SSRN 2008 CAAA Annual Conference (Archive)

1.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper

Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013

Working Paper Series

Shuping Chen, Xia Chen, Qiang Cheng and Terry J. Shevlin

University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine

Downloads 1,786

2.

Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts

(CAAA) 2008 Annual Conference Paper

Number of pages: 40 Posted: 03 Jan 2008

Working Paper Series

Robert H. Edelstein, Peng Liu and Desmond Tsang

University of California, Berkeley - Fisher Center for Real Estate and Urban Economics, Cornell University and McGill University - Desautels Faculty of Management

Downloads 1,014

3.

The Effect of Section 404 of the Sarbanes-Oxley Act on Financial Reporting Quality

Journal of Accounting, Auditing and Finance, Vol. 26, No. 3, 2011

Number of pages: 56 Posted: 14 Jan 2008 Last Revised: 16 Jan 2012

Accepted Paper Series

Zvi Singer and Haifeng You

HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting

Downloads 839

4.

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

Number of pages: 47 Posted: 15 Jan 2008 Last Revised: 01 Nov 2010

Working Paper Series

Jean Bédard and Suzanne M. Paquette

Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite

Downloads 708

5.

The Impact of Information Technology on Performance Evaluation: Experience with Developing Countries

(CAAA) 2008 Annual Conference Paper

Number of pages: 30 Posted: 12 Jan 2008

Working Paper Series

Mawdudur Rahman and Mostaq M. Hussain

Suffolk University - Sawyer School of Management and UNBSJ

Downloads 529

6.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

(CAAA) 2008 Annual Conference Paper

Number of pages: 38 Posted: 06 Jan 2008

Working Paper Series

Jonathan Farrar and Amin Mawani

York University - Schlich School of Business and York University - Department of Accounting

Downloads 500

7.

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability

Contemporary Accounting Research, Forthcoming

Number of pages: 55 Posted: 12 Jan 2008 Last Revised: 14 Feb 2010

Working Paper Series

Sati P. Bandyopadhyay, Changling Chen, Alan Guoming Huang and Ranjini Jha

University of Waterloo, University of Waterloo - School of Accounting and Finance, University of Waterloo and University of Waterloo - School of Accounting and Finance

Downloads 464

8.

Non-Financial Performance Measurement Practices in Financial Services Industry: An Agency Theory Approach

(CAAA) 2008 Annual Conference Paper

Number of pages: 28 Posted: 12 Jan 2008

Working Paper Series

Mostaq M. Hussain and Gin Chong

UNBSJ and affiliation not provided to SSRN

Downloads 434

9.

Effect of Guanxi and Ethical Orientations on Chinese Auditors’ Ethical Reasoning

Managerial Auditing Journal. Vol 28, No 9, 2013

Number of pages: 39 Posted: 14 Jan 2008 Last Revised: 25 Jan 2017

Accepted Paper Series

Mingzhi Liu

University of Manitoba

Downloads 396

10.

Voluntary Assurance on Interim Financial Statements and Earnings Quality

(CAAA) 2008 Annual Conference Paper

Number of pages: 46 Posted: 08 Jan 2008

Working Paper Series

Sati P. Bandyopadhyay, J. Efrim Boritz and Guoping Liu

University of Waterloo, University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management

There are 2 versions of this paper

Downloads 385

11.

Intrinsic Motivation and Extrinsic Incentives: An Experimental Investigation of Endogenous Guidance and Gatekeeper Behaviour

(CAAA) 2008 Annual Conference Paper

Number of pages: 27 Posted: 15 Jan 2008

Working Paper Series

Amy K. Choy and Ronald R. King

Independent and Washington University in St. Louis - John M. Olin Business School

Downloads 319

12.

Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?

The Accounting Review. May 2015 (Forthcoming)

Number of pages: 51 Posted: 08 Jan 2008 Last Revised: 06 Jan 2015

Accepted Paper Series

J. Efrim Boritz, Natalia Kochetova-Kozloski and Linda A. Robinson

University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance

Downloads 311

13.

Auditor Incentive and Audit Size: Evidence from Chinese Audit Market

(CAAA) 2008 Annual Conference Paper

Number of pages: 28 Posted: 12 Jan 2008

Working Paper Series

Jun Zhan and Michel Magnan

Concordia University, Quebec and Concordia University - Department of Accountancy

Downloads 310

14.

Subordinates as the First Line of Defense Against Biased Financial Statements

Number of pages: 41 Posted: 12 Jan 2008 Last Revised: 27 Nov 2012

Working Paper Series

S. Jane Kennedy Jollineau, Thomas W. Vance and Alan Webb

University of San Diego - School of Business, Colorado State University, Fort Collins - Department of Accounting and University of Waterloo - School of Accounting and Finance

Downloads 292

15.

Differentiating Brand Assets from Goodwill Assets: The Artefact Based Approach to the Accounting Recognition of Marketing Related Assets

(CAAA) 2008 Annual Conference Paper

Number of pages: 40 Posted: 04 Jan 2008 Last Revised: 19 Jun 2008

Working Paper Series

Nevine El Tawy and Tony Tollington

Brunel University - Brunel Business School and Brunel University London - Brunel Business School

Downloads 236

16.

