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SSRN eLibrary Search Results
Canadian Academic Accounting Association (CAAA)
56,034 Total downloads | Link to this page

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Showing Papers 1 - 50 of 300
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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
76 downloads

Incl. Electronic Paper Effects on Audit Market Shares: BIG-4 Pricing Strategies or Non BIG-4 Market Power?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Hua Xin and Bharat Sarath
Rutgers, The State University of New Jersey - Rutgers University, Newark and Rutgers, The State University of New Jersey - Accounting
Date Posted: February 25, 2014
Working Paper Series
320 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
21 downloads

Incl. Electronic Paper On the Association between 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, The State University of New Jersey - Rutgers University, Newark
Date Posted: January 16, 2014
Working Paper Series
57 downloads

Incl. Electronic Paper Corporate Social Responsibility, Earnings Management, and Firm Performance: Evidence from Panel VAR Estimation
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Mark C. Anderson , Soonchul Hyun and Hussein A. Warsame
Haskayne School of Business , University of Calgary - Haskayne School of Business and University of Calgary
Date Posted: January 16, 2014
Last Revised: August 19, 2014
Working Paper Series
156 downloads

Incl. Electronic Paper Fair Value Accounting and Investment Efficiency
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Mohamed Zaher Bouaziz and Gaetan Breton
Université de Moncton and University du Quebec at Montreal
Date Posted: January 16, 2014
Working Paper Series
85 downloads

Incl. Electronic Paper Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Wendy Brookes , Fayez A. Elayan and Jennifer Li
Brock University , Brock University - Department of Accounting, Faculty of Business and Brock University
Date Posted: January 16, 2014
Working Paper Series
64 downloads

Incl. Electronic Paper The Impact of Environmental, Social and Governance (ESG) Standards on the Value of Cash Holdings: Evidence from Canadian Firms
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Eloisa Perez de Toledo and Evandro Bocatto
MacEwan University and MacEwan University
Date Posted: January 16, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Higher ERC or Higher Future ERC from Income Smoothness? - The Role of Information Environment
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
C.S. Agnes Cheng , Joseph Atkins Johnston and Shuo Li
Hong Kong Polytechnic University - School of Accounting and Finance , City University of Hong Kong (CityUHK) and The Hong Kong Polytechnic University
Date Posted: January 16, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Publication Bias in Recent Empirical Accounting Research
2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Fox School of Business Research Paper No. 14-027
Sudipta Basu and Han-Up Park
Temple University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: January 16, 2014
Last Revised: September 23, 2014
Working Paper Series
177 downloads

Incl. Electronic Paper Voluntary Assurance on Interim Financial Statements and Earnings Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
J. Efrim Boritz and Sati P. Bandyopadhyay
University of Waterloo - School of Accounting and Finance and University of Waterloo
Date Posted: January 16, 2014
Working Paper Series
56 downloads

Incl. Electronic Paper Real Earnings Management and Governance Attributes in the Context of IPO Failure
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Chalouati Emna , Samir Trabelsi and Hamadi Matoussi
University of Manouba , Brock University - Accounting and University of Manouba - Gestion
Date Posted: January 16, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Estimating Downside Tax Risk Using Large Unfavorable Tax Payments
Andrew M. Bauer and Kenneth J. Klassen
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: January 16, 2014
Last Revised: September 18, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper Lending to Strangers: Does Verification Matter?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Michael S. Maier
University of Alberta - Department of Accounting, Operations and Information Systems
Date Posted: January 16, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Hybridized Professional Groups and Institutional Work: COSO and the Rise of Enterprise Risk Management
Accounting, Organizations and Society, Vol. 39, No. 5, 2014
Christie Hayne and Clinton Free
Queen's University - School of Business and UNSW Australia Business School, School of Accounting
Date Posted: January 16, 2014
Last Revised: July 16, 2014
Accepted Paper Series
81 downloads

Incl. Electronic Paper Use of Specialists During an Audit
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
J. Efrim Boritz , Linda A Robinson , Christopher Wong and Natalia Kochetova-Kozloski
University of Waterloo - School of Accounting and Finance , University of Waterloo - School of Accounting and Finance , University of Waterloo - School of Accounting and Finance and Saint Mary’s University - Sobey School of Business
Date Posted: January 16, 2014
Last Revised: October 31, 2014
Working Paper Series
66 downloads

Incl. Electronic Paper Conditional Conservatism in U.S. High- and Low- Technology Firms
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Mariem Khalifa , Samir Trabelsi and Hamadi Matoussi
Independent , Brock University - Accounting and University of Manouba - Gestion
Date Posted: January 16, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper Managerial Risk-Taking and CEO Excess Compensation
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Syed Rahat Ali Jafri and Samir Trabelsi
Independent and Brock University - Accounting
Date Posted: January 16, 2014
Working Paper Series
55 downloads

Incl. Electronic Paper Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Shahid Ali Khan , Mark C. Anderson and Hussein A. Warsame
University of Calgary , Haskayne School of Business and University of Calgary
Date Posted: January 16, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper IFRS and Financial Reporting Quality: Value Relevance Evidence from Canada
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Oliver Okafor
SAIT Polytechnic
Date Posted: January 16, 2014
Last Revised: May 02, 2014
Working Paper Series
68 downloads

