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2012 CAAA Annual Conference (Archive)
8,847 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Canadian Academic Accounting Association (CAAA) Logo
Showing Papers 1 - 50 of 53
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Incl. Electronic Paper Long-Term Trends in Audit Market Shares: Effects of BIG-4 Pricing Strategies or Non BIG-4 Market Power?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Hua Xin and Bharat Sarath
University of Louisville and Rutgers, The State University of New Jersey - Accounting
Date Posted: February 25, 2014
Last Revised: January 21, 2016
Working Paper Series
411 downloads

Incl. Electronic Paper L’Internalisation Des Externalités: Trajectoire Institutionnelle D’Une Idée Comptable Qui ‘Tue’ Dans Les Politiques Publiques
CAAA Annual Conference 2012
Marie-Andrée Caron, Lyne Latulippe and Corinne Gendron
Université du Québec à Montréal, affiliation not provided to SSRN and University of Quebec at Montreal (UQAM)
Date Posted: April 05, 2012
Working Paper Series
74 downloads

Incl. Electronic Paper Assessing Investors' Abilities to Assimilate International Financial Reporting Standards (IFRS) Earnings Announcements Data
CAAA Annual Conference 2012
Kingsley O. Olibe
Kansas State University
Date Posted: January 24, 2012
Working Paper Series
116 downloads

Incl. Electronic Paper Monolithic Versus Differential Impacts of Sox Regulation on the Market Valuation of Banks’ Loan Loss Provision
CAAA Annual Conference 2012
Asma Bouchekoua, Hamadi Matoussi and Samir Trabelsi
Higher Institute of Commerce and Business Administration, University of Manouba - Gestion and Brock University - Accounting
Date Posted: January 23, 2012
Working Paper Series
69 downloads

Incl. Electronic Paper Conservative Reporting and Product Market Competition
CAAA Annual Conference 2012
Qiang Guo
University of Mannheim - Graduate School of Economic and Social Sciences
Date Posted: January 22, 2012
Working Paper Series
212 downloads

Incl. Electronic Paper Restatement Announcements: Sincerity Analysis Through Information Manipulation Theory
CAAA Annual Conference 2012
Nourhene BenYoussef and Gaetan Breton
University of Regina and University du Quebec at Montreal
Date Posted: January 22, 2012
Last Revised: March 17, 2013
Working Paper Series
153 downloads

Incl. Electronic Paper What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?
CAAA Annual Conference, 2012, AAA Annual Meeting, 2012, AMCIS Annual Meeting, 2012
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Department of Management and University of Waterloo - School of Accounting and Finance
Date Posted: January 19, 2012
Last Revised: January 07, 2015
Working Paper Series
214 downloads

Incl. Electronic Paper The Relative Impact of Mandatory versus Voluntary Formation of Audit Committees
CAAA Annual Conference 2012
Yige Ma, Alan Kilgore and Sue Wright
affiliation not provided to SSRN, Macquarie University and Macquarie University - Faculty of Business and Economics
Date Posted: January 19, 2012
Working Paper Series
112 downloads

Incl. Electronic Paper Loan Initiation and Auditing Pricing
CAAA Annual Conference 2012
Yutao Li, Jennifer L. Kao and Wenjun Zhang
University of Lethbridge, University of Alberta - Department of Accounting, Operations & Information Systems and Dalhousie University
Date Posted: January 18, 2012
Working Paper Series
79 downloads

Incl. Electronic Paper Late for a Very Important Date: Financial Reporting and Audit Implications of Late 10-K Filings
Review of Accounting Studies, Forthcoming
Jian Cao, Feng Chen and Julia L. Higgs
Florida Atlantic University, University of Toronto - Rotman School of Management and Florida Atlantic University - School of Accounting
Date Posted: January 17, 2012
Last Revised: June 07, 2016
Accepted Paper Series
81 downloads

Incl. Electronic Paper Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management
CAAA Annual Conference 2012
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 17, 2012
Working Paper Series
144 downloads

