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SSRN eLibrary Search Results
Canadian Academic Accounting Association (CAAA)
67,191 Total downloads | Link to this page

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Showing Papers 1 - 50 of 371
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Incl. Electronic Paper Capital Market Development and the Strength of Financial Auditing and Reporting Standards
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: April 01, 2015
Working Paper Series
85 downloads

Incl. Electronic Paper Market Reaction to XBRL Filings
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Alex Dontoh and Samir Trabelsi
New York University (NYU) - Department of Accounting, Taxation & Business Law and Brock University - Accounting
Date Posted: January 09, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Mohamed Ayadi , Martin I. Kusy , Minyoung Pyo and Samir Trabelsi
Brock University - Department of Finance, Operations and Information Systems (FOIS) , Brock University, Goodman School of Business , Brock University and Brock University - Accounting
Date Posted: January 09, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Earnings Management of Chinese Central State-Owned Enterprises - The Alignment Effects and State-Level Incentives
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Xiaofei Song and Hong Fan
Saint Mary's University and Independent
Date Posted: December 17, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Forecasting Tax Expense: New Evidence from Analysts
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Brian Bratten , Cristi A. Gleason , Stephannie Larocque and Lillian F. Mills
University of Kentucky - Von Allmen School of Accountancy , University of Iowa - Department of Accounting , University of Notre Dame - Mendoza College of Business and University of Texas at Austin - McCombs School of Business
Date Posted: December 17, 2014
Last Revised: March 25, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper Blockholder Exit Threats in the Presence of Private Benefits of Control: A Quasi-Experiment from China’s Split-Share Structure Reform
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Ole-Kristian Hope , Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management , Norwegian School of Economics (NHH) and University of Toronto - Rotman School of Management
Date Posted: December 17, 2014
Last Revised: March 11, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Lean Healthcare and Ontario Case Costing - An Examination of Strategic Change and Management Control Systems
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Jan Alpenberg and D. Paul Scarbrough
Linnaeus University - School of Business and Economics and Goodman School of Business - Accounting
Date Posted: December 17, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Material Weakness Disclosures and Restatement Announcements
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Nader Wans , Li He and Bharat Sarath
Memorial University of Newfoundland (MUN) - Faculty of Business Administration , Rutgers, The State University of New Jersey - Rutgers University, Newark and Rutgers, The State University of New Jersey - Accounting
Date Posted: December 17, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Temporality and Evidence of Earnings Management in Fraud Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Robert Biscontri
University of Manitoba - Asper School of Business
Date Posted: December 17, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Implication of Auditor Operational Efficiency for Auditor Competition
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Ping Zhang and Ling Chu
University of Toronto - Rotman School of Management and Wilfrid Laurier University
Date Posted: December 17, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper An Understanding of the Differences between Internal and External Auditors in Obtaining Information About Internal Control Weaknesses
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Ian Burt
Niagara University
Date Posted: December 17, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Religiosity and Audit Fees
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Bikki Jaggi and Hua Xin
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Date Posted: December 17, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Does Information Traffic Matter to Accounting Information Usefulness? Evidence from Internet Search Data
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Zhulin Huang and Bixia Xu
Wilfrid Laurier University and Wilfrid Laurier University
Date Posted: December 17, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Does Voluntary CSR Reporting Affect the Informativeness of Mandatory Financial Disclosures?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Stephanie Fang Cheng
University of Toronto - Rotman School of Management
Date Posted: December 16, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Corporate Governance and Stock Prices of Japanese Firms Adopting International Financial Reporting Standards: Early Evidence
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Fumiko Takeda and Takeshi Watanabe
University of Tokyo - Department of Technology Management for Innovation and University of Tokyo - Department of Technology Management for Innovation
Date Posted: December 16, 2014
Last Revised: May 25, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Stock Price Associations with Expected and Unexpected Earnings
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Adrian Kubata , Terry J. Shevlin and Christoph Watrin
University of Muenster , University of California-Irvine and University of Muenster
Date Posted: December 16, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Reputable Inside Directors and Internal Control Effectiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Zhijun Lin , Byron Y. Song and Zhimin Tian
Hong Kong Baptist University , Hong Kong Baptist University and United International College (UIC)
Date Posted: December 16, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Determinants of Undetected Unintentional Errors in Audited Financial Statements
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
B. Louise Hayes
University of Guelph - Department of Management
Date Posted: December 16, 2014
Last Revised: May 26, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Meet/Beat Market Expectation, Accounting Conservatism and Corporate Governance
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Bikki Jaggi , Anthony C. Ng and Hua Xin
Rutgers, The State University of New Jersey - Accounting & Information Systems , Hong Kong Polytechnic University and Rutgers University
Date Posted: December 16, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Corporate Governance, Firms’ Performance and Earnings Management: Evidence from German Listed Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Mostaque M. Hussain , Marian Hany and K. A. Mohamed Ehab
University of New Brunswick - Saint John , The German University in Cairo and The German University in Cairo
Date Posted: December 16, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Corporate Governance Ratings and Firm Performance: Canadian Evidence
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Abiodun Isiaka
Wilfrid Laurier
Date Posted: December 16, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College
Date Posted: December 16, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper One Team or Two Teams? Exploring the Existence of a Collective Audit Team Identity between Auditors and IT Specialists and Its Implications on Audit Process and Outcomes
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Tim Bauer and Cassandra Estep
University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Date Posted: December 16, 2014
Last Revised: March 16, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Corporate Social Responsibility and Tax Reporting Aggressiveness in a Transition Economy
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Suwina Cheng and Kenny Z. Lin
Lingnan University and Lingnan University
Date Posted: December 16, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Decision Logics by Nurse Leaders: A Case Study of the Use of Accounting Information in a British Columbia Health Authority
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Chris Duff and Kenneth Edgar D'Silva
Royal Roads University and London South Bank University - Centre for Research in Accounting
Date Posted: December 15, 2014
Working Paper Series
4 downloads

