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New publications (online first) from 2024-04-14 to 2024-04-21
Journals included: Accounting Auditing & Accountability Journal (AAAJ), Accounting and Business Research (ABR), Accounting Forum (AF), Accounting in Europe (AiE), Auditing: A Journal of Practice & Theory (AJPT), Accounting Organization and Society (AOS), Accounting Horizon (AH), Contemporary Accounting Research (CAR), Critical Perspectives on Accounting (CPA), European Accounting Review (EAR), Journal of Accounting and Economics (JAE), Journal of Accounting and Public Policy (JAPP), Journal of Accounting Research (JAR), Journal of the American Taxation Association (JATA), Journal of Business Finance and Accounting (JBFA), Journal of Mangement Accounting Research (JMAR), Management Accounting Research (MAR), Review of Accounting Studies (RAST), and The Accounting Review (TAR).
New SSRN working papers (Accounting Research Network) from 2024-04-14 to 2024-04-21
| title | authors | affiliation | ejournals | info | |
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| 1 | Investors' Information Acquisition and the Manager's Value-Risk Tradeoff | Hao Xue | Duke University - Fuqua School of Business | Financial; Managerial; Theory | |
| 2 | Tax Sheltering Cost Among High-Income Taxpayers: Evidence From an Australian Tax Policy Change | Arezou Zaresani; Miguel Olivo-Villabrille; Robert V. Breunig | The University of Sydney, Australian National University (ANU) - Crawford School of Public Policy and Australian National University (ANU) - Crawford School of Public Policy | Tax | TTPI - Working Paper 3/2024 |
| 3 | Response to Competition: Gender, Domains and STEM Choice | Fanghua Li; Y. Jane Zhang | UNSW Australia Business School, School of Economics and Hong Kong University of Science & Technology (HKUST) | Education | |
| 4 | Information Technology Adoption and Loan Loss Recognition | Yuan Sun; Feng Tian; Sean Xu; Nan Yang | Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University, Tsinghua University - School of Economics & Management and Hong Kong Polytechnic University - School of Accounting and Finance | Managerial; Technology; Governance | |
| 5 | How High-Quality Higher Education Opportunities Affects Couples’ Fertility Decisions？ | Taowen Hu | University of Chinese Academy of Social Sciences | Education | |
| 6 | Country-Level Loss Aversion and the Market Response to Earnings News | Michael Neel | University of North Texas - Department of Accounting | Financial; International | |
| 7 | Delisted Companies, Qualified Audit Opinions, And News Releases | Sureyya Burcu Avci | Sabanci University - School of Management | Disclosure; Financial; Auditing; Managerial; Governance; Applied; International; Other | |
| 8 | Tapping into Virality: Corporate Engagement in Public Discourse | Elizabeth Blankespoor; Ties de Kok; Xue Li | University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of Washington - Michael G. Foster School of Business | Disclosure; Financial; Behavioral | |
| 9 | Preemptive Disclosure | Matthew J. Bloomfield; Mirko Stanislav Heinle; Irina Luneva | The Wharton School of the University of Pennsylvania, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department | Disclosure; Financial; Managerial; Theory; Governance; Methods | |
| 10 | The Policy and Politics of Alternative Minimum Taxes | David Gamage; Ari Glogower | University of Missouri School of Law and Northwestern Pritzker School of Law | Tax | University of Missouri School of Law Legal Studies Research Paper No. 2024-04; The Policy and Politics of Alternative Minimum Taxes, NATIONAL TAX JOURNAL (forthcoming) |
| 11 | Tax Audit Quality: The Role of Experience and Technology Readiness in a Digitalized World | Maarten Sigle; Stephan Muehlbacher; Lisette E. C. J. M. van der Hel; Erich Kirchler | Nyenrode Business University, University of Vienna - Department of Psychology, Nyenrode Business University and University of Vienna - Faculty of Psychology | Tax | WU International Taxation Research Paper Series No. 2024-02 |
