Karim Jamal, Michael S. Maier and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems, University of Alberta - Alberta School of Business and Yale University - School of Management
Downloads 57 (291,656)
Citation 1

Abstract:

Bounded rationality, Dissemination of asymmetric information, Efficiency of security markets, Minimally-rational agents, Rational expectations, Structural properties of markets

39.

Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the United States and the United Kingdom

Journal of Accounting Research, Vol. 43, pp. 73-96, March 2005
Number of pages: 24 Posted: 08 May 2006
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 18 (460,149)
Citation 11
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Abstract:

40.

Audit Judgment Research

Accounting, Organizations and Society Volume 14, Issues 1–2, 1989, Pages 83-99, University of Alberta School of Business Research Paper No. 2013-1047,
Posted: 02 Jul 2013
University of Minnesota, Twin Cities - Carlson School of Management, University of Alberta - Department of Accounting, Operations & Information Systems and University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

41.

Auditor Judgments: The Effects of the Partner's Views on Decision Outcomes and Cognitive Effort

Behavioral Research in Accounting, Vol. 9 sup, 1997, University of Alberta School of Business Research Paper No. 2013-1038
Posted: 02 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

42.

Fraud Detection: Intentionality and Deception in Cognition

Accounting, Organizations and Society, Volume 18, Issue 5, July 1993, Pages 467–488, University of Alberta School of Business Research Paper No. 2013-1042,
Posted: 02 Jul 2013
University of Minnesota, Twin Cities - Carlson School of Management, University of Virginia and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

43.

Effects of Framing on Auditor Decisions

Organizational Behavior and Human Decision Processes Volume 50, Issue 1, October 1991, Pages 75–105, University of Alberta School of Business Research Paper No. 2013-1045,
Posted: 02 Jul 2013
University of Minnesota, Twin Cities - Carlson School of Management, University of Alberta - Department of Accounting, Operations & Information Systems and University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

44.

Bayesian Equilibrium in Double Auctions Populated by Biased Heuristic Traders

Journal of Economic Behavior & Organization Volume 31, Issue 2, November 1996, Pages 273–291, University of Alberta School of Business Research Paper No. 2013-1037,
Posted: 02 Jul 2013
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management

Abstract:

Aggregate market rationality, Bayesian equilibrium, Double auction, Representativeness heuristic, Zero-intelligence trader

45.

Problem-Centered Research and Knowledge-Based Theory in the Professional Accounting Setting

Accounting, Organizations and Society Volume 18, Issue 5, July 1993, Pages 451–466, University of Alberta School of Business Research Paper No. 2013-1041,
Posted: 02 Jul 2013
Karim Jamal and Michael Gibbins
University of Alberta - Department of Accounting, Operations & Information Systems and Independent

Abstract:

46.

Tribute to Professor Michael Gibbins

Accounting Perspectives Volume 8, Issue 1, pages 1–8, February 2009, University of Alberta School of Business Research Paper No. 2013-1025,
Posted: 02 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Professional judgment, Research, Service, Teaching

47.

Success and Failure in Expert Reasoning

Organizational Behavior and Human Decision Processes, Vol 53(2), Nov 1992, 173-203 , University of Alberta School of Business Research Paper No. 2013-1043
Posted: 02 Jul 2013
University of Minnesota, Twin Cities - Carlson School of Management, Independent, University of Alberta - Department of Accounting, Operations & Information Systems and Independent

Abstract:

48.

Theoretical Considerations for a Meaningful Code of Professional Ethics

Journal of Business Ethics September 1995, Volume 14, Issue 9, pp 703-714, University of Alberta School of Business Research Paper No. 2013-1040
Posted: 02 Jul 2013
Karim Jamal and Norman Bowie
University of Alberta - Department of Accounting, Operations & Information Systems and University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

49.

The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis by the American Accounting Association's Financial Accounting Standards Committee

University of Alberta School of Business Research Paper No. 2013-1028, Accounting Horizons, Vol. 21, No. 2, 2007
Posted: 02 Jul 2013
Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Alberta - Department of Accounting, Operations & Information Systems, University of Florida - Fisher School of Accounting, Microsoft Corporation, Columbia Business School, Ernst & Young LLP and Harvard Law School

Abstract:

FASB, IASB, conceptual framework, accounting standards, financial reporting

50.

Money vs. Gaming: Effect of Salient Monetary Payments in Double Oral Auctions

Marketing Science, Winter 2000 Vol. 19 No. 1, 4-21, University of Alberta School of Business Research Paper No. 2013-762
Posted: 02 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Decision Making, Online Shopping, Electronic Commerce, Decision Aids, Recommendation Agents, Consumer Behavior, Information Search, Consideration Sets, Information Processing

51.

Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB and GASB'

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024
Posted: 02 Jul 2013
Grant Thornton LLP, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

52.

Convexity of Valuation Accuracy Function: Empirical Evidence for the Canadian Economy

Contemporary Accounting Research Volume 11, Issue 2, pages 961–972, Spring 1995, University of Alberta School of Business Research Paper No. 2013-1039,
Posted: 02 Jul 2013
Shyam Sunder and Karim Jamal
Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

53.

Comments on 'An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital Budgeting Decisions'

Contemporary Accounting Research; Fall1993, Vol. 10 Issue 1, p. 113, University of Alberta School of Business Research Paper No. 2013-1043
Posted: 02 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

54.