Linking Knowledge to Accounting Transactions: A Database Approach

(CAAA) 2008 Annual Conference Paper

Number of pages: 18 Posted: 14 Jan 2008

Working Paper Series

Robert Biscontri

University of Manitoba - Asper School of Business

Downloads 234

17.

Auditing Judgment and Dispositional Need for Closure: Effects on Hypothesis Generation and Confidence

(CAAA) 2008 Annual Conference Paper

Number of pages: 62 Posted: 14 Jan 2008 Last Revised: 10 Dec 2012

Working Paper Series

Charles D. Bailey, Cynthia M. Daily and Thomas J. Phillips

University of Memphis, University of Arkansas and Louisiana Tech University

Downloads 201

18.

Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants

(CAAA) 2008 Annual Conference Paper

Number of pages: 35 Posted: 04 Jan 2008

Working Paper Series

Donald Lamar Ariail, Nicholas Emler and Mohammad J. Abdolmohammadi

Kennesaw State University, University of Surrey - Department of Psychology and Bentley University

Downloads 201

19.

IT Innovation Persistence and Financial Performance

(CAAA) 2008 Annual Conference Paper

Number of pages: 28 Posted: 15 Jan 2008

Working Paper Series

Jee-Hae Lim and Theophanis C. Stratopoulos

University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

Downloads 133

20.

What Roles Can Nonrecurring Items Play?

(CAAA) 2008 Annual Conference Paper

Number of pages: 61 Posted: 03 Jan 2008

Working Paper Series

Yoshie Saito

Old Dominion University - College of Business & Public Administration

Downloads 131

21.

IT Control Weaknesses, IT Governance and Firm Performance

(CAAA) 2008 Annual Conference Paper

Number of pages: 39 Posted: 12 Jan 2008 Last Revised: 06 Jan 2015

Working Paper Series

J. Efrim Boritz and Jee-Hae Lim

University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

Downloads 121

22.

The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences

(CAAA) 2008 Annual Conference Paper

Number of pages: 36 Posted: 07 Jan 2008 Last Revised: 04 Jun 2008

Working Paper Series

Scott Jeffrey, Alan Webb and Axel K-D Schulz

University of Waterloo, University of Waterloo - School of Accounting and Finance and La Trobe University

There are 2 versions of this paper

Downloads 112

23.

Do Companies' Online Privacy Policy Disclosures Match Customer Needs?

(CAAA) 2008 Annual Conference Paper

Number of pages: 48 Posted: 12 Jan 2008 Last Revised: 24 Apr 2008

Working Paper Series

Won Gyun No, J. Efrim Boritz and R. P. Sundarraj

Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Waterloo - School of Accounting and Finance and Independent

Downloads 109

24.

To Tax or Not to Tax Income Trusts: The Valuation Effect of a Canadian Dividend Tax Cut

(CAAA) 2008 Annual Conference Paper

Number of pages: 22 Posted: 24 Dec 2007

Working Paper Series

Fayez A. Elayan

Brock University-Goodman School of Business

Downloads 108

25.

Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations

Journal of Information Systems 2014, Forthcoming, (CAAA) 2008 Annual Conference Paper

Number of pages: 35 Posted: 11 Jan 2008 Last Revised: 06 Jan 2015

Accepted Paper Series

Paulo S.C. Alencar, J. Efrim Boritz and Carla Carnaghan

University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management

Downloads 94

26.

An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium

(CAAA) 2008 Annual Conference Paper

Number of pages: 39 Posted: 14 Jan 2008

Working Paper Series

Roger S. Debreceny, Andy Lymer and Samir Trabelsi

Shidler College of Business, University of Birmingham - Department of Accounting and Finance and Brock University - Accounting

Downloads 31

Are Family Firms More Tax Aggressive Than Non-Family Firms?

Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts

The Effect of Section 404 of the Sarbanes-Oxley Act on Financial Reporting Quality

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

The Impact of Information Technology on Performance Evaluation: Experience with Developing Countries

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability

Non-Financial Performance Measurement Practices in Financial Services Industry: An Agency Theory Approach

Effect of Guanxi and Ethical Orientations on Chinese Auditors’ Ethical Reasoning

Voluntary Assurance on Interim Financial Statements and Earnings Quality

Voluntary Assurance on Interim Financial Statements and Earnings Quality

Voluntary Assurance on Interim Financial Statements and Earnings Quality

Intrinsic Motivation and Extrinsic Incentives: An Experimental Investigation of Endogenous Guidance and Gatekeeper Behaviour

Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?

Auditor Incentive and Audit Size: Evidence from Chinese Audit Market

Subordinates as the First Line of Defense Against Biased Financial Statements

Differentiating Brand Assets from Goodwill Assets: The Artefact Based Approach to the Accounting Recognition of Marketing Related Assets

Linking Knowledge to Accounting Transactions: A Database Approach

Auditing Judgment and Dispositional Need for Closure: Effects on Hypothesis Generation and Confidence

Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants

IT Innovation Persistence and Financial Performance

What Roles Can Nonrecurring Items Play?

IT Control Weaknesses, IT Governance and Firm Performance

The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences

The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences

The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences

Do Companies' Online Privacy Policy Disclosures Match Customer Needs?

To Tax or Not to Tax Income Trusts: The Valuation Effect of a Canadian Dividend Tax Cut

Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations

An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium

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