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SSRN eLibrary Search Results
Canadian Academic Accounting Association (CAAA)
51,584 Total downloads | Link to this page

CAAA Logo
Showing Papers 1 - 50 of 264
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Incl. Electronic Paper On Efficient Taxation
Maciej K. Dudek
Institute of Economics of the Polish Academy of Sciences (INE PAN)
Date Posted: May 18, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper Customer Value Disclosure and Analyst Forecasts: The Influence of Environmental Dynamism
CAAA Annual Conference 2013
Marie-Josée Ledoux , Denis Cormier and Sylvain Houle
affiliation not provided to SSRN , University du Quebec a Montreal and affiliation not provided to SSRN
Date Posted: February 08, 2013
Working Paper Series
82 downloads

Incl. Electronic Paper Comptabilisation des Incorporels et Modes de Financement: Une Approche Historique de la Gestion du Résultat (Recognition of Intangible Assets and Financing Choices: An Historical Approach of Earnings Management)
CAAA Annual Conference 2013
Karine Fabre , Bruno Oxibar and Gwenaëlle Nogatchewsky
Université Paris-Dauphine , Université Paris-Dauphine and Université Paris-Dauphine
Date Posted: January 22, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Sustainability Through Use of Resources: An Investigation into the Services of the Financial Institutions
CAAA Annual Conference 2013
Yi-Feng Yang , Majidul Islam and Cheng-Se Hsu
Shu-Te University, Taiwan , Concordia University, Quebec - Department of Accountancy and Shu-Te University, Taiwan
Date Posted: January 18, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
CAAA Annual Conference 2013
Li Zheng Brooks , C.S. Agnes Cheng and Kenneth John Reichelt
Washington State University - Department of Accounting , Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 16, 2013
Working Paper Series
181 downloads

Incl. Electronic Paper Mutual Fund Fees, Performance, and Governance Structure in Canada
CAAA Annual Conference 2013
Zhongzhi Lawrence He , Martin I. Kusy , Deepak Singh and Samir Trabelsi
Brock University, Goodman School of Business , Brock University, Goodman School of Business , Brock University - Goodman School of Business and Brock University - Accounting
Date Posted: January 16, 2013
Last Revised: May 28, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper Information Asymmetry and Accounting Conservatism Under IFRS Adoption
CAAA Annual Conference 2013
Xiaoting (Christy) Lu and Samir Trabelsi
Brock University - Faculty of Business and Brock University - Accounting
Date Posted: January 16, 2013
Last Revised: May 28, 2013
Working Paper Series
233 downloads

Incl. Electronic Paper The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field Study
CAAA Annual Conference 2013
Howard M. Armitage and Alan Webb
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: January 16, 2013
Working Paper Series
128 downloads

Incl. Electronic Paper Global Reporting Initiative Indicator Selection Decisions: A Case Study
CAAA Annual Conference 2013
Kobboon Chotruangprasert
York University - Schulich School of Business
Date Posted: January 16, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper Environmental Jolts, Board Governance Practices and Firm Value: Evidence from the 2008 Financial Crisis
CAAA Annual Conference 2013
Eloisa Perez de Toledo , Maria Pilar Giráldez-Puig and José Manuel Hurtado
MacEwan University , Universidad Pablo de Olavide and Universidad Pablo de Olavide
Date Posted: January 16, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care
CAAA Annual Conference 2013
Fabienne Miller , Justin Wang , Joe Zhu and Jason Hockenberry
Worcester Polytechnic Institute , Worcester Polytechnic Institute (WPI) , Worcester Polytechnic Institute (WPI) and Emory University
Date Posted: January 16, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper Accountability to the Audit Committee: Running Risks and Managing Impressions
CAAA Annual Conference 2013
Tiphaine Compernolle
Laval University - École de Comptabilité
Date Posted: January 16, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper The Process of Theorization during the Development of Eco-Control Systems: An Institutional View
CAAA Annual Conference 2013
Paulina Arroyo
University of Quebec at Montreal (UQAM) - Department of Accounting
Date Posted: January 16, 2013
Working Paper Series
16 downloads