Detecting Deception: Adversarial Problem Solving in a Low Base-Rate World

Cognitive Science, Vol. 25, No. 3. (June 2001), pp. 355-392, doi:10.1016/s0364-0213(01)00040-4, University of Alberta School of Business Research Paper No. 2013-1034
Posted: 01 Jul 2013
University of Minnesota, Twin Cities - Carlson School of Management, University of Virginia, University of Alberta - Department of Accounting, Operations & Information Systems and University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

55.

The More Things Change ... Have US Corporate Collapses Had an Effect on the Management Practices of Canadian Public Accounting Firms?

CA Magazine August 2006, pp. 41-45, University of Alberta School of Business Research Paper No. 2013-1030
Posted: 01 Jul 2013
Michael Gibbins and Karim Jamal
Independent and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

56.

Will IFRS Help?

Financial Post Management Oct. 28, 2008, University of Alberta School of Business Research Paper No. 2013-1026
Posted: 01 Jul 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting

Abstract:

57.

Is Less Really Better?

CA Magazine August 2004, University of Alberta School of Business Research Paper No. 2013-1033
Posted: 01 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

58.

Teaching Professional Judgment in Accounting

Accounting Perspectives, Vol. 6, No. 2, 2007, University of Alberta School of Business Research Paper No. 2013-1029
Posted: 01 Jul 2013
Robert Correll, Karim Jamal and Linda Robinson
CPA Canada, University of Alberta - Department of Accounting, Operations & Information Systems and University of Waterloo - School of Accounting and Finance

Abstract:

Accounting Education, Professional judgement

59.

Great Expectations

CA Magazine August 2000, University of Alberta School of Business Research Paper No. 2013-1036
Posted: 01 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

60.

After Seven Decades of Regulation, Why is the Auditing Profession in Such a Mess?

University of Alberta School of Business Research Paper No. 2013-1032, Business & Professional Ethics Journal Vol. 23, No. 1/2, 2005
Posted: 01 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

61.

Do Auditors Objectively Evaluate Their Subordinates' Work?

The Accounting Review Vol. 76, No. 1 (Jan., 2001), pp. 99-110, University of Alberta School of Business Research Paper No. 2013-1035
Posted: 01 Jul 2013
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

62.

Privacy Rights on the Internet: Self-Regulation or Government Regulation?

Business Ethics Quarterly Vol. 16, No. 3 (Jul. 2006), pp. 323-342, University of Alberta School of Business Research Paper No. 2013-1031
Posted: 01 Jul 2013
Norman Bowie and Karim Jamal
University of Minnesota - Twin Cities - Carlson School of Management and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

63.

Building a Better Audit Profession: Align Incentives and Reduce Regulation

Accounting Perspectives, Vol. 7, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-1027
Posted: 01 Jul 2013
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

64.

Globalization and the Coordinating of Work in Multinational Audits

Accounting, Organizations and Society, Vol. 30, No. 1, 2005, University of Alberta School of Business Research Paper No. 2013-140
Posted: 26 May 2013 Last Revised: 27 Jun 2013
Michael Barrett, David J. Cooper and Karim Jamal
University of Cambridge - Judge Business School, University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

65.

How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?

Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper No. 2013-1016
Posted: 03 Nov 2012 Last Revised: 12 Jun 2013
University of Waterloo, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management

Abstract:

Audit committee, auditor rotation, auditor independence, field study

66.

Some Conceptual Tensions in Financial Reporting

Accounting Horizons, Volume 26, Issue 1 (March 2012), University of Alberta School of Business Research Paper No. 2013-1003
Posted: 19 Sep 2011 Last Revised: 12 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management and Waseda University - Graduate School of Commerce

Abstract:

conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution

67.

Is Mandated Independence Necessary for Audit Quality?

Accounting Organizations and Society, Vol. 36 (45) May/June: 284-292, 2011, University of Alberta School of Business Research Paper 2013-1021
Posted: 14 Mar 2011 Last Revised: 13 Jun 2013
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management

Abstract:

independence, regulation, certification services, financial reporting, accounting

68.

Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting

Accounting Review, Vol. 85, pp. 1325-1346, 2010 , University of Alberta School of Business Research Paper No. 2013-1018
Posted: 03 Feb 2010 Last Revised: 12 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting

Abstract:

principles-based standards, rules-based standards, auditor-type, off balance sheet debt, transaction structuring

69.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

SEC, Strategic Plan, Enforcement, Disclosure

70.

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises

Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001
Posted: 25 Aug 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

Regulatory Competition, Private Enterprises, GAAP

71.

Effect of Principles-Based Versus Rules-Based Standards and Auditor Type on Financial Managers' Reporting Judgments

Accounting Review, Vol. 85, No. 4, 2010, University of Alberta School of Business Research Paper No. 2013-1017
Posted: 22 Jul 2008 Last Revised: 12 Jun 2013
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting

Abstract:

principles-based standards, rules-based standards, auditor type, off balance sheet debt, transaction structuring

72.

Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006

Posted: 07 Dec 2006 Last Revised: 11 Jun 2013
Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Florida - Fisher School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, Harvard Law School, Microsoft Corporation, Columbia Business School and Ernst & Young LLP

Abstract:

73.

Detecting Framing Effects in Financial Statements

Contemporary Accounting Research, Vol. 12, No. 1, Fall 1996
Posted: 23 Aug 1998 Last Revised: 11 Jun 2013
University of Minnesota, Twin Cities - Carlson School of Management, University of Alberta - Department of Accounting, Operations & Information Systems and University of Minnesota - Twin Cities - Carlson School of Management

Abstract: