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
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
There are 2 versions of this paper
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
Downloads
13,705
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008
Posted: 08 Sep 2008
Last Revised: 20 Jan 2023
Downloads
13,705
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
Vienna University of Economics and Business and University of Chicago - Booth School of Business
There are 3 versions of this paper
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
Downloads
10,840
Did Fair-Value Accounting Contribute to the Financial Crisis?
NBER Working Paper No. w15515
Number of pages: 43
Posted: 17 Nov 2009
Last Revised: 25 May 2023
Downloads
150
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Posted: 22 Mar 2010
Downloads
10,840
3.
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
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads
5,286
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
Researcher
Downloads
5,127
5.
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
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
There are 2 versions of this paper
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
Downloads
5,012
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Journal of Accounting Research, Vol. 51, No. 3, pp. 495-547, 2013
Posted: 19 Mar 2013
Last Revised: 21 Apr 2013
Downloads
5,012
6.
Enron: A Financial Reporting Failure?
Number of pages: 27
Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads
4,999
7.
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
Sheffield Hallam University, Sheffield Business School, Sheffield Hallam University - Sheffield Business School, Sheffield Hallam University and Sheffield Hallam University - Sheffield Business School
Downloads
4,758
8.
Earnings Quality, Fundamental Analysis and Valuation
Columbia Business School Research Paper
Number of pages: 678
Posted: 01 Mar 2021
Last Revised: 09 Nov 2023
Working Paper Series
Columbia University - Columbia Business School
Downloads
4,715
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
University of Utah and George Washington University
There are 2 versions of this paper
Evidence on the Use and Efficacy of Internal Whistleblowing Systems
Number of pages: 59
Posted: 29 Oct 2018
Last Revised: 31 Dec 2020
Downloads
4,343
Evidence on the Use and Efficacy of Internal Whistleblowing Systems
Journal of Accounting Research, Volume 58, Issue 2
Posted: 01 Jul 2020
Downloads
4,343
10.
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
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads
3,667
11.
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: 31 May 2010
Working Paper Series
University of Chicago - Booth School of Business
Downloads
3,638
12.
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
Università Degli Studi di Milano and Bocconi University - Department of Finance
Downloads
3,633
13.
The Misrepresentation of Earnings
Financial Analysts Journal, Forthcoming
Number of pages: 23
Posted: 09 Jan 2014
Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
3,537
14.
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
BYU-Hawaii, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
3,421
15.
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
University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads
3,394
16.
IFRS and Environmental Accounting
Number of pages: 34
Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads
3,350
17.
The Economics of Accounting
Oxford University Press, Forthcoming
Number of pages: 220
Posted: 06 May 2018
Last Revised: 14 Nov 2023
Working Paper Series
Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore
Downloads
3,312
18.
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
University of Chicago - Booth School of Business and Boston University Questrom School of Business
There are 2 versions of this paper
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
Downloads
3,190
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 01 Sep 2016
Last Revised: 09 May 2018
Downloads
3,190
19.
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
West Virginia University, West Virginia University, University of Wyoming - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
3,124
20.
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
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting
There are 3 versions of this paper
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
Downloads
3,068
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
NBER Working Paper No. w21530
Number of pages: 70
Posted: 08 Sep 2015
Last Revised: 01 May 2022
Downloads
63
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Downloads
3,068
21.
A Guide to Earnings Quality
Number of pages: 23
Posted: 31 Oct 2013
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
3,019
22.
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
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads
2,837
23.
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
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
2,814
24.
Financial Reporting and Blockchains: Misreporting, Auditing, and Regulation
Number of pages: 51
Posted: 25 Sep 2018
Last Revised: 26 Sep 2023
Working Paper Series
University of Maryland - Robert H. Smith School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads
2,739
25.
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
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
There are 2 versions of this paper
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
Downloads
2,703
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
Review of Accounting Studies, Vol. 13, No. 1, March 2008
Posted: 12 Apr 2007
Downloads
2,703
26.
Measuring Real Activity Management
Number of pages: 45
Posted: 24 Mar 2011
Last Revised: 29 Sep 2020
Working Paper Series
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
There are 2 versions of this paper
Measuring Real Activity Management
Number of pages: 45
Posted: 24 Mar 2011
Last Revised: 29 Sep 2020
Downloads
2,674
Measuring Real Activity Management
Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2019
Downloads
2,674
27.
CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes
Number of pages: 53
Posted: 18 Aug 2012
Last Revised: 03 May 2019
Working Paper Series
University of Virginia - Darden School of Business, INSEAD, Duke University - Fuqua School of Business and Yale University School of Management
Downloads
2,479
28.
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
University of Brunei Darussalam
Downloads
2,456
29.
Accounting Information Systems in the Blockchain Era
Number of pages: 35
Posted: 03 Feb 2020
Working Paper Series
Universitat de València and University of Castilla-La Mancha (Cuenca Campus)
Downloads
2,344
30.
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
University of Chicago - Booth School of Business
Downloads
2,305
31.
How Does Artificial Intelligence Shape Audit Firms?
Nanyang Business School Research Paper No. 20-31
Number of pages: 66
Posted: 27 Oct 2020
Last Revised: 13 Dec 2021
Working Paper Series
Nanyang Business School, Nanyang Technological University and National University of Singapore
Downloads
2,277
32.
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
Brigham Young University - Marriott School, University of Oxford - Blavatnik School of Government and Northwestern University Kellogg School of Management
Downloads
2,242
33.
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
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads
2,175
34.
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
University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business, University of Mississippi and Brigham Young University - School of Accountancy
Downloads
2,117
35.
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
University of Duisburg-Essen, Mercator School of Management, University of Illinois at Chicago, College of Business Administration, University of Wisconsin - Whitewater - College of Business and Economics and Brigham Young University - School of Accountancy
Downloads
2,101
36.
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
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads
2,086
37.
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
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads
2,082
38.
Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality
Number of pages: 46
Posted: 10 Jun 2009
Last Revised: 19 Feb 2010
Working Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads
2,053
39.
Corporate Fraud, Governance and Auditing
EFA 2009 Bergen Meetings Paper
Number of pages: 40
Posted: 05 Feb 2009
Last Revised: 02 Mar 2009
Working Paper Series
CSEF - University of Naples Federico II and CSEF - University of Naples Federico II - Centre for Studies in Economics and Finance (CSEF)
There are 2 versions of this paper
Corporate Fraud, Governance and Auditing
EFA 2009 Bergen Meetings Paper
Number of pages: 40
Posted: 05 Feb 2009
Last Revised: 02 Mar 2009
Downloads
2,033
Corporate Fraud, Governance and Auditing
CEPR Discussion Paper No. DP7104
Number of pages: 43
Posted: 18 Feb 2009
Downloads
7
Downloads
2,033
40.
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
Charles Darwin University
Downloads
2,031
41.
Forensic Accountants, Forensic Accounting Certifications, and Due Diligence
Journal of Forensic & Investigative Accounting, Vol. 5, No. 1, 2013
Number of pages: 22
Posted: 02 Feb 2013
Accepted Paper Series
Barry University
Downloads
2,029
42.
How Informative is Risk Reporting? - a Review of Disclosure Models
Munich Business Research Working Paper No. 2005-01
Number of pages: 34
Posted: 27 Dec 2004
Working Paper Series
Dresden University of Technology - Faculty of Economics and Business Management
Downloads
2,006
43.
Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Issues in Accounting Education, Forthcoming
Number of pages: 47
Posted: 11 May 2010
Last Revised: 06 Mar 2011
Accepted Paper Series
University of Mississippi, BYU-Hawaii, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads
1,994
44.
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
Frankfurt School of Finance and Management gGmbH, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management
Downloads
1,975
45.
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
Indira Gandhi Institute of Development Research (IGIDR), Indira Gandhi Institute of Development Research and Pace University - Lubin School of Business
Downloads
1,943
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
DePaul University - College of Commerce and DePaul University
Downloads
1,930
47.
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
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
1,929
48.
Fee Pressure and Audit Quality
Accounting, Organizations and Society, Forthcoming
Number of pages: 48
Posted: 02 Aug 2011
Last Revised: 01 May 2014
Accepted Paper Series
University of Kansas - Accounting and Information Systems Area, University of Kansas and University of Kansas
Downloads
1,897
49.
Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections
Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 74
Posted: 12 Jul 2015
Last Revised: 14 Jan 2019
Accepted Paper Series
Pennsylvania State University - Smeal College of Business
Downloads
1,872
50.
Does the 'Wirecard AG' Case Address FinTech Crises?
Number of pages: 42
Posted: 06 Aug 2020
Last Revised: 17 Oct 2020
Working Paper Series
Ostfalia Hochschule für angewandte Wissenschaften - ZWIRN-Research Center and Ecolithic Sustainability Solutions GmbH
Downloads
1,867
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