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CAAA 2011 Annual Conference (Archive)
11,829 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Showing Papers 1 - 50 of 63
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Incl. Electronic Paper Legal Liability, Audit Quality and Audit Fees: Evidence from CPA Firm Structure Reform
Ku He , Xiaofei Pan and Gary Gang Tian
University of Wollongong - Faculty of Commerce , University of Wollongong and University of Wollongong
Date Posted: June 09, 2014
Working Paper Series
26 downloads

Problem Directors and Audit Fees
Md. Borhan Uddin Bhuiyan , Ahsan Habib and Asheq Razaur Rahman
Massey University , Auckland University of Technology and School of Accountancy, Massey University
Date Posted: November 03, 2013
Working Paper Series

Incl. Electronic Paper On Efficient Taxation

Date Posted: May 18, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper Ex-Dividend Day Returns When Dividend and Capital Gains are Taxed at the Same Rate
Josep Garcia-Blandon , Monica Martinez-Blasco and Josep Argiles-Bosch
Facultat d'Economia IQS, Universitat Ramon Llull , Facultat d'Economia IQS, Universitat Ramon Llull and University of Barcelona
Date Posted: August 17, 2011
Working Paper Series
106 downloads

Incl. Electronic Paper Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation
Canadian Academic Accounting Association 2011
Samer Khalil and Samir Trabelsi
American University of Beirut - New York Office and Brock University - Accounting
Date Posted: May 10, 2011
Last Revised: May 01, 2013
Working Paper Series
279 downloads

Incl. Electronic Paper Effects of Summary versus Interspersed Feedback on the Quality of Student Revisions to a Written Case Assignment
CAAA Annual Conference 2011
Fred Phillips and Susan K. Wolcott
University of Saskatchewan and CA School of Business
Date Posted: May 10, 2011
Working Paper Series
47 downloads

Incl. Electronic Paper Process Mining: A New Research Methodology for AIS
CAAA Annual Conference 2011
Michael Alles , Mieke Julie Jans and Miklos A. Vasarhelyi
Rutgers Business School , Hasselt University and Rutgers Business School
Date Posted: January 24, 2011
Working Paper Series
348 downloads

Shareholder Activism and Earnings Management Incentives: An Empirical Examination of Shareholder Proposals in the U.S.
Journal of International Financial Management & Accounting, Forthcoming
Yan Sun , Weimin Wang , Xu (Frank) Wang and Sanjian Bill Zhang
Saint Louis University , Saint Louis University , Saint Louis University and McGill University
Date Posted: January 18, 2011
Last Revised: September 01, 2013
Accepted Paper Series

Incl. Electronic Paper Potential Adoption of IFRS by the United States: A Critical View
Accounting Horizons, 2013, Issue 2, pp. 271-299, CAAA Annual Conference 2011
Devrimi Kaya and Julian A. Pillhofer
University of Erlangen-Nuremberg - Department of Accounting and Auditing and University of Erlangen-Nuremberg
Date Posted: January 18, 2011
Last Revised: February 06, 2014
Accepted Paper Series
544 downloads

Incl. Electronic Paper A Field Study on the Acceptance and Use of a New Accounting System
CAAA Annual Conference 2011
Jamshed J. Mistry , Ranjani Krishnan and V. G. Narayanan
Suffolk University , Michigan State University - Department of Accounting & Information Systems and Harvard Business School
Date Posted: January 18, 2011
Working Paper Series
215 downloads

Incl. Electronic Paper An Empirical Analysis of Risk and Liability Components
CAAA Annual Conference 2011
C.S. Agnes Cheng , Cathy Zishang Liu and Kenneth John Reichelt
Hong Kong Polytechnic University - School of Accounting and Finance , affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
104 downloads

