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JEL Code: M48

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1951.

The Twilight Zone: OTC Regulatory Regimes and Market Quality

The Review of Financial Studies, Vol. 31, Issue 3, pp. 898-942, 2018, University of Alberta School of Business Research Paper No. 3126379
Posted: 01 Mar 2018 Last Revised: 12 Jun 2018
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Alberta - Department of Finance and Statistical Analysis, University of Chicago - Booth School of Business and The Ohio State University - Fisher College of Business

Multiple version iconThere are 3 versions of this paper

1952.

The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms

Journal of Accounting Research, Vol. 54, No. 1, 2016
Posted: 23 Jun 2016
Accepted Paper Series
University of Utah

Multiple version iconThere are 2 versions of this paper

1953.

The Value Relevance of the Expected Credit Loss Model under IFRS 9

Posted: 15 Jan 2021
Working Paper Series
affiliation not provided to SSRN and Goethe University Frankfurt
1954.

Time to Clean Up Environmental Liabilities Reporting: Disclosure Specificity, Media Exposure and Market Implications

Posted: 10 Feb 2020
Working Paper Series
School of Business, Economics and Law, University of Gothenburg, Gothenburg University - School of Business, Economics and Law and University of Gothenburg, Department of Business Administration
1955.

To the Peculiarities of Legal and Non-Legal Regulation of Social Relations in the Field of Sport

Posted: 09 Mar 2021
Working Paper Series
Vasyl Stefanyk Precarpathian National University, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
1956.

Towards Emissions Trading: The Role of Environmental Management Systems in Voluntarily Disclosing Greenhouse Gas Emissions

Accounting and Finance Association of Australia and New Zealand Conference, 2009, International Perspectives on Accounting Conference, 2009
Posted: 04 Jul 2011
Accepted Paper Series
Swinburne University of Technology, Monash University and affiliation not provided to SSRN
1957.

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Accepted Paper Series
University of Texas at Austin, Stanford Graduate School of Business and Michigan State University

Multiple version iconThere are 2 versions of this paper

1958.

U.S. Audit Partner Identification and Auditor Reporting

Journal of Accounting and Public Policy Forthcoming
Posted: 08 Feb 2018 Last Revised: 25 May 2021
Accepted Paper Series
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
1959.

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 10 Nov 2015
Accepted Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting
1960.

Understanding Practice and Institutions: A Historical Perspective

Accounting Horizons, Vol. 30, No. 3, 2016
Posted: 30 Jul 2016
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 2 versions of this paper

1961.

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3137092
Posted: 19 Mar 2019
Accepted Paper Series
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

1962.

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3403760
Posted: 20 Jun 2019
Accepted Paper Series
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

1963.

Uniform versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Accepted Paper Series
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University
1964.

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Forthcoming
Posted: 12 May 2016
Accepted Paper Series
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

Multiple version iconThere are 2 versions of this paper

1965.

Unintended Costs of a Dual Regulatory Environment: Evidence from State-Level Cannabis Legalization and Bank Audit Fees

Journal of Accounting and Public Policy, Forthcoming
Posted: 14 Apr 2020
Accepted Paper Series
Colorado State University, Fort Collins - Department of Accounting, Drexel University - Bennett S. LeBow College of Business and Colorado State University, Fort Collins - Department of Accounting
1966.

Unit Costs in Central Government Annual Reports - a Critical Appraisal of the Practices Developed

Posted: 30 Dec 2003
Accepted Paper Series
Copenhagen Business School and Copenhagen Business School
1967.

Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research

Journal of Accounting Literature, Forthcoming
Posted: 25 Sep 2017
Accepted Paper Series
University of Dayton, University of Dayton - Accounting and East Carolina University
1968.

Weakened Outside Shareholder Rights in Dual-Class Firms and Timely Loss Reporting

Journal of Contemporary Accounting and Economics (JCAE), 9(2) (December 2013): 203-220., Mays Business School Research Paper No. 2318027
Posted: 29 Aug 2013 Last Revised: 10 Apr 2019
Accepted Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University
1969.

What Are You Saying? Using topic to Detect Financial Misreporting

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Accepted Paper Series
University of Illinois at Urbana-Champaign, Singapore Management University and University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

1970.

What if there were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market

International Journal of Auditing (DOI: 10.1111/ijau.12011)
Posted: 07 Aug 2013
Accepted Paper Series
Department of Accounting, UTS and Auckland University of Technology

Multiple version iconThere are 2 versions of this paper

1971.

What You Measure is What You Get: The Effects of Accounting Standards Effects Studies

Gross, Christian und Königsgruber, Roland, What You Measure is What You Get: The Effects of Accounting Standards Effects Studies, Accounting in Europe, Vol. 9, Issue 2, 171-190, 2012.
Posted: 23 Jan 2014
Accepted Paper Series
SKEMA Business School and University of Graz
1972.

When Analysts Speak, Do Auditors Listen?

Auditing: A Journal of Practice & Theory, Vol. 38, No. 1, pp. 221-245 (DOI/10.2308/ajpt-52059)
Posted: 24 May 2019
Accepted Paper Series
Florida State University
1973.

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments

Contemporary Accounting Research, 36 (4): 2093 - 2112
Posted: 21 Jun 2019 Last Revised: 01 Jun 2021
Accepted Paper Series
Shanghai Lixin University of Accounting and Finance, Nanyang Business School, Nanyang Technological University, University of South Carolina - Darla Moore School of Business and Nankai University-Business School

Multiple version iconThere are 2 versions of this paper

1974.

When Silence is Golden: Audit Risk Disclosure, Information Acquisition and Investment Efficiency

Posted: 05 Mar 2021
Working Paper Series
City University of New York (CUNY) - Baruch College and Texas Christian University
1975.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, Vol. 56, No. 1, 2018, Mays Business School Research Paper No. 3165572
Posted: 06 May 2018
Accepted Paper Series
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

1976.

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies

Contemporary Accounting Research, Forthcoming
Posted: 23 Jul 2020
Accepted Paper Series
The University of Melbourne, University of Melbourne and The University of Melbourne
1977.

Why do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings

Accounting Review, Vol. 84, No. 1, January 2009
Posted: 03 Oct 2008
Accepted Paper Series
George Washington University - School of Business

Multiple version iconThere are 2 versions of this paper

1978.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Accepted Paper Series
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

1979.

Why do Nonprofits Have Taxable Subsidiaries?

Posted: 11 Sep 2008
Working Paper Series
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
1980.

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Volume 58, Issue 3 (2020)
Posted: 01 Jul 2020
Accepted Paper Series
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management

Multiple version iconThere are 2 versions of this paper

1981.

Why Haven’t U.S. GAAP and IFRS on Insurance Contracts Converged? Evidence from an Unsuccessful Joint Project

Journal of Contemporary Accounting & Economics, 2019.
Posted: 25 Jul 2019 Last Revised: 15 Aug 2019
Accepted Paper Series
Miami University of Ohio
1982.

Your Governance or Mine?

Australian Accounting Review, 21, 406-417. (DOI: 10.1111/j.1835-2561.2011.00147.x)
Posted: 09 Aug 2013
Accepted Paper Series
Department of Accounting, UTS, University of Technology Sydney (UTS) - School of Accounting, University of Otago and Auckland University of Technology