| 12 | 17 Ways to Regulate BigTech with Tax | Allison Christians; Tarcísio Diniz Magalhães | McGill University - Faculty of Law and University of Antwerp Faculty of Law | Tax | The Tax Lawyer (forthcoming) |
| 13 | Acquirer Complexity and Merger and Acquisition Performance | Ngoc Thuy Mai; Nguyen Nhut Vu Truong; Dien Giau Bui; Yuan-Teng Hsu | National Taipei University of Technology, Yuan Ze University, Yuan Ze University and Shanghai Business School | Governance | |
| 14 | Shifting Barriers to PCAOB Inspections: Evidence from Chinese Companies’ Listing Decisions and Audit Quality | Yini Wang | Loyola Marymount University | Auditing | |
| 15 | The Impact of Lessee and Lessor Accounting in Local Councils | Nafiz Fahad; Tom Scott | Massey University - School of Accountancy and Auckland University of Technology | Financial | Australian Accounting Review, 32: 388-395, January 2022 |
| 16 | The Joint Decision Over Investment, Financing, and Accounting Discretion: Evidence From a Structural Model | George E. Batta; Thomas Ruchti | Claremont McKenna College - Robert Day School of Economics and Finance and Government of the United States of America - Office of Financial Research | Financial; Governance | |
| 17 | The Connectedness of a Target to Potential Buyers and Merger Quality: Evidence on Related Mergers | Chan Ge | University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students | Financial | |
| 18 | On "Innovation and Institutional Ownership" | Markus Simeth; David Wehrheim | Copenhagen Business School - Department of Strategy and Innovation and IESE Business School | Governance | Journal of Corporate Finance, Volume 86, June 2024, 102569 |
| 19 | Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches | Jaqueline Hansen; Valeria Merlo; Georg Wamser | University of Tuebingen, University of Tuebingen and University of Tuebingen | Tax; Governance | |
| 20 | The Power of Small Talk: How Small Talk and Psychological Ownership Influence Managers’ Communication Defensiveness during Audit Inquiry | Nikki L. MacKenzie; Christopher P. Agoglia | Georgia Institute of Technology - Scheller College of Business and University of Massachusetts at Amherst | Auditing; Behavioral | |
| 21 | Consequences of Key Audit Matters in Emerging Economies: Evidence from Hong Kong and Mainland China | Lin Liao; Miguel Minutti-Meza; Valbona Sulcaj; Yun Zhang; Youli Zou | Nanjing Audit University, University of Miami - Department of Accounting, University of Texas at El Paso - Department of Accounting & Information Systems, George Washington University and University of Connecticut | Financial; Auditing; Governance; International | |
| 22 | Use and Misuse of Interpretability in Machine Learning | Brian J. Clark; Akhtar R. Siddique; Majeed Simaan | Rensselaer Polytechnic Institute (RPI), Government of the United States of America - Office of the Comptroller of the Currency (OCC) and Stevens Institute of Technology - School of Business | Technology | Forthcoming in Journal of Financial Transformation |
| 23 | Financial Disclosure under Regulatory Fragmentation | Jonathan Kalodimos | Oregon State University - College of Business | Disclosure; Financial; Governance | |
| 24 | Capital Formation, The SEC, and Accredited Investors | Neal F. Newman; Lawrence J. Trautman; Brian Elzweig | Texas A&M University School of Law, Prairie View A&M University - College of Business and University of West Florida | Governance | |
| 25 | The UK Financial Firms’ Textual Risk Disclosure and Market Liquidity | Tamer Elshandidy; Mohamed Elsayed | Ajman University and Queen's University Belfast - Queen's Management School | Disclosure | Finance Research Letters, Forthcoming |
| 26 | CEO Speech Rate and Personal Responsibility Acceptance during Conference Calls | Scott C. Jackson; Yushi Tian; G. Bradley Bennett; Elaine Wang | University of Nevada, Las Vegas, California State University San Marcos, University of Massachusetts Amherst - Isenberg School of Management and University of Massachusetts Amherst | Disclosure; Financial; Behavioral | |