Incl. Electronic Paper Stop Bashing: Chinese Firms Have Better Financial Reporting Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Zhefeng Frank Liu , Fayez A. Elayan , Jennifer Li and Kareen Brown
Brock University , Brock University - Department of Accounting, Faculty of Business , Brock University and Brock University
Date Posted: January 15, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Revisiting the Common Assumptions About the Desirability of Earnings Smoothness
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Najlaa A Kallousa and Hussein A. Warsame
University of Calgary and University of Calgary
Date Posted: January 15, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Identifying Unintentional Error in Restatement Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Louise Hayes
University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper 'Say-on-Pay' Votes and Compensation Practices
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Kin Lo and Shuo Yang
University of British Columbia (UBC) - Sauder School of Business and University of British Columbia (UBC) - Division of Accounting
Date Posted: January 15, 2014
Working Paper Series
64 downloads

Incl. Electronic Paper Does Information Technology Reputation Affect Bank Loan Terms?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Jeong-Bon Bon Kim V , Byron Song and Theophanis C. Stratopoulos
City University of Hong Kong , Hong Kong Baptist University (HKBU) - Business and University of Waterloo - School of Accounting and Finance
Date Posted: January 14, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper An Advancement in an Accounting Technology as an Aid to Shaping a Governable Domain
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Ron Baker and Morina Rennie
University of Guelph and University of Regina
Date Posted: January 14, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Strategic Silence, Insider Selling and Litigation Risk
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Mary Brooke Billings and Matthew C. Cedergren
New York University and New York University (NYU)
Date Posted: January 12, 2014
Last Revised: September 17, 2014
Working Paper Series
131 downloads

The Relative Usefulness of Cash Flows, Accrual Earnings, and Stock Returns in CEO Replacement Decisions and Investor Protection: International Evidence
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Jinshuai Hu and Jeong-Bon Bon Kim V
Xiamen University - Institute for Financial and Accounting Studies and City University of Hong Kong
Date Posted: January 11, 2014
Last Revised: March 19, 2014
Working Paper Series

Incl. Electronic Paper The Relative Option to Stock Volume (OS) and Market Response to Earnings Surprises
2014 Canadian Academic Accounting Association (CAAA) Annual Conference, 2014 American Accounting Association (AAA) Conference
Atul Rai and Semih Tartaroglu
Wichita State University and Wichita State University
Date Posted: January 08, 2014
Last Revised: August 19, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Course Grades or Faculty Intuition: Which is a Better Predictor of Student Success on Professional Accounting Exams?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Camillo Lento and Naqi Sayed
Lakehead University and Lakehead University, Faculty of Business Administration
Date Posted: January 07, 2014
Last Revised: July 17, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Beyond Control: Using the Balanced Scorecard to Change Culture and Implement Strategy
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Ken Ogata and Gary Spraakman
York University and York University
Date Posted: January 06, 2014
Working Paper Series
85 downloads

Incl. Electronic Paper The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Lan Guo , Theresa Libby and Xiaotao Kelvin Liu
Wilfrid Laurier University , University of Waterloo - School of Accounting and Finance and Northeastern University - Accounting Group
Date Posted: January 04, 2014
Last Revised: March 19, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Benjamin Segal , Dan Segal and Yoonseok Zang
INSEAD - Accounting & Control Area , Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Date Posted: January 01, 2014
Working Paper Series
96 downloads

Incl. Electronic Paper Ethical Performance, Financial Performance and the Quality of Financial Reporting
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Fayez A. Elayan , Jennifer Li , Zhefeng Frank Liu , Thomas Meyer and Sandra Felton
Brock University - Department of Accounting, Faculty of Business , Brock University , Brock University , Southeastern Louisiana University and Brock University
Date Posted: January 01, 2014
Working Paper Series
92 downloads

Incl. Electronic Paper Managers’ Pay Duration and Voluntary Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Qiang Cheng and Young Jun Cho
Singapore Management University and Singapore Management University - School of Accountancy
Date Posted: December 30, 2013
Last Revised: June 11, 2014
Working Paper Series
95 downloads

Incl. Electronic Paper Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Vishal P. Baloria and Kenneth J. Klassen
Boston College and University of Waterloo - School of Accounting and Finance
Date Posted: November 19, 2013
Last Revised: January 03, 2014
Working Paper Series
38 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

An Intra- and Inter-Industry Evaluation of Three Classification Schemes Common in Capital Market Research
Applied Economics, Vol. 46, No. 17, 2014
Karel Hrazdil , Kim Trottier and Ray Zhang
Simon Fraser University , Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business
Date Posted: October 10, 2013
Last Revised: June 08, 2014
Accepted Paper Series

Incl. Electronic Paper On Efficient Taxation

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

Incl. Electronic Paper Accounting Conservatism and Management Earnings Forecast
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Bikki Jaggi and Hua Xin
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers, The State University of New Jersey - Rutgers University, Newark
Date Posted: April 06, 2013
Last Revised: January 15, 2014
Working Paper Series
729 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
89 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
37 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
29 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
251 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
64 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
311 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
191 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
72 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
24 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
31 downloads


 

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