Incl. Electronic Paper Real Effects of Accounting Uniformity: A Common Understanding
Timothy W. Shields and Baohua Xin
Chapman University - George L. Argyros School of Business & Economics and University of Toronto - Rotman School of Management
Date Posted: January 17, 2012
Last Revised: May 22, 2015
Working Paper Series
157 downloads

Incl. Electronic Paper Conservatism, Accrual Persistence Asymmetry, and Stock Returns
CAAA Annual Conference 2012, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Gulraze Wakil and Pervaiz Alam
Carleton University-Sprott School of Business and Kent State University
Date Posted: January 16, 2012
Last Revised: June 12, 2014
Working Paper Series
354 downloads

Incl. Electronic Paper Market Reaction to Goodwill Impairments
European Accounting Review Forthcoming
Thorsten Knauer and Arnt Wöhrmann
Ruhr Universität Bochum and Giessen University
Date Posted: January 16, 2012
Last Revised: April 07, 2015
Accepted Paper Series
659 downloads

Incl. Electronic Paper Relative Performance Evaluation in an Oligopoly
CAAA Annual Conference 2012
Martin G. H. Wu
University of Illinois at Urbana-Champaign
Date Posted: January 16, 2012
Working Paper Series
76 downloads

Incl. Electronic Paper The Capitalization of Intangibles and Managerial Information
CAAA Annual Conference 2012
Mindy Wolfe
University of Waterloo
Date Posted: January 16, 2012
Working Paper Series
104 downloads

Incl. Electronic Paper The Standard-Setters' Toolkit: Can Principles Prevail over Bright Lines?
CAAA Annual Conference 2012
Darren Henderson and Patricia C. O'Brien
Wilfrid Laurier University and University of Waterloo
Date Posted: January 16, 2012
Last Revised: March 28, 2016
Working Paper Series
155 downloads

Incl. Electronic Paper The Value and Incentive Relevance of Nonrecurring Items: Under Conservative Accounting
CAAA Annual Conference 2012
Yoshie Saito
Date Posted: January 16, 2012
Working Paper Series
95 downloads

Were We Better Off Without the Invention of Tracking Stocks?: The Wealth Effects of the Elimination of Tracking Stock Structures
CAAA Annual Conference 2012
Stephani A. Mason and Meera Rani Behera
affiliation not provided to SSRN and Rutgers, The State University of New Jersey - Department of Finance
Date Posted: January 16, 2012
Working Paper Series

Incl. Electronic Paper Corporate Social Responsibility and the Cost of Corporate Bonds
Journal of Accounting and Public Policy, Forthcoming, CAAA Annual Conference 2012
Wenxia Ge and Mingzhi Liu
University of Manitoba - Asper School of Business and University of Manitoba
Date Posted: January 15, 2012
Last Revised: December 06, 2015
Accepted Paper Series
393 downloads

Incl. Electronic Paper Conditional Conservatism and Underpricing in US Corporate Bond Market
Applied Financial Economics, Vol. 24, No. 20, 2014
Mingzhi Liu and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Date Posted: January 15, 2012
Last Revised: August 04, 2014
Accepted Paper Series
56 downloads

Personally Tax Aggressive Executives and Corporate Tax Sheltering
Journal of Accounting & Economics (JAE), Forthcoming
James Chyz
University of Tennessee
Date Posted: January 15, 2012
Last Revised: September 21, 2013
Accepted Paper Series

Incl. Electronic Paper Strategic Performance Information and Canadian Board Involvement in Strategy Related Issues: A Field Study
CAAA Annual Conference 2012
Anthony C. Atkinson, Natalia Kochetova-Kozloski and Alan Webb
University of Waterloo, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2012
Working Paper Series
63 downloads

Incl. Electronic Paper Can Earnings Fixated Investors Survive in a Competitive Securities Market? Implications for Sustained Price Anomalies and Mark-to-Market Accounting
CAAA Annual Conference 2012
Jeffrey L. Callen and Guo Ying Luo
University of Toronto - Rotman School of Management and McMaster University
Date Posted: January 14, 2012
Working Paper Series
84 downloads