Incl. Electronic Paper Director Busyness, Director Tenure and the Likelihood of Encountering Corporate Governance Problems
CAAA Annual Conference 2011
Greg Berberich and Flora Niu
Wilfrid Laurier University and Wilfrid Laurier University - School of Business & Economics
Date Posted: January 18, 2011
Working Paper Series
173 downloads

Incl. Electronic Paper Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management
CAAA Annual Conference 2011
Denis Cormier , Pascale Lapointe‐Antunes and Bruce J. McConomy
University du Quebec a Montreal , Brock University - Faculty of Business and Wilfrid Laurier University
Date Posted: January 18, 2011
Working Paper Series
204 downloads

Incl. Electronic Paper GAAP for GHG Emissions Accounting: How Consistent are GHG Emissions Reported Among Different Channels?
CAAA Annual Conference 2011
Janice Tran , Oliver Okafor and Irene M. Herremans
University of Calgary , SAIT Polytechnic and University of Calgary - Haskayne School of Business
Date Posted: January 18, 2011
Working Paper Series
118 downloads

Incl. Electronic Paper Social Networks of the Board Members and Acquisition of Resources by the Firm: A Case Study
CAAA Annual Conference 2011
Saidatou Dicko and Gaetan Breton
University of Quebec at Montreal (UQAM) and University du Quebec at Montreal
Date Posted: January 18, 2011
Working Paper Series
79 downloads

Incl. Electronic Paper R&D Expenditures and Implied Equity Risk Premium
CAAA Annual Conference 2011
Xiaofeng Peng and Pervaiz Alam
Washburn University - School of Business and Kent State University
Date Posted: January 17, 2011
Working Paper Series
82 downloads

The Effect of Mandatory XBRL Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers
Journal of Information Systems, Vol. 26, No. 1, pp. 127-153, Spring 2012
Joung W. Kim , Jee-Hae Lim and Won Gyun No
Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship , University of Waterloo - School of Accounting and Finance and Iowa State University
Date Posted: January 17, 2011
Last Revised: July 21, 2014
Accepted Paper Series

Incl. Electronic Paper Determinants of Executive Compensation in Private Family Firms
CAAA Annual Conference 2011
Erlend Kvaal and John Christian Langli
BI Norwegian Business School and BI Norwegian Business School - Department of Accounting, Auditing and Law
Date Posted: January 17, 2011
Working Paper Series
139 downloads

Incl. Electronic Paper Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?
CAAA Annual Conference 2011
Natalia M. Mintchik , Pamela S. Stuerke , Gaiyan Zhang and Ashley Wang
University of Missouri at Saint Louis , University of Missouri at Saint Louis , University of Missouri at St. Louis - College of Business Administration and Federal Reserve Board
Date Posted: January 17, 2011
Working Paper Series
141 downloads

Incl. Electronic Paper Pricing Discretionary Accruals: Code vs. Common Law Firms
CAAA Annual Conference 2011
Xiaofeng Peng
Washburn University - School of Business
Date Posted: January 17, 2011
Working Paper Series
63 downloads

Incl. Electronic Paper The Link between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance: A Contingency Approach
CAAA Annual Conference 2011
Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: January 17, 2011
Working Paper Series
209 downloads

Incl. Electronic Paper Ownership Structure, Institutional Development, and Political Extraction: Evidence from China
CAAA Annual Conference 2011, Singapore Management University School of Accountancy Research Paper No. 2014-08
Yuanto Kusnadi and Zhifeng Yang
Singapore Management University - School of Accountancy and City University of Hong Kong
Date Posted: January 16, 2011
Last Revised: January 21, 2014
Working Paper Series
129 downloads

Incl. Electronic Paper The Role of Micro-Level Organizational Variables in Sustainability Reporting
CAAA Annual Conference 2011
Irene M. Herremans , Jamal A. Nazari and Hussein A. Warsame
University of Calgary - Haskayne School of Business , Simon Fraser University and University of Calgary
Date Posted: January 16, 2011
Working Paper Series
189 downloads