Incl. Electronic Paper Expectation Gap and Corporate Fraud: Is Public Opinion Reconcilable with Auditors’ Duties?
CAAA Annual Conference 2013
Jeffrey R. Cohen , Yuan Ding , Cédric Lesage and Hervé Stolowy
Boston College - Department of Accounting , China Europe International Business School (CEIBS) , HEC School of Management, Paris and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: January 15, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper Senior Executives, IT Reputation Building & Implications for Market Valuation
CAAA Annual Conference 2013
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 15, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting
CAAA Annual Conference 2013
J. Efrim Boritz , Jap Efendi and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance , University of Texas at Arlington and University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2013
Working Paper Series
62 downloads

Incl. Electronic Paper Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers
CAAA Annual Conference 2013
Jeong-Bon Kim V , Joung W. Kim and Jee-Hae Lim
City University of Hong Kong , Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2013
Working Paper Series
138 downloads

Incl. Electronic Paper Bankers and Conservatism Around Mandatory IFRS Adoption
CAAA Annual Conference 2013
Pietro Bonetti , Elisabetta Ipino and Antonio Parbonetti
University of Padova , Concordia University, Quebec and University of Padua
Date Posted: January 15, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper A Participant Observation Study of the Resolution of Audit Engagement Challenges in Governmental Tax Compliance Audits
CAAA Annual Conference 2013
Rick Stephan Hayes and C. Richard Baker
California State University at Los Angeles and Adelphi University - School of Business
Date Posted: January 15, 2013
Working Paper Series
9 downloads

Incl. Electronic Paper Fair Value Accounting and Market Efficiency
CAAA Annual Conference 2013
Xiaofei Song
Saint Mary's University
Date Posted: January 15, 2013
Working Paper Series
144 downloads

Incl. Electronic Paper Performance-Based Compensation and Firm Value – Experimental Evidence
CAAA Annual Conference 2013
Glenn Pfeiffer and Timothy W. Shields
Chapman University - The George L. Argyros School of Business & Economics and Chapman University - George L. Argyros School of Business & Economics
Date Posted: January 15, 2013
Working Paper Series
14 downloads

Accrual Reversal Effect and Conditional Conservatism
CAAA Annual Conference 2013
Jumpei Nishitani
Ritsumeikan University
Date Posted: January 15, 2013
Working Paper Series

The Regulation of Non-GAAP Disclosure: The Effect of New Compliance and Disclosure Interpretations by the SEC in 2010
CAAA Annual Conference 2013
Hangsoo Kyung
CUNY Baruch College
Date Posted: January 15, 2013
Last Revised: December 18, 2013
Working Paper Series

Incl. Electronic Paper The Performance Implication of Goal Achievability in Incentive Contracts and Feedback
CAAA Annual Conference 2013
Yasheng Chen , Johnny Jermias and George Lee
Simon Fraser University (SFU) - Beedie School of Business , Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 15, 2013
Last Revised: January 18, 2013
Working Paper Series
67 downloads

Incl. Electronic Paper The RPI Effect of Mandated Non-Financial Disclosures
CAAA Annual Conference 2013, AAA 2014 Management Accounting Section (MAS) Meeting Paper
Susanna Gallani , Takehisa Kajiwara and Ranjani Krishnan
Michigan State University - Department of Accounting & Information Systems , Kobe University - Graduate School of Business Administration and Michigan State University - Department of Accounting & Information Systems
Date Posted: January 14, 2013
Last Revised: July 10, 2013
Working Paper Series
158 downloads

Incl. Electronic Paper Alternative Perspectives on Accounting in the Public Interest
CAAA Annual Conference 2013
C. Richard Baker
Adelphi University - School of Business
Date Posted: January 13, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper Requirements for Information Technology with Newly Hired Management Accounting Graduates
CAAA Annual Conference 2013
Chris Akroyd , Davood Askarany , Winifred O'Grady and Gary Spraakman
University of Auckland , University of Auckland - Department of Accounting and Finance , University of Auckland and York University
Date Posted: January 13, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper Towards the Use of Action Research to Promote Sustainability
CAAA Annual Conference 2013
C. Richard Baker
Adelphi University - School of Business
Date Posted: January 12, 2013
Last Revised: January 14, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings Forecasts
CAAA Annual Conference 2013
Stephen R. Foerster , Stephen Sapp and Yaqi Shi
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: January 12, 2013
Working Paper Series
184 downloads