| 27 | Overnight Post-Earnings Announcement Drift and SEC Form 8-K Disclosures | Kam Fong Chan; Terry Marsh | The University of Western Australia and Quantal International Inc. | Disclosure; Financial; Governance; Applied; Behavioral | |
| 28 | Breaking the Language Barriers?Machine Translation Technology and Analysts’ Forecasts for Multinational Firms | Bingxu Fang; Pengkai Lin | Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy | Financial; Technology | |
| 29 | Literature review: M. Lang, G. Cottani, R. Petruzzi & A. Storck eds. Fundamentals of Transfer Pricing. A Practical Guide, (Kluwer Law International, 2019) | Aitor Navarro | Max Planck Institute for Tax Law and Public Finance | Tax | 47(12) Intertax 1125–1127 (2019) |
| 30 | Machine Learning as a Management Control Mechanism: The Case of Employee Selection | Changyi Chen; Bin Ke | National University of Singapore (NUS) and National University of Singapore | Managerial; Technology; Applied | |
| 31 | National and supranational adjustments to IFRS | Christopher William Nobes; Christian Stadler | University of London - Royal Holloway College and University of London - Royal Holloway College | Financial; International | |
| 32 | Intimidation and Information Repetition: How Client Behaviors Influence Auditor Judgments | Truman Rowley; Jacqueline S. Hammersley | University of Nevada Las Vegas and University of Georgia - J.M. Tull School of Accounting | Auditing; Behavioral | |
| 33 | Factors Affecting Team Performance of External Auditors in Iran: A Delphi-Ism Approach | Reza Zamani; Mahmoud Lari Dashtbayaz; Reza Hesarzadeh | Ferdowsi University of Mashhad (FUM), Ferdowsi University of Mashhad (FUM) and Ferdowsi University of Mashhad | Auditing | International Journal of Auditing, DOI: 10.1111/ijau.12346 |
| 34 | The Governance of Director Compensation | Lily H. Fang; Sterling Huang | INSEAD - Finance and Singapore Management University - School of Accountancy | Governance | Journal of Financial Economics (JFE), Forthcoming |
| 35 | Blockchain Technology and ESG Data Disclosure Trustworthiness: An Empirical Study of South Korean Investors | Se Kyu Kim; Leo Hong; Jong Dae Kim | Inha University, Millersville University and Inha University - College of Business Administration | Technology | |
| 36 | The Future Performance Implications of Non-GAAP Firms’ Investments | Minkwan Ahn; Theodore E. Christensen; Ryan G. Johnson; Melissa F. Lewis-Western | Sungkyunkwan University, University of Georgia - J.M. Tull School of Accounting, University of Georgia, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - Marriott School of Business | Managerial | |
| 37 | Customer Tax Uncertainty and Supplier Investment | Tzu-Ting Chiu; Darci Fischer; Petro Lisowsky; Simone Traini | Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, Boston University - Questrom School of Business, Boston University Questrom School of Business and Norwegian School of Economics | Managerial; Tax | |
| 38 | Friends and Advisors: Knowledge Acquisition through Informal Relationships and Auditor Performance | Urton Anderson; Monika Causholli; Romina Rakipi; Scott Soltis | University of Kentucky - Von Allmen School of Accountancy , University of Kentucky - Von Allmen School of Accountancy , West Virginia University and University of Kentucky - School of Management | Auditing | |
| 39 | Some Thoughts on Economic Welfare and the Archival Literature: Online Appendix | Ray Ball | University of Chicago - Booth School of Business | Financial; History | |
| 40 | Literature review: Karol Dziwiński, The DEMPE Concept and Intangibles (Kluwer Law International, 2022) | Aitor Navarro | Max Planck Institute for Tax Law and Public Finance | Tax | 51(3) Intertax 263–265 (2023) |
| 41 | Does Internal Control over Financial Reporting Curb Mortgage Fraud? | Yiwei Dou; Danye Wang; Xi Wu | New York University (NYU) - Department of Accounting, University of Iowa and University of California, Berkeley - Haas School of Business | Financial | |
