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CAAA 2008 Annual Conference (Archive)
9,310 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Incl. Electronic Paper Intrinsic Motivation and Extrinsic Incentives: An Experimental Investigation of Endogenous Guidance and Gatekeeper Behaviour
(CAAA) 2008 Annual Conference Paper
Amy K. Choy and Ronald R. King
University of Alberta - Department of Accounting, Operations & Information Systems and Washington University in Saint Louis - John M. Olin Business School
Date Posted: January 15, 2008
Working Paper Series
271 downloads

Incl. Electronic Paper IT Innovation Persistence and Financial Performance
(CAAA) 2008 Annual Conference Paper
Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2008
Working Paper Series
123 downloads

Incl. Electronic Paper Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services
Jean Bédard and Suzanne M. Paquette
Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite
Date Posted: January 15, 2008
Last Revised: November 01, 2010
Working Paper Series
530 downloads

Incl. Electronic Paper Auditing Judgment and Dispositional Need for Closure: Effects on Hypothesis Generation and Confidence
(CAAA) 2008 Annual Conference Paper
Charles D. Bailey , Cynthia M. Daily and Thomas J. Phillips
University of Memphis , University of Arkansas at Little Rock - College of Business Administration and Louisiana Tech University
Date Posted: January 14, 2008
Last Revised: December 10, 2012
Working Paper Series
171 downloads

Incl. Electronic Paper An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium
(CAAA) 2008 Annual Conference Paper
Roger S. Debreceny , Andy Lymer and Samir Trabelsi
Shidler College of Business , University of Birmingham and Brock University - Accounting
Date Posted: January 14, 2008
Working Paper Series
10 downloads

Incl. Electronic Paper Linking Knowledge to Accounting Transactions: A Database Approach
(CAAA) 2008 Annual Conference Paper
Robert Biscontri
University of Manitoba - Asper School of Business
Date Posted: January 14, 2008
Working Paper Series
207 downloads

Incl. Electronic Paper The Effect of Personal Values on Individuals' Ethical Behavioural Intentions: Evidence from Professional Auditors in People's Republic of China
(CAAA) 2008 Annual Conference Paper
Mingzhi Liu
University of Manitoba
Date Posted: January 14, 2008
Working Paper Series
322 downloads

Incl. Electronic Paper The Effect of Section 404 of the Sarbanes-Oxley Act on Financial Reporting Quality
Journal of Accounting, Auditing and Finance, Vol. 26, No. 3, 2011
Zvi Singer and Haifeng You
McGill University - Desautels Faculty of Management and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: January 14, 2008
Last Revised: January 16, 2012
Accepted Paper Series
721 downloads

Incl. Electronic Paper Subordinates as the First Line of Defense Against Biased Financial Statements
S. Jane Kennedy Jollineau , Thomas W. Vance and Alan Webb
University of San Diego - School of Business , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: January 12, 2008
Last Revised: November 27, 2012
Working Paper Series
257 downloads

Incl. Electronic Paper Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability
Contemporary Accounting Research, Forthcoming
Sati P. Bandyopadhyay , Changling Chen , Alan Guoming Huang and Ranjini Jha
University of Waterloo , University of Waterloo - School of Accounting and Finance , University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: January 12, 2008
Last Revised: February 14, 2010
Working Paper Series
371 downloads

Incl. Electronic Paper Auditor Incentive and Audit Size: Evidence from Chinese Audit Market
(CAAA) 2008 Annual Conference Paper
Jun Zhan and Michel Magnan
Concordia University, Quebec and Concordia University - Department of Accountancy
Date Posted: January 12, 2008
Working Paper Series
266 downloads

Incl. Electronic Paper Do Companies' Online Privacy Policy Disclosures Match Customer Needs?
(CAAA) 2008 Annual Conference Paper
Won Gyun No , J. Efrim Boritz and R. P. Sundarraj
Iowa State University , University of Waterloo - School of Accounting and Finance and Independent
Date Posted: January 12, 2008
Last Revised: April 24, 2008
Working Paper Series
93 downloads

Incl. Electronic Paper Non-Financial Performance Measurement Practices in Financial Services Industry: An Agency Theory Approach
(CAAA) 2008 Annual Conference Paper
Mostaque M. Hussain and Gin Chong
University of New Brunswick - Saint John and affiliation not provided to SSRN
Date Posted: January 12, 2008
Working Paper Series
390 downloads