Incl. Electronic Paper The Decision Usefulness of Comprehensive Income Reporting: Evidence from Canada
CAAA Annual Conference 2013
Harjinder Deol and Jamal A. Nazari
Mount Royal University and Simon Fraser University
Date Posted: January 11, 2013
Last Revised: August 21, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper The SEC's Elimination of 20-F Reconciliation and the Cost of Debt
CAAA Annual Conference 2013
Lucy Huajing Chen , Saiying Deng , Parveen P. Gupta and Heibatollah Sami
Villanova University , Southern Illinois University at Carbondale , Lehigh University - Department of Accounting and Lehigh University
Date Posted: January 11, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper Multiple Decoupling in the Adoption of Accounting Tools
Anja Kern , Aziza Laguecir and Bernard Leca
Imperial College London , Université de Laval and University of Lille II
Date Posted: January 10, 2013
Last Revised: June 12, 2013
Working Paper Series
23 downloads

Incl. Electronic Paper Is an Auditors’ Propensity to Issue Going Concern Opinions Related to Audit Quality?
CAAA Annual Conference 2013
Hila Fogel-Yaari and Ping Zhang
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 08, 2013
Working Paper Series
136 downloads

Incl. Electronic Paper The Effects of Expense Disclosure Transparency and Donor Evaluation Focus on Director Monitoring of Not-for-Profit Organizations
CAAA Annual Conference 2013
Qiu Chen
Carleton University
Date Posted: January 04, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Does Reading Case Responses and Using Argument Maps Enhance Accounting Students’ Case Analyses?
CAAA Annual Conference 2013
Fred Phillips
University of Saskatchewan
Date Posted: January 03, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper The Effect of Outcome Favorability and Fairness on Tax Compliance
CAAA Annual Conference 2013
Jonathan Farrar and Linda Thorne
Ryerson University and York University - Schulich School of Business
Date Posted: December 29, 2012
Working Paper Series
43 downloads

Incl. Electronic Paper The Effects of Autonomy, Internal Control, and Accountability on Overconfidence in Capital Budgeting Decisions
CAAA Annual Conference 2013
Johnny Jermias and Kin Hoi Billy Hu
Simon Fraser University (SFU) - Beedie School of Business and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: December 18, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success
Charles D. Bailey
University of Memphis
Date Posted: December 09, 2012
Last Revised: November 06, 2013
Working Paper Series
210 downloads

Incl. Electronic Paper Financial Constraints and the Incentive for Tax Planning
Rotman School of Management Working Paper No. 2163766, CAAA Annual Conference 2013
Alexander Edwards , Casey M. Schwab and Terry J. Shevlin
University of Toronto - Rotman School of Management , University of Georgia and University of California-Irvine
Date Posted: October 19, 2012
Last Revised: March 13, 2013
Working Paper Series
241 downloads

Incl. Electronic Paper Goodwill Accounting and Asymmetric Timeliness of Earnings
CAAA Annual Conference 2013
Sohyung Kim , Cheol Lee and Sung Wook Yoon
Brock University - Faculty of Business , Wayne State University and California State University, Northridge - Department of Accounting & IS
Date Posted: October 17, 2012
Working Paper Series
178 downloads

Accounting Comparability and Bank Loan Contracting
Rotman School of Management Working Paper No. 2138202, CAAA Annual Conference 2013
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: August 31, 2012
Last Revised: April 18, 2014
Working Paper Series

Incl. Electronic Paper Has Concentration in the Top Six Accounting Journals Changed Over Time?
CAAA Annual Conference 2013
Derek Oler , Mitchell Oler , Christopher J. Skousen and Jayson Talakai
Texas Tech University - Rawls College of Business , Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems , Utah State University - School of Accountancy and Texas Tech University - Area of Accounting
Date Posted: August 18, 2012
Last Revised: March 28, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper Do Joint Audits Improve or Impair Audit Quality?
Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Mingcherng Deng , Tong Lu , Dan A. Simunic and Minlei Ye
CUNY Baruch College , University of Houston , University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management
Date Posted: July 18, 2012
Last Revised: February 01, 2014
Working Paper Series
462 downloads

Incl. Electronic Paper Shareholder Activism and Political Spending
CAAA Annual Conference 2013
Vishal P. Baloria , Christine I. Wiedman and Kenneth J. Klassen
University of Waterloo , University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: June 07, 2012
Last Revised: November 19, 2013
Working Paper Series
167 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
51 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
94 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
53 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
167 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
116 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
95 downloads


 

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