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JEL Code: M42

914,697 Total downloads

Viewing: 1 - 50 of 2,622 papers

1.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 19 Jan 2023
Working Paper Series
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 13,986
2.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009
Working Paper Series
Christian Laux and Christian Leuz
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 10,898
3.

Earnings Quality, Fundamental Analysis and Valuation

Columbia Business School Research Paper
Number of pages: 725 Posted: 01 Mar 2021 Last Revised: 22 Nov 2024
Working Paper Series
Doron Nissim
Columbia University - Columbia Business School
Downloads 7,659
4.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Accepted Paper Series
Peterson K Ozili
Central Bank of Nigeria
Downloads 5,650
5.

Accounting Scandals: Beyond Corporate Governance

9th Conference on Financial Markets and Corporate Governance (FMCG) 2018
Number of pages: 13 Posted: 12 Jan 2018 Last Revised: 01 Mar 2018
Working Paper Series
Ifedapo Francis Awolowo, Nigel Garrow, Murray C. Clark and Dora Chan
Sheffield Hallam University, Sheffield Business School, Sheffield Hallam University - Sheffield Business School, Sheffield Hallam University and Sheffield Hallam University - Sheffield Business School
Downloads 5,561
6.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Accepted Paper Series
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 5,417
7.

Enron: A Financial Reporting Failure?

Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Anthony H. Catanach and Shelley C. Rhoades-Catanach
Villanova University - School of Business and Villanova University - School of Business
Downloads 5,111
8.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013
Working Paper Series
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 5,058
9.

Evidence on the Use and Efficacy of Internal Whistleblowing Systems

Number of pages: 59 Posted: 29 Oct 2018 Last Revised: 31 Dec 2020
Working Paper Series
Stephen Stubben and Kyle Welch
University of Utah and George Washington University

Multiple version iconThere are 2 versions of this paper

Downloads 4,744
10.

The Economics of Accounting

Oxford University Press, Forthcoming
Number of pages: 44 Posted: 06 May 2018 Last Revised: 22 Jun 2024
Accepted Paper Series
Richard M. Frankel, S.P. Kothari and Luo Zuo
Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads 4,337
11.

A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process

Number of pages: 45 Posted: 27 Jul 2023
Working Paper Series
Marc Eulerich and David A. Wood
University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 4,173
12.

Robotic Process Automation in Public Accounting

Accounting Horizons, 33 (4): 15-35
Number of pages: 62 Posted: 11 Sep 2018 Last Revised: 15 Jul 2020
Accepted Paper Series
Lauren Cooper, Kip Holderness, Trevor Sorensen and David A. Wood
West Virginia University, West Virginia University, University of Wyoming - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 4,039
13.

Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company

Number of pages: 27 Posted: 25 Jul 2023
Working Paper Series
Scott A. Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien and David A. Wood
Arizona State University (ASU) - School of Accountancy, University of Duisburg-Essen, Mercator School of Management, Uniper SE, Uniper SE and Brigham Young University - School of Accountancy
Downloads 3,884
14.

Auditor Size and Audit Quality Revisited: The Importance of Audit Technology

Number of pages: 56 Posted: 20 Oct 2010 Last Revised: 01 Feb 2020
Working Paper Series
Louis-Philippe Sirois and Dan A. Simunic
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads 3,812
15.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,750
16.

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

European Corporate Governance Institute (ECGI) - Law Working Paper No. 306/2016, Chicago Booth Research Paper No. 16-03
Number of pages: 143 Posted: 20 Feb 2016 Last Revised: 09 Mar 2016
Working Paper Series
Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,747
17.

Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why

Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 08 Apr 2024
Working Paper Series
Christian Leuz
University of Chicago - Booth School of Business
Downloads 3,739
18.

Corporate Financial Risk Management: Governance and Disclosure after IFRS 7

Università degli Studi di Milano Economics, Business and Statistics Working Paper No. 2007-22
Number of pages: 17 Posted: 16 May 2007
Working Paper Series
Arnaldo Mauri and Cesare Conti
Università Degli Studi di Milano and Bocconi University - Department of Finance
Downloads 3,677
19.

Information Disclosure and Corporate Governance

Fisher College of Business Working Paper No. 2008-03-016, Journal of Finance, Forthcoming, Charles A. Dice Center Working Paper No. 2008-17
Number of pages: 47 Posted: 10 Jan 2008 Last Revised: 02 Feb 2011
Accepted Paper Series
Benjamin E. Hermalin and Michael S. Weisbach
University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads 3,514
20.

Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates

Accounting Horizons 25 (1): 149-179.
Number of pages: 46 Posted: 23 Mar 2010 Last Revised: 05 Feb 2015
Accepted Paper Series
Nathaniel M. Stephens, Scott L. Summers, Braden Williams and David A. Wood
BYU-Hawaii, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 3,479
21.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Minga Negash
Metropolitan State University of Denver
Downloads 3,456
22.

Is it All Hype? ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing Industries

Number of pages: 53 Posted: 03 Jun 2023 Last Revised: 27 Nov 2023
Working Paper Series
Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Northern Illinois University - College of Business, University of Wisconsin - Whitewater - College of Business and Economics and Brigham Young University - School of Accountancy
Downloads 3,392
23.

How Does Artificial Intelligence Shape Audit Firms?

Management Science, Forthcoming
Number of pages: 113 Posted: 27 Oct 2020 Last Revised: 30 Aug 2024
Accepted Paper Series
Kelvin Law and Michael Shen
Nanyang Business School, Nanyang Technological University and National University of Singapore
Downloads 3,166
24.

Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing

Management Science, Forthcoming
Number of pages: 58 Posted: 25 Sep 2018 Last Revised: 12 Jul 2024
Working Paper Series
Sean Cao, Lin William Cong and Baozhong Yang
University of Maryland - Robert H. Smith School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - J. Mack Robinson College of Business
Downloads 3,112
25.

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020
Working Paper Series
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 3,110
26.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Working Paper Series
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,106
27.

Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19

Number of pages: 38 Posted: 01 Feb 2021 Last Revised: 31 May 2022
Working Paper Series
Marc Eulerich, Martin Wagener and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 3,069
28.

Deflating Profitability

Journal of Financial Economics (JFE), Volume 117, Issue 2, pp. 225-248, Fama-Miller Working Paper, Chicago Booth Research Paper No. 14-10
Number of pages: 55 Posted: 27 Mar 2014 Last Revised: 12 Dec 2015
Accepted Paper Series
Ray Ball, Joseph Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago - Booth School of Business, Tuck School of Business at Dartmouth College, Dartmouth College - Tuck School of Business and University of Chicago Booth School of Business
Downloads 3,029
29.

Accounting Information Systems in the Blockchain Era

Number of pages: 35 Posted: 03 Feb 2020
Working Paper Series
Olga Fullana and Javier Ruiz
University of Valencia and University of Castilla-La Mancha - University of Castilla-La Mancha (Cuenca Campus)
Downloads 2,856
30.

Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View

Proceedings of 3rd International Conference on Business and Economics Research, 2012
Number of pages: 11 Posted: 14 Nov 2012
Working Paper Series
Hisham Yaacob
University of Brunei Darussalam
Downloads 2,804
31.

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Working Paper Series
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,771
32.

Measuring Real Activity Management

Number of pages: 45 Posted: 24 Mar 2011 Last Revised: 29 Sep 2020
Working Paper Series
Daniel A. Cohen, Shail Pandit, Shail Pandit, Charles E. Wasley and Tzachi Zach
Vanderbilt University - Owen Graduate School of Management, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Multiple version iconThere are 2 versions of this paper

Downloads 2,746
33.

CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes

Number of pages: 53 Posted: 18 Aug 2012 Last Revised: 03 May 2019
Working Paper Series
Shane S. Dikolli, Thomas Keusch, William J. Mayew and Thomas D. Steffen
University of Virginia - Darden School of Business, INSEAD, Duke University - Fuqua School of Business and Yale University School of Management
Downloads 2,704
34.

The Value of Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Number of pages: 62 Posted: 01 Feb 2011
Accepted Paper Series
Michael Minnis
University of Chicago - Booth School of Business
Downloads 2,703
35.

RegTech

MIT Sloan Research Paper 6563-22, Journal of Financial Economics (JFE), Vol. 154, No. 103792, 2024
Number of pages: 61 Posted: 05 Jan 2022 Last Revised: 08 Sep 2024
Accepted Paper Series
Ben Charoenwong, Zachary T Kowaleski, Alan Kwan and Andrew Sutherland
INSEAD, University of Texas at Austin, The University of Hong Kong and Massachusetts Institute of Technology
Downloads 2,689
36.

The Disclosure and Consequences of U.S. Critical Audit Matters

The Accounting Review, Forthcoming. https://doi.org/10.2308/TAR-2021-0013
Number of pages: 83 Posted: 08 Jul 2020 Last Revised: 29 Jun 2022
Working Paper Series
Jenna Burke, Rani Hoitash, Udi Hoitash and Summer (Xia) Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 2,615
37.

