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CAAA 2010 Annual Conference (Archive)
5,261 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Showing Papers 1 - 31 of 31
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The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation
Advances in Accounting, Forthcoming
Kareen Brown and Jee-Hae Lim
Brock University and University of Waterloo - School of Accounting and Finance
Date Posted: June 28, 2011
Last Revised: February 25, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark
International Journal of Auditing, Vol. 14, Issue 2, pp. 211-231, July 2010
Jill Collis
affiliation not provided to SSRN
Date Posted: June 23, 2010
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Value Relevance of R&D Voluntary Disclosure: Evidence from Listed Companies in France
CAAA Annual Conference 2010
Mehdi Nekhili , Walid Cheffi and Tchakoute Hubert
Université de Reims , Rouen Business School and affiliation not provided to SSRN
Date Posted: June 08, 2010
Last Revised: June 13, 2010
Working Paper Series
286 downloads

Incl. Electronic Paper The Relationship Between Corporate Governance and Firm Value: A Simultaneous Equations Approach for Analyzing the Case of Spain
CAAA Annual Conference 2010
Eloisa Perez de Toledo
MacEwan University
Date Posted: January 12, 2010
Last Revised: June 03, 2010
Working Paper Series
218 downloads

Incl. Electronic Paper Exploring Changes in Management Compensation Structure in Canada: Evidence on the Consequences of Requiring Options Expensing
CAAA Annual Conference 2010
Karrie Geremia , Carla Carnaghan and Toni Nelson
University of Lethbridge , University of Lethbridge - Faculty of Management and University of Lethbridge - Faculty of Management
Date Posted: January 11, 2010
Working Paper Series
93 downloads

Incl. Electronic Paper Financial Control by Nurse Leaders in a British Columbia Health Authority
CAAA Annual Conference 2010
Chris Duff
Royal Roads University
Date Posted: January 11, 2010
Working Paper Series
72 downloads

Incl. Electronic Paper Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating
CAAA Annual Conference 2010
Jennifer Li , Fayez A. Elayan and Thomas O. Meyer
Brock University , Brock University - Department of Accounting, Faculty of Business and Southeastern Louisiana University - Department of Marketing and Finance
Date Posted: January 11, 2010
Working Paper Series
36 downloads

Incl. Electronic Paper The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia
CAAA Annual Conference 2010
Khairul Anuar Kamarudin , Keitha L. Dunstan and Tony van Zijl
Universiti Teknologi Mara , Bond University - School of Business and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: January 11, 2010
Last Revised: May 03, 2012
Working Paper Series
356 downloads

Incl. Electronic Paper The Economic Consequences of Disclosure Regulation: Evidence from Online Disclosure of Corporate Governance Practices in U.S. and Canadian Markets
CAAA Annual Conference 2010
Réal Labelle and Samir Trabelsi
HEC Montréal - Stephen A. Jarislowsky Chair in Governance and Brock University - Accounting
Date Posted: January 10, 2010
Last Revised: July 27, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper A Case of Academic Misconduct: Does Self-Interest Rule?
CAAA Annual Conference 2010
Joanne C. Jones and Gary Spraakman
York University and York University
Date Posted: January 10, 2010
Last Revised: May 31, 2010
Working Paper Series
135 downloads

Incl. Electronic Paper Persistent Profits & Transitory Losses: Role of IT Innovation Capability
CAAA Annual Conference 2010
Changling Chen , Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance , University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 10, 2010
Last Revised: May 31, 2010
Working Paper Series
53 downloads

Incl. Electronic Paper Social Network and Firm Performance: An Empirical Analysis of Canadian Boards
CAAA Annual Conference 2010
Saidatou Dicko and Gaetan Breton
University of Quebec at Montreal (UQAM) and University du Quebec at Montreal
Date Posted: January 10, 2010
Last Revised: June 02, 2010
Working Paper Series
249 downloads

Incl. Electronic Paper Earnings Management Priorities of Private Family Firms
Erlend Kvaal , John Christian Langli and Mohammad J. Abdolmohammadi
BI Norwegian Business School , BI Norwegian Business School - Department of Accounting, Auditing and Law and Bentley University
Date Posted: January 09, 2010
Last Revised: April 27, 2012
Working Paper Series
383 downloads

Incl. Electronic Paper Financial Reporting Quality and Corporate Bond Issue
CAAA Annual Conference 2010
Mingzhi Liu and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Date Posted: January 09, 2010
Last Revised: April 19, 2010
Working Paper Series
352 downloads

Incl. Electronic Paper Voluntary Adoption of More Stringent Governance Policy on Audit Committees: Theory and Empirical Evidence
The Accounting Review, Forthcoming
Feng Chen and Yue Li
University of Toronto - Rotman School of Management and University of Toronto - Joseph Rotman School of Management
Date Posted: January 08, 2010
Last Revised: June 19, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly
Review of Accounting Studies, Forthcoming
Sohyung Kim
Brock University - Faculty of Business
Date Posted: January 08, 2010
Last Revised: December 10, 2011
Accepted Paper Series
469 downloads

Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk
CAAA Annual Conference 2010
Xiaohua Fang , Yanju Liu and Baohua Xin
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 07, 2010
Working Paper Series

Incl. Electronic Paper Effects of Subjectivity and Goal Difficulty on Performance
CAAA Annual Conference 2010
Khim Kelly , Thomas W. Vance and Alan Webb
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: January 07, 2010
Last Revised: April 19, 2010
Working Paper Series
132 downloads

Incl. Electronic Paper Signalling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia
CAAA Annual Conference 2010
Sue Wright , Anne-Maree Thomas and Hai Wu
Macquarie University - Faculty of Business and Economics , Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: January 07, 2010
Working Paper Series
127 downloads

Incl. Electronic Paper Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients
Journal of Governance and Regulation 2(1): 7-23
Hikaru Murase , Shingo Numata and Fumiko Takeda
University of Tokyo - Department of Technology Management for Innovation , Deloitte Touche Tohmatsu and University of Tokyo - Department of Technology Management for Innovation
Date Posted: January 06, 2010
Last Revised: June 04, 2013
Accepted Paper Series
246 downloads

Incl. Electronic Paper Engaging Auditors: Field Investigation of a Courtship
CAAA Annual Conference 2010, University of Alberta School of Business Research Paper No. 2013-1013
Krista J. Fiolleau , Kris J. Hoang , Karim Jamal and Shyam Sunder
University of Waterloo , Tulane University - Freeman School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 06, 2010
Last Revised: June 12, 2013
Working Paper Series
92 downloads

Incl. Electronic Paper Externalities and Internalities in Sustainability Reporting
CAAA Annual Conference 2010
Irene M. Herremans , Jamal A. Nazari and Laurie Ingraham
University of Calgary - Haskayne School of Business , Simon Fraser University and affiliation not provided to SSRN
Date Posted: January 05, 2010
Working Paper Series
169 downloads

Incl. Electronic Paper Like Moths Attracted to Flames: Managerial Hubris and Financial Reporting Fraud
CAAA Annual Conference 2010
Michel Magnan , Denis Cormier and Pascale Lapointe‐Antunes
Concordia University - Department of Accountancy , University du Quebec a Montreal and Brock University - Faculty of Business
Date Posted: January 05, 2010
Last Revised: February 01, 2013
Working Paper Series
49 downloads

Incl. Electronic Paper The Effects of Strategy-Management Control System Misfits on Firm Performance
CAAA Annual Conference 2010
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 04, 2010
Last Revised: July 26, 2014
Working Paper Series
335 downloads

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
Accounting Review, Forthcoming
Jeong-Bon Bon Kim V , Xiaohong Liu and Liu Zheng
City University of Hong Kong , The University of Hong Kong and University of Hong Kong - Faculty of Business and Economics
Date Posted: January 04, 2010
Last Revised: September 07, 2012
Accepted Paper Series

Incl. Electronic Paper Cultural Dimension and Professionalism and Uniformity of Internal Auditing Practice
CAAA Annual Conference 2010
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Date Posted: December 29, 2009
Last Revised: January 10, 2010
Working Paper Series
320 downloads

Incl. Electronic Paper Factors Associated with Best Practices in Internal Auditing: Emerging vs. Developed Countries
CAAA Annual Conference 2010
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Date Posted: December 29, 2009
Last Revised: January 10, 2010
Working Paper Series
406 downloads

Incl. Electronic Paper An Experiment Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Students Learning to Journalize
Forthcoming, Issues in Accounting Education
Fred Phillips
University of Saskatchewan
Date Posted: December 22, 2009
Last Revised: November 07, 2010
Working Paper Series
114 downloads

The Role of Industry Classification in Estimating Discretionary Accruals
Review of Quantitative Finance and Accounting, Vol. 40, No. 1, pp. 15-39, 2013
Thomas W. Scott and Karel Hrazdil
University of Alberta - Department of Accounting, Operations & Information Systems and Simon Fraser University
Date Posted: December 13, 2009
Last Revised: January 01, 2013
Accepted Paper Series

Type I and Type II Errors of Conservatism
CAAA Annual Conference 2010
Jumpei Nishitani
Ritsumeikan University
Date Posted: November 27, 2009
Last Revised: January 24, 2014
Accepted Paper Series

Incl. Electronic Paper Does the Accrual Anomaly End When Accruals Reverse?
Tatiana Fedyk , Zvi Singer and Theodore Sougiannis
University of San Francisco , McGill University - Desautels Faculty of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 03, 2009
Last Revised: May 01, 2013
Working Paper Series
481 downloads


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