Incl. Electronic Paper The Impact of Information Technology on Performance Evaluation: Experience with Developing Countries
(CAAA) 2008 Annual Conference Paper
Mawdudur Rahman and Mostaque M. Hussain
Suffolk University - Sawyer School of Management and University of New Brunswick - Saint John
Date Posted: January 12, 2008
Working Paper Series
364 downloads

Incl. Electronic Paper Are Fraud Specialists Effective at Modifying Audit Programs in the Presence of Fraud Risk?
(CAAA) 2008 Annual Conference Paper
J. Efrim Boritz , Natalia Kochetova-Kozloski and Linda A Robinson
University of Waterloo - School of Accounting and Finance , Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: January 08, 2008
Last Revised: February 28, 2012
Working Paper Series
110 downloads

Incl. Electronic Paper Voluntary Assurance on Interim Financial Statements and Earnings Quality
(CAAA) 2008 Annual Conference Paper
Sati P. Bandyopadhyay , J. Efrim Boritz and Guoping Liu
University of Waterloo , University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management
Date Posted: January 08, 2008
Working Paper Series
324 downloads

Incl. Electronic Paper The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences
(CAAA) 2008 Annual Conference Paper
Scott Jeffrey , Alan Webb and Axel K-D Schulz
University of Waterloo , University of Waterloo - School of Accounting and Finance and University of Melbourne - Faculty of Business and Economics
Date Posted: January 07, 2008
Last Revised: June 04, 2008
Working Paper Series
91 downloads

Incl. Electronic Paper Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence
(CAAA) 2008 Annual Conference Paper
Jonathan Farrar and Amin Mawani
York University - Schlich School of Business and York University - Department of Accounting
Date Posted: January 06, 2008
Working Paper Series
367 downloads

Incl. Electronic Paper Differentiating Brand Assets from Goodwill Assets: The Artefact Based Approach to the Accounting Recognition of Marketing Related Assets
(CAAA) 2008 Annual Conference Paper
Nevine El Tawy and Tony Tollington
Brunel University - Brunel Business School and Brunel University - Brunel Business School
Date Posted: January 04, 2008
Last Revised: June 19, 2008
Working Paper Series
209 downloads

Incl. Electronic Paper Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
The Accounting Review, Vol. 86, No. 4, pp. 1157-1188
Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Hong Kong Baptist University and City University of Hong Kong
Date Posted: January 04, 2008
Last Revised: December 08, 2011
Accepted Paper Series
1110 downloads

Incl. Electronic Paper Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants
(CAAA) 2008 Annual Conference Paper
Donald Lamar Ariail , Nicholas Emler and Mohammad J. Abdolmohammadi
Southern Polytechnic State University , University of Surrey - Department of Psychology and Bentley University
Date Posted: January 04, 2008
Working Paper Series
161 downloads

Incl. Electronic Paper Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts
(CAAA) 2008 Annual Conference Paper
Robert H. Edelstein , Peng Liu and Desmond Tsang
University of California, Berkeley - Fisher Center for Real Estate and Urban Economics , Cornell University and McGill University - Desautels Faculty of Management
Date Posted: January 03, 2008
Working Paper Series
751 downloads

Incl. Electronic Paper What Roles Can Nonrecurring Items Play?
(CAAA) 2008 Annual Conference Paper

Date Posted: January 03, 2008
Working Paper Series
119 downloads

Incl. Electronic Paper To Tax or Not to Tax Income Trusts: The Valuation Effect of a Canadian Dividend Tax Cut
(CAAA) 2008 Annual Conference Paper
Fayez A. Elayan
Brock University - Department of Accounting, Faculty of Business
Date Posted: December 24, 2007
Working Paper Series
100 downloads

Accountability and Control: Exploring Canada's First Nations Reporting Requirements
(CAAA) 2008 Annual Conference Paper
Ron Baker and Bettina Schneider
University of Guelph and First Nations University
Date Posted: December 21, 2007
Working Paper Series

Incl. Electronic Paper Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Shuping Chen , Xia Chen , Qiang Cheng and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business , Singapore Management University , Singapore Management University and University of California-Irvine
Date Posted: September 13, 2007
Last Revised: April 09, 2013
Working Paper Series
1055 downloads

Incl. Electronic Paper Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, (CAAA) 2008 Annual Conference Paper
Clara Xiaoling Chen , Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 13, 2007
Last Revised: March 08, 2011
Working Paper Series
817 downloads


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