Remote Auditing and Audit Quality: Evidence from the Field

Number of pages: 51 Posted: 03 May 2022 Last Revised: 17 Oct 2023
Working Paper Series
Yige Jin, Gaoliang TIAN, Donghui Wu and Xiangang Xin
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management, The Chinese University of Hong Kong (CUHK) - CUHK Business School and The Chinese University of Hong Kong (CUHK)
Downloads 2,529
38.

ESG Assurance in the United States

Stanford University Graduate School of Business Research Paper No. 4263085, UC San Francisco Research Paper No. Forthcoming, Review of Accounting Studies, Forthcoming
Number of pages: 100 Posted: 21 Nov 2022 Last Revised: 11 Jul 2024
Working Paper Series
Brandon Gipper, Samantha Ross and Shawn X. Shi
Stanford University Graduate School of Business, UC Law, San Francisco and University of Washington - Michael G. Foster School of Business
Downloads 2,463
39.

Research on Corporate Sustainability: Review and Directions for Future Research

Foundations and Trends® in Accounting: Vol. 14: No. 2, pp 73-127, 2020
Number of pages: 52 Posted: 26 Oct 2020
Working Paper Series
Jody Grewal and George Serafeim
Joseph L. Rotman School of Management - University of Toronto and Harvard Business School
Downloads 2,461
40.

Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets

European Banking Institute Working Paper Series 2019 – no. 48
Number of pages: 102 Posted: 03 Oct 2019
Working Paper Series
Edgar Loew, Lisa E. Schmidt and Lars F. Thiel
Frankfurt School of Finance and Management gGmbH, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management
Downloads 2,455
41.

The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology-Based Audit Techniques

Number of pages: 55 Posted: 04 Sep 2019 Last Revised: 13 Oct 2022
Working Paper Series
Marc Eulerich, Adi Masli, Jeffrey S. Pickerd and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 2,449
42.

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Number of pages: 41 Posted: 19 Jul 2019 Last Revised: 22 Jun 2021
Working Paper Series
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla
University of Kentucky, Gatton, University of Central Florida - Kenneth G. Dixon School of Accounting, Virginia Tech - Department of Accounting and Information Systems and Univerity of Nevada - Las Vegas, Lee School of Business
Downloads 2,445
43.

The Impact of International Financial Reporting Standards (IFRS) Adoption on the Accounting Quality of Listed Companies in Kenya

Number of pages: 43 Posted: 23 Dec 2011 Last Revised: 14 Dec 2014
Working Paper Series
Erick Rading Outa
Charles Darwin University
Downloads 2,357
44.

Artificial Intelligence Co-Piloted Auditing

Number of pages: 72 Posted: 13 May 2023 Last Revised: 09 Nov 2023
Working Paper Series
Hanchi Gu, Marco Schreyer, Kevin Moffitt and Miklos A. Vasarhelyi
Shanghai University of Finance and Economics, International Computer Science Institute (ICSI), Rutgers University and Rutgers Business School
Downloads 2,355
45.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Accepted Paper Series
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
Brigham Young University - Marriott School, University of Oxford - Blavatnik School of Government and Northwestern University Kellogg School of Management
Downloads 2,332
46.

COVID-19 and the Accounting Profession

Journal of Accounting, Ethics and Public Policy 22(2): 151-205 (2021)
Number of pages: 55 Posted: 05 May 2021
Accepted Paper Series
Wendy Heltzer and Mary Mindak
DePaul University - College of Commerce and DePaul University
Downloads 2,290
47.

A Scoping Review of ChatGPT Research in Accounting and Finance

International Journal of Accounting Information Systems, Volume 55, December 2024, 100715
Number of pages: 56 Posted: 08 Jan 2024 Last Revised: 07 Dec 2024
Working Paper Series
Mengming (Michael) Dong, Theophanis C. Stratopoulos and Victor Xiaoqi Wang
Missouri State University, University of Waterloo - School of Accounting and Finance and California State University, Long Beach - Department of Accountancy
Downloads 2,279
48.

Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock

Chicago Booth School of Business Research Paper No. 08-26
Number of pages: 65 Posted: 23 Dec 2008 Last Revised: 03 May 2018
Working Paper Series
Christian Leuz and Catherine M. Schrand
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads 2,238
49.

A Corporate Governance Index for Large Listed Companies in India

Pace University Accounting Research Paper No. 2012/08
Number of pages: 43 Posted: 11 May 2012
Working Paper Series
Jayati Sarkar, Subrata Sarkar and Kaustav Sen
Indira Gandhi Institute of Development Research (IGIDR), Indira Gandhi Institute of Development Research and Pace University - Lubin School of Business
Downloads 2,204
50.

Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence

Number of pages: 85 Posted: 13 Dec 2009 Last Revised: 20 Nov 2011
Working Paper Series
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 2,193