Incl. Electronic Paper The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device
CAAA Annual Conference 2012
Yasheng Chen, Johnny Jermias and Tota Panggabean
Xiamen University - Accounting Department, Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration
Date Posted: January 14, 2012
Last Revised: January 25, 2016
Working Paper Series
201 downloads

Incl. Electronic Paper Who are Industry Specialist Auditors?
CAAA Annual Conference 2012
Like Jiang, Anne JENY-CAZAVAN and Sophie Audousset-Coulier
University of Melbourne - Faculty of Business and Economics, ESSEC Business School and Concordia University, Quebec - John Molson School of Business
Date Posted: January 14, 2012
Working Paper Series
31 downloads

Incl. Electronic Paper Accounting for Business Combinations: Do Purchase Price Allocations Matter?
Journal of Accounting and Public Policy, Forthcoming
Luc Paugam, Pierre Astolfi and Olivier J. Ramond
HEC Paris, University Paris-Est Créteil (UPEC) and Université Paris Dauphine - CEREG Research Centre
Date Posted: January 13, 2012
Last Revised: June 15, 2015
Accepted Paper Series
146 downloads

Incl. Electronic Paper A Comparison of Four Learning Outcomes between Two Types of Media Delivery in Managerial Accounting Course
CAAA Annual Conference 2012
Ibrahim M. Aly
Concordia University
Date Posted: January 13, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Bridge to Professional Accounting Program for Internationally Educated Accountants Coming to Canada: Lessons Learned
CAAA Annual Conference 2012
Janet B. Morrill
University of Manitoba - Department of Accounting and Finance
Date Posted: January 13, 2012
Working Paper Series
66 downloads

Incl. Electronic Paper Impression Management and Non-GAAP Reporting in Earnings Announcements
CAAA Annual Conference 2012
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE IUL Business School and Nova School of Business and Economics
Date Posted: January 13, 2012
Working Paper Series
94 downloads

Incl. Electronic Paper Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China
CAAA Annual Conference 2012
Heibatollah Sami, Jeong-Bon Kim, Haiyan Zhou and Junxiong Fang Sr.
Lehigh University, University of Waterloo, University of Texas - Pan American and Fudan University - School of Management
Date Posted: January 13, 2012
Working Paper Series
134 downloads

Incl. Electronic Paper Valuation of Tax Loss Carryforwards
CAAA Annual Conference 2012
Sudipto Sarkar
McMaster University - Finance & Business Economics
Date Posted: January 13, 2012
Working Paper Series
446 downloads

Conditional Conservatism and Audit Fees
Forthcoming, Accounting Horizons
Hye Seung Lee, Xu Li and Heibatollah Sami
Fordham University - Accounting Area, Lehigh University - Department of Accounting and Lehigh University
Date Posted: January 12, 2012
Last Revised: August 30, 2014
Accepted Paper Series

Incl. Electronic Paper Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System
CAAA Annual Conference 2012
Lan Guo, Theresa Libby, Bernard Wong-On-Wing and Dan Yang
Wilfrid Laurier University, University of Waterloo - School of Accounting and Finance, Washington State University and affiliation not provided to SSRN
Date Posted: January 12, 2012
Working Paper Series
154 downloads

Incl. Electronic Paper The Impact of Senior IT Executives on IT Capability
CAAA Annual Conference 2012
Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and Department of Statistics & Actuarial Science and School of Accounting & Finance, University of Waterloo,
Date Posted: January 11, 2012
Working Paper Series
86 downloads

Incl. Electronic Paper Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
CAAA Annual Conference 2012
Cédric Lesage, Nicole V.S. Ratzinger-Sakel and Jaana Maria Kettunen
HEC Paris - Accounting and Management Control Department, University of Hamburg and University of Jyväskylä - School of Business and Economics
Date Posted: January 11, 2012
Working Paper Series
685 downloads

Incl. Electronic Paper The Effect of R&D Investment on Future Earnings Uncertainty: New Evidence
CAAA Annual Conference 2012
Weimin Wang and Feng Gu
Saint Louis University and State University of New York at Buffalo
Date Posted: January 11, 2012
Working Paper Series
175 downloads