The Effect of Annual Report Readability on Cost of Debt
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Xiaohua Fang , Yutao Li , Baohua Xin and Wenjun Zhang
Georgia State University - J. Mack Robinson College of Business , University of Lethbridge , University of Toronto - Rotman School of Management and Dalhousie University
Date Posted: December 15, 2014
Working Paper Series

The Debt Market Relevance of Disclosure Tone: Evidence from the Pricing of Credit Default Swaps
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Ke Wang
City University of Hong Kong
Date Posted: December 15, 2014
Last Revised: June 16, 2015
Working Paper Series

Incl. Electronic Paper Earnings Smoothing and Stock Price Crash Risk
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Changling Chen , Jeong‐Bon Kim and Li Yao
University of Waterloo - School of Accounting and Finance , City University of Hong Kong (CityUHK) and Concordia University, Quebec
Date Posted: December 15, 2014
Last Revised: June 26, 2015
Working Paper Series
44 downloads

Dirty Surplus Accounting and Dividend Payout in the Banking Industry
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Michele Fabrizi , Elisabetta Ipino , Michel Magnan and Antonio Parbonetti
University of Padua , Concordia University, Quebec - Department of Accountancy , Concordia University - Department of Accountancy and University of Padua
Date Posted: December 15, 2014
Working Paper Series

Do Restatement Borrowing Firms Benefit From Board Tie with Lending Banks?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Zhichen Wang
City University of Hong Kong (CityUHK), Department of Accountancy, Students
Date Posted: December 15, 2014
Last Revised: June 17, 2015
Working Paper Series

Incl. Electronic Paper The Diversity of 'Diversity' in Canadian Accounting Firm Recruitment Websites
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Merridee L. Bujaki , Sylvain Durocher , Francois Brouard , Leighann Neilson and Rhonda Pyper
Carleton University - Eric Sprott School of Business , University of Ottawa - Telfer School of Management , Carleton University - Eric Sprott School of Business , Carleton University and Saint Mary's University, Canada
Date Posted: December 15, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Addressing Puzzle About Equity Valuation Using Multiples: How Earnings Forecasts Outperform Residual Income Model in Multiples
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Ja Ryong Kim
University of Nottingham
Date Posted: December 15, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper The Impact of Monitoring by Short Sellers on Auditor's Risk Assessment: A Cross-Sectional Study
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Rafael Rogo , Dan A. Simunic , Hwee Cheng Tan and Ray Zhang
University of British Columbia - Sauder School of Business , University of British Columbia (UBC) - Sauder School of Business , University of New South Wales (UNSW) and University of British Columbia (UBC) - Sauder School of Business
Date Posted: December 15, 2014
Last Revised: May 22, 2015
Working Paper Series
35 downloads