| 42 | The Effects of Extreme High Temperature Spells on Financial Performance | Paul A. Griffin; Martien Jan Peter Lubberink; David H. Lont | University of California, Davis - Graduate School of Management, Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and University of Otago - Department of Accountancy and Finance | Financial | |
| 43 | Earnings, BVs, Dividends, and the Forward E/P | James Ohlson | Stockholm School of Economics | Financial | |
| 44 | The Indonesian Independent Curriculum Requires Student-Centred Teaching Approaches: Does the Teacher Guide Accompanying a Grade VIII Ministry-Published Mathematics Textbook Assist Teachers? | Dewi Rahimah; Agus Susanta; Edi Susanto; Tria Utari | University of Bengkulu, University of Bengkulu, University of Bengkulu and University of Bengkulu | Education | Education Quarterly Reviews, Vol.7 No.1 (2024) |
| 45 | Can Concrete Language Backfire? The Joint Effect of Concrete and Extreme Language on Investors’ Judgments | G. Bradley Bennett; Charles Irons; Nikki L. MacKenzie; Elaine Wang | University of Massachusetts Amherst - Isenberg School of Management, Georgia Institute of Technology - Accounting Area, Georgia Institute of Technology - Scheller College of Business and University of Massachusetts Amherst | Financial; Behavioral | |
| 46 | Disruption in the market for information: MiFID II and investor relations | Subhash Abhayawansa; Mark Aleksanyan; Kenneth Lee | Swinburne University of Technology, University of Glasgow and Loughborough University | Governance; Behavioral | |
| 47 | How Does Financial Reporting Affect the Market for Corporate Control? | Eliezer M. Fich; Torin McFarland; Paolo F. Volpin | Drexel University - Department of Finance, Drexel University - Department of Finance and Drexel University - Bennett S. LeBow College of Business | Disclosure | |
| 48 | The Financial Crisis, Basel III, and Large Banks Financial Reports - a Topic Modeling Approach | Avinoam Blum; Alon Raviv | Bar Ilan University and Bar-Ilan University - Graduate School of Business Administration | Methods | |
| 49 | Partisan Regulatory Actions: Evidence from the SEC | Vivek Pandey; Xingyu Shen; Joanna S. Wu | University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School | Disclosure; Financial; Managerial; Governance | |
| 50 | Protection of Minority Shareholder Investment in the Small and Medium-sized Enterprises | Chinnapat Kanthapanit | Faculty of Accounting and Management, Mahasarakham University | Governance | |
| 51 | The Information Content of Analyst Revisions, Stock Price Synchronicity and Ownership Structure: Updated Evidence From China | Peter, Wing Shing Jor; Aris Stouraitis | City University of Hong Kong (CityU) - Department of Economics and Finance and Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences | Disclosure | |
| 52 | SCOPE OF EMPLOYABILITY IN THE AGE OF DIGITALISATION: CONSTRAINTS, OPPORTUNITY & CHALLENGES FOR UNDERPRIVILEGED CLASSES OF SOCIETY | Dr. Pushpendra Dr. Pushpendra | Dr. Harisingh Gour Vishwavidyalaya | Disclosure | International Journal of Advanced Research in Commerce, Management &Social Science (IJARCMSS) |
| 53 | Literature review: Joseph Andrus & Richard Collier. Transfer Pricing and the Arm's Length Principle After BEPS | Aitor Navarro | Max Planck Institute for Tax Law and Public Finance | Tax | 46(6/7) Intertax 598–600 (2018) |
| 54 | Implementing a Carbon tax in the transportation sector | Michel Strawczynski; Tamir Marco | Hebrew University of Jerusalem - Eliezer Kaplan School of Economics and Social Sciences and Tel Aviv University, Eitan Berglas School of Economics | Tax | |
| 55 | Geographical Proximity, Cultural Familiarity and Financial Information Production | Han Hao; Chun Liu; Shunzhi Pang | Tencent Inc., University of Toronto, Tsinghua University - School of Economics and Management and Tsinghua University - School of Economics & Management | Financial; International | |