Incl. Electronic Paper Understanding the Restatement Process
CAAA Annual Conference 2012
Susan A. McCracken and Janne Chung
McMaster University - Michael G. DeGroote School of Business and York University - Schulich School of Business
Date Posted: January 11, 2012
Working Paper Series
205 downloads

Incl. Electronic Paper The Effect of Manager-Specific Optimism on the Tone of Earnings Conference Calls
CAAA Annual Conference 2012
Angela K. Davis, Weili Ge, Dawn A. Matsumoto and Jenny Li Zhang
University of Oregon, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of British Columbia - Sauder School of Business
Date Posted: January 10, 2012
Last Revised: January 23, 2014
Working Paper Series
383 downloads

Incl. Electronic Paper Does Long Tenure Erode Auditor Independence?
CAAA Annual Conference 2012
Ling Chu, Bryan K. Church and Ping Zhang
Wilfrid Laurier University, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2012
Working Paper Series
396 downloads

Do Auditor Judgment Frameworks Help in Constraining Aggressive Reporting? Evidence under More Precise and Less Precise Accounting Standards
Accounting, Organizations and Society, Forthcoming
Ann G. Backof, E. Michael Bamber and Tina Carpenter
University of Virginia - McIntire School of Commerce, University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: January 09, 2012
Last Revised: March 25, 2016
Accepted Paper Series

Incl. Electronic Paper Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education
CAAA Annual Conference 2012
Emilio Boulianne
Concordia University - John Molson School of Business, Department of Accountancy
Date Posted: January 09, 2012
Working Paper Series
212 downloads

Incl. Electronic Paper Does the Type of Business Process Representation Affect Auditors’ Ability to Assess Control Risk?
CAAA Annual Conference 2012
J. Efrim Boritz, A. Faye Borthick and Adam Presslee
University of Waterloo - School of Accounting and Finance, Georgia State University and University of Pittsburgh - Accounting Group
Date Posted: January 03, 2012
Last Revised: October 31, 2014
Working Paper Series
149 downloads

Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning
CAAA Annual Conference 2012
Fred Phillips, Sarah Alford and Sarah Guina
University of Saskatchewan, Hergott Duval Stack and Deloitte Touche Tohmatsu
Date Posted: December 23, 2011
Working Paper Series

Incl. Electronic Paper Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals
CAAA Annual Conference 2012
Matthew R. Lyle, Jeffrey L. Callen and Robert J. Elliott
Northwestern University - Kellogg School of Management, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Date Posted: December 19, 2011
Last Revised: April 19, 2012
Working Paper Series
286 downloads

Internal Auditing Effectiveness: Multiple Case Study Research in Germany That Hardens Role Theory and the Relational Theory of Coordination
CAAA Annual Conference 2012
Rainer Lenz and Gerrit Sarens
Louvain School of Management (UCL) and Université Catholique de Louvain
Date Posted: December 03, 2011
Last Revised: March 12, 2016
Working Paper Series

Incl. Electronic Paper Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China
CAAA Annual Conference 2012
Tao Zeng and Vikram Desai
Wilfrid Laurier University - School of Business and Economics and University of Central Florida - Kenneth G. Dixon School of Accounting
Date Posted: November 28, 2011
Last Revised: May 09, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach
Krista J. Fiolleau, Kris J. Hoang and Bradley Pomeroy
University of Waterloo, Tulane University - Freeman School of Business and University of Waterloo
Date Posted: November 25, 2011
Last Revised: March 10, 2015
Working Paper Series
277 downloads

Incl. Electronic Paper Timing the Adoption of the New Canadian GAAP for Private Enterprises
CAAA Annual Conference 2012
Sylvain Durocher and Anne Fortin
University of Ottawa - Telfer School of Management and University of Quebec at Montreal (UQAM)
Date Posted: November 25, 2011
Working Paper Series
43 downloads

Teaching IFRS with Videos and Webcasts: Resources, Analysis and Guidance
Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 13, 2012
Mark A. Holtzblatt, Norbert Tschakert and Husam Abu-Khadra
Cleveland State University, Salem State University and Roosevet University
Date Posted: November 20, 2011
Last Revised: February 09, 2015
Accepted Paper Series


 

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