Product Market Competition and Analyst Forecasting Activity: International Evidence
Journal of Banking and Finance, Vol. 56, 2015, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
In-Mu Haw , Bingbing Hu and Jay Junghun Lee
Texas Christian University - M.J. Neeley School of Business , Hong Kong Baptist University (HKBU) and University of Massachusetts Boston
Date Posted: December 14, 2014
Last Revised: June 15, 2015
Accepted Paper Series

Incl. Electronic Paper Fostering and Forcing Uses of Accounting: Labour-Management Negotiations in the Automotive Crisis in Canada 2008-2009
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Staci Kenno and Clinton Free
Brock University and UNSW Australia Business School, School of Accounting
Date Posted: December 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Effects of Performance-Based Pay, Social Recognition, and Training on Performance in Creative Problem Solving: An Experimental Investigation
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Kun Huo
University of Waterloo - School of Accounting and Finance
Date Posted: December 13, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Joining the Conversation: How Quiet Is the IPO Quiet Period?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Matthew C. Cedergren
New York University (NYU)
Date Posted: December 10, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Managerial Discretion and Task Interdependence in Teams
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University
Date Posted: December 08, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Auditor Perceptions of Audit Workloads, Audit Quality, and the Auditing Profession
Julie Persellin , Jaime J. Schmidt and Michael S. Wilkins
Trinity University , University of Texas at Austin and Trinity University
Date Posted: December 07, 2014
Working Paper Series
152 downloads

Incl. Electronic Paper Preparer Intention and Accounting Training on Repairing the Trustworthiness of Accounting
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Michelle C. Lau
Brock University - Goodman School of Business
Date Posted: December 03, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Target Ownership Plan and Earnings Management
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Kareen Brown , Changling Chen and Duane B. Kennedy
Brock University - Goodman School of Business , University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting & Finance
Date Posted: November 26, 2014
Last Revised: December 09, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper The Effect of Internal Control Weakness on Firm Valuation: Evidence from SOX Section 404 Disclosures
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Yingqi Li , Ruiqing Shao , Jerry Junli Yu , Zhou Zhang and Steven X. Zheng
Shanghai Lixin University of Commerce , Shanghai Lixin University of Commerce , Nanjing University - Accounting , University of Regina and University of Manitoba - Asper School of Business
Date Posted: November 23, 2014
Last Revised: December 09, 2014
Working Paper Series
57 downloads

Incl. Electronic Paper Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: November 22, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Sexism, Statements, and Audits
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Eric Schniter and Timothy W. Shields
Chapman University - Economic Science Institute and Chapman University - George L. Argyros School of Business & Economics
Date Posted: November 02, 2014
Last Revised: May 09, 2015
Working Paper Series
64 downloads

Incl. Electronic Paper Active CDS Trading and Managers’ Voluntary Disclosure
Chicago Booth Research Paper No. 14-15, Rotman School of Management Working Paper No. 2447220, Singapore Management University School of Accountancy Research Paper No. 2015-27, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Pervin K. Shroff , Dushyantkumar Vyas and Regina Wittenberg Moerman
University of Minnesota - Twin Cities - Carlson School of Management , University of Toronto - Rotman School of Management and University of Chicago - Booth School of Business
Date Posted: June 09, 2014
Last Revised: May 14, 2015
Working Paper Series
255 downloads

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 - School of Accounting, Economics & Finance
Date Posted: June 09, 2014
Working Paper Series
146 downloads

Incl. Electronic Paper Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings
Rotman School of Management Working Paper No. 2438716, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Francesco Bova , Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management , New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Toronto - Rotman School of Management
Date Posted: May 21, 2014
Last Revised: March 06, 2015
Working Paper Series
224 downloads

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
Rutgers University and Rutgers, The State University of New Jersey - Accounting
Date Posted: February 25, 2014
Last Revised: December 16, 2014
Working Paper Series
345 downloads

Incl. Electronic Paper Doing Too Much? Financial Vulnerability of Canadian Registered Charities
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Clifford L Spyker and Harjinder Deol
Mount Royal University and Mount Royal University
Date Posted: January 18, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper On the Association between Asymmetric Timely Loss Recognition and Insider Trading Profitability
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Michael (Minye) Tang and Hua Xin
New York University (NYU) - Department of Accounting, Taxation & Business Law and Rutgers University
Date Posted: January 16, 2014
Last Revised: May 05, 2015
Working Paper Series
78 downloads


 

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