| 56 | Sufficient Mathematical Conditions for Identical Estimation of the Liability for Remaining Coverage Under the General Measurement Model and Premium Allocation Approach | Timothy Lee; Antonie Jagga | Institute of Actuaries of Australia and Institute and Faculty of Actuaries | Financial; Theory | |
| 57 | Digital Contracts and Market Dynamics: Technological Innovation and Business Implications in the Enforcement of Futures Contracts Risks. | Mehdi Asghari Moghaddam; Omolsalameh Pakuhinezhad; Armita Atrian | Hormozgan University, Kerala University, Kerala and Imam Reza International University | Technology | |
| 58 | Taxation of Autonomous Artificial Intelligence: Socially Sustainable Expansion of Automation and Impacts on International Tax | Reuven S. Avi-Yonah; Lucas Salama | University of Michigan Law School and University of Michigan Law School | Tax; International | U of Michigan Public Law Research Paper Forthcoming |
| 59 | Incorporating Carbon Emissions into Decision-Making - The Case of Transactional Connectivity | Bastian Distler; Jürgen Ernstberger; Mario Keiling; Felix Müller; Mike Szabo | SAP SE, Technische Universität München, Technische Universität München (TUM), Technische Universität München (TUM) and SAP SE | Financial; Applied; Methods | |
| 60 | Chapter 1: Nature of Inquiry and Research | Joseph Gudelos | Eastern Visayas State University | Education | |
| 61 | Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes | Jaehan Ahn; Rani Hoitash; Udi Hoitash; Eric Krause | Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy | Financial; Auditing; Applied; Diversity; Methods | |
| 62 | Voluntary Disclosure from Multiple Sources and Information Environment | Mirko Stanislav Heinle; Jung Min Kim; Robert E. Verrecchia | University of Pennsylvania - Accounting Department, Northwestern University - Kellogg School of Management and University of Pennsylvania - Accounting Department | Disclosure; Financial; Theory; Forensic | |
| 63 | Contextual Corporate Governance | Kevin D. Chen; John E. Core; Wayne R. Guay | Duke University - Fuqua School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department | Governance | |
| 64 | Academic Publishing - Hints for Success | Brett Freudenberg | Griffith University - Griffith Business School | Tax | |
| 65 | The impact of Current Expected Credit Loss Provision(CECL) on the information transmission of banks' Loan Loss Provision(LLP) | Xiaoyu Hu | Boston College - Carroll School of Management | Disclosure; Financial | |
| 66 | Externalities of Financial Reporting Regulation on Management Control Systems | Beatriz Garcia Osma; Jacobo Gomez-Conde; Araceli Mora | Universidad Carlos III de Madrid , Universidad Autónoma de Madrid - Accounting Department and University of Valencia - Department of Accounting | Managerial; International | |
| 67 | Exploiting Social Funds’ Desire for Impact through Imprecise Financial Climate-Risk Information | Volker Laux; Lucas Mahieux | University of Texas at Austin - McCombs School of Business and Tilburg University - Tilburg University School of Economics and Management | Disclosure; Financial; Theory | |
| 68 | Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets | Albert Mensah; Jeong-Bon Kim; Vicki Wei Tang | HEC Paris - Accounting and Management Control Department, Simon Fraser University and Georgetown University - Department of Accounting and Business Law | Disclosure | |
| 69 | “The Gut Instinct Gives You Direction and then You Follow It”: Exploring the Social-Intuitive Dimension of Auditor Skepticism | Dr. Yasser Alnafisah; Mouna Hazgui; Anna Samsonova-Taddei | Imam Mohammad Ibn Saud Islamic University, HEC Montreal - Department of Accounting Studies and The University of Manchester | Auditing | |
| 70 | Seeing is Believing: Annual Report Readability and Analyst Site Visits in China | Yaohua Qin; Aris Stouraitis; Nan Wang; He Xiao | Beijing Normal University-Hong Kong Baptist University United International College, Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences, Hong Kong Baptist University (HKBU) and BNU-HKBU United International College | Disclosure; Financial; International | |
