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CAAA 2012 Annual Conference (Archive)
4,865 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Canadian Academic Accounting Association (CAAA) Logo
Showing Papers 1 - 49 of 49
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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
39 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
79 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
University of Manouba - Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) , Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion and Brock University - Accounting
Date Posted: January 23, 2012
Working Paper Series
47 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
131 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
94 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
81 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
 J. Efrim Boritz , Louise Hayes and Jee-Hae Lim
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 19, 2012
Last Revised: November 13, 2012
Working Paper Series
126 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
55 downloads

Incl. Electronic Paper Carbon Disclosure Project and Environmental Corporate Governance
CAAA Annual Conference 2012
 Matt Wegener , Fayez A. Elayan , Sandra Felton and Jennifer Li
HEC Montreal , Brock University - Department of Accounting, Faculty of Business , Brock University and Brock University
Date Posted: January 17, 2012
Working Paper Series
117 downloads

Incl. Electronic Paper Cash Flows, Earnings Opacity and Stock Price Crash Risk
CAAA Annual Conference 2012
 Eliza Zhang
University of Missouri-Columbia
Date Posted: January 17, 2012
Working Paper Series
221 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
74 downloads

Incl. Electronic Paper Higher-Order Beliefs in Simple Trading Models
CAAA Annual Conference 2012
 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: June 11, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper Trends in the Market for Audit Services: BIG-4 'Cherry Picking' or Non BIG-4 Market Power?
CAAA Annual Conference 2012, CAAA Annual Conference 2013
 Hua Xin and Bharat Sarath
Rutgers, The State University of New Jersey - Rutgers University, Newark and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: January 16, 2012
Last Revised: March 21, 2013
Working Paper Series
191 downloads

Incl. Electronic Paper Can Conservatism Affect the Accruals Anomaly?
CAAA Annual Conference 2012
 Gulraze Wakil and Pervaiz Alam
Carleton University - Eric Sprott School of Business and Kent State University
Date Posted: January 16, 2012
Last Revised: April 18, 2013
Working Paper Series
206 downloads

Incl. Electronic Paper Market Reaction to Goodwill Impairments
CAAA Annual Conference 2012
 Thorsten Knauer and Arnt Woehrmann
University of Muenster - Accounting Center and University of Muenster - Accounting Center
Date Posted: January 16, 2012
Working Paper Series
239 downloads

Incl. Electronic Paper Principles, Rules, Bright Lines and Transaction Structuring: A Cross-Regime Study of Lessees
CAAA Annual Conference 2012
 Darren Henderson and Patricia C. O'Brien
University of Western Ontario - Richard Ivey School of Business and University of Waterloo
Date Posted: January 16, 2012
Last Revised: March 29, 2013
Working Paper Series
68 downloads

Incl. Electronic Paper Relative Performance Evaluation in an Oligopoly
CAAA Annual Conference 2012
 Martin Guohai Wu
University of Illinois at Urbana-Champaign
Date Posted: January 16, 2012
Working Paper Series
43 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
68 downloads

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

Incl. Electronic Paper 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
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers, The State University of New Jersey - Department of Finance
Date Posted: January 16, 2012
Working Paper Series
57 downloads

Incl. Electronic Paper Personally Tax Aggressive Executives and Corporate Tax Sheltering
CAAA Annual Conference 2012
 James Chyz
University of Tennessee
Date Posted: January 15, 2012
Last Revised: May 11, 2012
Working Paper Series
106 downloads

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
34 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
58 downloads

Incl. Electronic Paper The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using Eye-Tracking Device
CAAA Annual Conference 2012
 Yasheng Chen , Johnny Jermias and Tota Panggabean
Simon Fraser University - Faculty of Business Administration , Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 14, 2012
Last Revised: April 05, 2012
Working Paper Series
83 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
54 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
42 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
46 downloads

Incl. Electronic Paper Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China
CAAA Annual Conference 2012
 Heibatollah Sami , Jeong-Bon Kim V , Haiyan Zhou and Fang Junxiong Sr.
Lehigh University , City University of Hong Kong , University of Texas - Pan American and School of Management at Fudan University
Date Posted: January 13, 2012
Working Paper Series
64 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
147 downloads

Incl. Electronic Paper Conditional Conservatism and Audit and Non-Audit Fees
CAAA Annual Conference 2012
 HyeSeung Lee , Xu Li and Heibatollah Sami
Lehigh University - Department of Accounting , Lehigh University - Department of Accounting and Lehigh University
Date Posted: January 12, 2012
Working Paper Series
178 downloads

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 Yang Dan
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
78 downloads

Incl. Electronic Paper Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
CAAA Annual Conference 2012
 Cédric Lesage , Nicole Ratzinger-Sakel and Jaana Maria Kettunen
HEC School of Management, Paris , Ulm University and University of Jyvaskyla - School of Business and Economics
Date Posted: January 11, 2012
Working Paper Series
273 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
116 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 University of Waterloo, School of Accounting & Finance and Department of Statistics & Actuarial Science
Date Posted: January 11, 2012
Working Paper Series
47 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
116 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
156 downloads

Incl. Electronic Paper The Effect of Managerial 'Style' on the Tone of Earnings Conference Calls
CAAA Annual Conference 2012
 Angela K. Davis , Weili Ge and Dawn A. Matsumoto
University of Oregon , University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: January 10, 2012
Last Revised: September 01, 2012
Working Paper Series
113 downloads

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
129 downloads

Incl. Electronic Paper International Financial Reporting Standards and Aggressive Reporting: An Investigation of Proposed Auditor Judgment Guidance
CAAA Annual Conference 2012
 Ann G. Backof , E. Michael Bamber and Tina Carpenter
University of Virginia (UVA) - 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
Working Paper Series
103 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 Waterloo - School of Accounting and Finance
Date Posted: January 03, 2012
Working Paper Series
78 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
University of Toronto - Rotman 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
165 downloads

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
70 downloads

Incl. Electronic Paper What Do Auditors Communicate to the Audit Committee About Management’s Accounting Choices?
CAAA Annual Conference 2012
 Bradley Pomeroy , Kris J. Hoang and Krista J. Fiolleau
University of Illinois at Urbana-Champaign - Department of Accountancy , Tulane University - Freeman School of Business and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: November 25, 2011
Last Revised: January 29, 2013
Working Paper Series
134 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
29 downloads

Incl. Electronic Paper Teaching IFRS with Videos and Webcasts: Resources, Analysis and Empirical Case Study
CAAA Annual Conference 2012
 Mark A. Holtzblatt , Norbert Tschakert and Husam Abu-Khadra
Roosevelt University , Roosevelt University - College of Business and Roosevet University
Date Posted: November 20, 2011
Working Paper Series
87 downloads

Incl. Electronic Paper A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010
 Vishal P. Baloria , Carol A. Marquardt and Christine I. Wiedman
University of Waterloo , CUNY – Baruch College and University of Waterloo
Date Posted: September 07, 2011
Last Revised: May 16, 2013
Working Paper Series
172 downloads

Incl. Electronic Paper The Effect of Reversibility on a Manager's Decision to Record Asset Impairments
CAAA Annual Conference 2012
 Kim Trottier
Simon Fraser University
Date Posted: May 15, 2011
Last Revised: January 17, 2012
Working Paper Series
142 downloads

Market Reaction to an Earnings Shock: A Test of the Conservatism Effect
CAAA Annual Conference 2012
 Abdulaziz M. Alwathainani
York University
Date Posted: December 16, 2010
Last Revised: November 27, 2012
Working Paper Series


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