Incl. Electronic Paper Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?
CAAA Annual Conference 2011
Jennifer L. Kao , Yan Li and Wenjun Zhang
University of Alberta - Department of Accounting, Operations & Information Systems , NUS and Dalhousie University
Date Posted: January 16, 2011
Last Revised: January 27, 2013
Working Paper Series
119 downloads

Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations
CAAA Annual Conference 2011
Kathryn Bewley and Vanessa Magness
Ryerson University - Ted Rogers School of Management and Ryerson University - Ted Rogers School of Management
Date Posted: January 16, 2011
Working Paper Series

Do Liars Believe? Beliefs and Other-Regarding Preferences in Disclosure Settings
CAAA Annual Conference 2011
Timothy W. Shields and Roman M. Sheremeta
Chapman University - George L. Argyros School of Business & Economics and Case Western Reserve University
Date Posted: January 16, 2011
Last Revised: November 24, 2013
Working Paper Series

Incl. Electronic Paper Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology
CAAA Annual Conference 2011
Gary Spraakman
York University
Date Posted: January 16, 2011
Working Paper Series
262 downloads

Incl. Electronic Paper A Cross-Country Study of Legal Environment and Real Earnings Management
CAAA Annual Conference 2011
Lingxiang Li , Bill B. Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University
Date Posted: January 16, 2011
Last Revised: August 25, 2011
Working Paper Series
234 downloads

Incl. Electronic Paper Auditor Independence in Appearance: An Examination of Perception Differences between Accountants and Non-Accountants
CAAA Annual Conference 2011
Hossein Nouri and Sunita Ahlawat
The College of New Jersey and affiliation not provided to SSRN
Date Posted: January 16, 2011
Working Paper Series
223 downloads

Incl. Electronic Paper Conditional Conservatism and Accrual Persistence
CAAA Annual Conference 2011
Yutao Li and Wenjun Zhang
University of Lethbridge and Dalhousie University
Date Posted: January 16, 2011
Working Paper Series
257 downloads

Incl. Electronic Paper Firms’ Real Earnings Management and Subsequent Stock Price Crash Risk
CAAA Annual Conference 2011
Lingxiang Li , Bill B. Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University
Date Posted: January 16, 2011
Last Revised: August 25, 2011
Working Paper Series
373 downloads

Incl. Electronic Paper Option Backdating: Market Overreaction and Management Motives
CAAA Annual Conference 2011
Jennifer Li , Fayez A. Elayan , Thomas O. Meyer and Parunchana Pacharn
Brock University , Brock University - Department of Accounting, Faculty of Business , Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Date Posted: January 16, 2011
Working Paper Series
80 downloads

Incl. Electronic Paper Post-Listing Performance and Private Sector Regulation: The Experience of the AIM
Chicago Booth Research Paper No. 13-14
Joseph Gerakos , Mark H. Lang and Mark G. Maffett
University of Chicago - Booth School of Business , University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: January 16, 2011
Last Revised: February 24, 2013
Working Paper Series
179 downloads

Incl. Electronic Paper The Future of Audit: A Modified Delphi Approach
CAAA Annual Conference 2011
Miklos A. Vasarhelyi , Danielle Lombardi and Rebecca Bloch
Rutgers University , Rutgers University and Rutgers University
Date Posted: January 16, 2011
Working Paper Series
194 downloads

Incl. Electronic Paper The Gendered Production of Audit Quality
CAAA Annual Conference 2011
Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: January 16, 2011
Last Revised: June 05, 2011
Working Paper Series
291 downloads

Incl. Electronic Paper The Impact of Strategy on the Control 'Package': Complementarity Versus Substitution of Budgets and Hybrid Measurement Systems
CAAA Annual Conference 2011
Christophe Germain and Stephen Robert Gates
affiliation not provided to SSRN and Audencia Nantes School of Management
Date Posted: January 15, 2011
Working Paper Series
84 downloads

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
Diane Joyce Janvrin , Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance , Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
339 downloads

Incl. Electronic Paper The Term Structure of Implied Costs of Equity Capital
Rotman School of Management Working Paper No. 1738401
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Kellogg School of Management
Date Posted: January 12, 2011
Last Revised: March 05, 2014
Working Paper Series
146 downloads

Incl. Electronic Paper TSX Stock Repurchase Announcements and the Impact of TSX Disclosure Requirements
CAAA Annual Conference 2011
James Moore
Brock University
Date Posted: January 12, 2011
Working Paper Series
49 downloads

Incl. Electronic Paper Choice of Board Governance and Auditing in U.S. Family Firms
CAAA Annual Conference 2011
Bin Srinidhi , Henry He and Michael Firth
University of Texas at Arlington - Department of Accounting , Hong Kong University of Science & Technology and Zhongshan University - Department of Accounting and Finance
Date Posted: January 11, 2011
Working Paper Series
189 downloads

Incl. Electronic Paper The Market for Corporate Control and Accounting Conservatism
CAAA Annual Conference 2011
Yuyan Guan , Jeffrey L. Callen and Jiaping Qiu
City University of Hong Kong - Department of Accountancy , University of Toronto - Rotman School of Management and McMaster University - Michael G. DeGroote School of Business
Date Posted: January 11, 2011
Working Paper Series
182 downloads

Incl. Electronic Paper The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models
CAAA Annual Conference 2011
Yao Tian , Lucie Courteau and Jennifer L. Kao
San Jose State University , Free University of Bozen-Bolzano - School of Economics and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: January 09, 2011
Working Paper Series
264 downloads

Incl. Electronic Paper The Use of Balanced Scorecard Measures in Executive Incentives and Firm Performance
CAAA Annual Conference 2011
Raili Pollanen and Kenneth Kangwu Xi
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 07, 2011
Working Paper Series
557 downloads

Incl. Electronic Paper Using the Inconsistency of Private and Public Information to Identify Misleading Management Guidance
CAAA Annual Conference 2011
Xiaobo Dong and Kuan-Chen Lin
Arizona State University (ASU) and Arizona State University (ASU) - School of Accountancy
Date Posted: January 07, 2011
Working Paper Series
73 downloads

Incl. Electronic Paper The Reporting Strategy to Meet or Beat Thresholds
CAAA Annual Conference 2011
Joshua Ronen , Hila Fogel-Yaari and Varda Yaari
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Toronto - Rotman School of Management and Morgan State University - Department of Accounting and Finance
Date Posted: January 05, 2011
Last Revised: June 18, 2011
Working Paper Series
139 downloads

Incl. Electronic Paper Book-to-Market Decomposition and the Accrual Anomaly
CAAA Annual Conference 2011
Yunhao Chen and Xiaoquan Jiang
Florida International University (FIU) - School of Accounting and Florida International University (FIU) - Department of Finance
Date Posted: December 30, 2010
Working Paper Series
118 downloads

Incl. Electronic Paper The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions
CAAA Annual Conference 2011
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: December 26, 2010
Working Paper Series
87 downloads

Incl. Electronic Paper Analyst Consensus Revisions and Credit Rating Actions
CAAA Annual Conference 2011
Li Yao
Concordia University, Quebec
Date Posted: December 20, 2010
Working Paper Series
79 downloads

Incl. Electronic Paper IFRS Consequences on Accounting Conservatism within Europe
CAAA Annual Conference 2011
Charles Piot , Rémi Janin and Pascal Dumontier
University of Grenoble Alpes , University of Grenoble and CERAG-CNRS and University of Grenoble
Date Posted: December 15, 2010
Working Paper Series
352 downloads

Incl. Electronic Paper Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models?
CAAA Annual Conference 2011
Michael S. H. Shih
University of Windsor - Faculty of Business Administration
Date Posted: December 10, 2010
Last Revised: January 13, 2011
Working Paper Series
270 downloads


 

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