| 71 | Excess amount of Free Cash Flow Creates Further Scopes for Earnings Management: Evidence from some Listed Companies of Bangladesh | Nilanjan Kumar Saha; Rana Mazumder; Sajal Kumar Dey | Jahangirnagar University, United International University and Sajal Kumar Dey | Governance | The Jahangirnagar Journal of Business Studies, 6(1), 9-18, 2016 |
| 72 | Empirical Research: Prescribing Credible Methods | James Ohlson | Stockholm School of Economics | Methods | |
| 73 | Understanding Confusion in Asset Price Bubbles | Yuri Biondi; Peter Meijer; Matthew Sooy | Université Paris-Dauphine, PSL Research University - National Center for Scientific Research, affiliation not provided to SSRN and Western University, Canada | Behavioral | |
| 74 | Aggressive R&D Investment in Pre-IPO Years: The Signaling Explanation | Jerry Chen | University of Auckland Business School | Financial | Quarterly Journal of Finance and Accounting |
| 75 | How Managers Communicate about Capital Budgeting to Investors | Robert H. Battalio; Tim Loughran; Bill McDonald | University of Notre Dame - Department of Finance, University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance | Disclosure; Financial; Governance; Behavioral; Other | |
| 76 | Can LLMs Pass the CPA Exam? Evaluating Large Language Model Performance on the Certified Public Accountant Test | Will Zacher; Sanmukh Kuppannagari | AIGENCY Partners and Case Western Reserve University - Computer and Data Science Department | Technology | |
| 77 | The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments | Xianjie He; Jeffrey Pittman; Shuwei Sun; Zili Zhuang | Shanghai University of Finance and Economics - School of Accountancy, Memorial University , Shanghai University of International Business and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration | Auditing | |
| 78 | The Effect of Social Media Trending on Traditional Media Coverage | Richard M. Crowley; Yun Lou; Yuan Zhao | Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy | Financial; Technology | |
| 79 | The Effect of Tax Enforcement on Corporate Digital Transformation: Evidence From the Implementation of Tax Administration Information System in China | Yanhui Xu; Qianbin Feng | Northwest University and Zhejiang University | Tax | |
| 80 | The Diminished Role of Larger Auditors as External Monitors in de-SPAC Transactions | Brian Burnett; Al (Aloke) Ghosh; Lingfei Kong | The University of North Carolina at Charlotte, UNC Charlotte and Washington University in Saint Louis | Disclosure; Auditing; Governance | |
| 81 | Audit Committee Effectiveness and the Cost of Debt: Family and Non-Family Businesses | Hinda GMATI; Prof. Imen KHANCHEL | University of Manouba - Tunis Business Higher School, ESCT and University of Manouba - Tunis Business Higher School, ESCT | Governance | |
| 82 | An Economic Analysis of Consolidation Accounting: the Property Rights Approach | Yasuharu Aoki; Koki Sawai | Hitotsubashi University and Saitama University | Financial; International | Journal of Theoretical Accounting Research, Volume 19, Issue 2, Spring 2024, pp. 48-69. |
| 83 | The Role of Political Party in Curtailing Opportunistic Insider Sales: Evidence from China | Xinhui Huang; Augustine Tarkom; Lukai Yang | University of Maine, Texas A&M International University and Texas A&M International University | Governance | |
| 84 | Using Reasonable and Rational Guidance from Management as an Informal Control | McKay Jones; Theresa Libby; Steven D. Smith | University of Wisconsin - Madison - Department of Accounting and Information Systems, Kenneth G. Dixon School of Accounting - University of Central Florida and Brigham Young University | Managerial; Behavioral | |
| 85 | Custom Proxy Voting Advice | Edwin Hu; Nadya Malenko; Jonathon Zytnick | New York University School of Law, Boston College, Carroll School of Management and Georgetown University Law Center | Governance | |
| 86 | Frankenstein’s Cloud-Is Oracle Due For a Monstrous Periodic Adjustment? | Stephen L. Curtis | Cross Border Analytics, Inc. | Tax | |
| 87 | Evolution of Research Streams and Future Research Directions in Accounting Education: Quantitative Systematic Literature Review | June Cao; Ari Budi Kristanto; ZHANZHONG GU | Curtin University, Satya Wacana Christian University and University of Technology Sydney (UTS) | Education | Issues in Accounting Education. Forthcoming |
| 88 | Less is More: Peer Learning from Nondisclosures | Mustafa Ahci | Erasmus Univeristy Rotterdam School of Management | Disclosure; Financial | |
| 89 | ESG controversies, corporate governance, and the market for corporate control | Sirimon Treepongkaruna; Khine Kyaw; Pornsit Jiraporn | The University of Western Australia, NTNU Business School and Pennsylvania State University - School of Graduate Professional Studies (SGPS) | Governance | |
| 90 | Precautionary Cash Holdings as An Operating Asset and Implications for Financial Statement Analysis | Chandrani Chatterjee; Anup Srivastava | University of Texas at Arlington - Department of Accounting and University of Calgary - Haskayne School of Business | Other | |
| 91 | The Governance Playbook for Climate Standard-Setting | Karthik Ramanna | University of Oxford - Blavatnik School of Government | Governance | |
| 92 | Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers | Hans Gribnau; Jane Frecknall Hughes | Tilburg Law School and Nottingham University Business School | Tax | Tilburg Law School Research Paper Forthcoming |
| 93 | What Can an Audit Regulator Do to Improve Welfare? | Martin C. Schmalz; William R. Zame | CEPR, University of Oxford - Finance and University of California, Los Angeles (UCLA) - Department of Economics | Disclosure; Auditing; Theory; Governance | |
| 94 | Are Audit Committee Directors with Prior Experience of Financial Reporting Failure Ineffective Monitors? | Youngki Jang; Joonil Lee; Peter (Seung Hwan) Oh; Patrick W. Ryu | University of Delaware, Kyung-Hee University, McGill University - Desautels Faculty of Management and The University of Manchester - Alliance Manchester Business School | Governance | |
| 95 | Bundled guidance and changes in expected volatility | Thaddeus Neururer; George Papadakis | University of Akron - The George W. Daverio School of Accountancy and affiliation not provided to SSRN | Financial; Governance; Applied; Other | |
| 96 | Impact of corporate disclosure on dividend policy: a novel setting of COVID-19-related disclosure by Vietnamese listed firms. | Thanh Thanh Hoang; Nguyen Huu Cuong | Danang University of Economics - The University of Danang and Danang University of Economics - The University of Danang | Disclosure; Governance | Hoang, T.T. and Nguyen, H.C. (2024), "Impact of corporate disclosure on dividend policy: a novel setting of COVID-19-related disclosure by Vietnamese listed firms", Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-10-2023-0598 |
| 97 | Australian Listed Companies’ Preparedness for Mandatory Reporting and Assurance of Climate-related Disclosures | Roger Simnett; Yun (Hazel) Tan; Jean You; Shan Zhou | Deakin University, University of Sydney Business School, UNSW and The University of Sydney | Disclosure; International | |
| 98 | Stakeholder Capitalism and Sustainability: Redefining Corporate Governance and Balancing Stakeholder Interests | Manisha Sharma Sharma | Maharaja Sayajirao University of Baroda (MS) | Governance | |
| 99 | Does ESG Honesty Pay? Evidence from LGBT Support and Disclosure | Geoffrey Pears | Rice University - Jesse H. Jones Graduate School of Business | Disclosure; Governance; Diversity | |
| 100 | Charting New Waters: Submarine Cables and the Surge of Multinationals’ Activities in Tax Haven Islands | Baptiste Souillard | Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES) | Tax |
The list only includes new SSRN working papers if they are submitted to at least one subject e-journal of the SSRN ‘Accounting Research Network’.