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2008 CAAA Annual Conference (Archive)

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Viewing: 1 - 26 of 26 papers

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
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 2,026
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
University of California, Berkeley - Fisher Center for Real Estate and Urban Economics, Cornell University and McGill University - Desautels Faculty of Management
Downloads 1,084
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
HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 864
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
Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite
Downloads 753
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
Suffolk University - Sawyer School of Management and UNBSJ
Downloads 545
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
York University - Schlich School of Business and York University - Department of Accounting
Downloads 541
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
University of Waterloo, University of Waterloo - School of Accounting and Finance, University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 483
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
UNBSJ and affiliation not provided to SSRN
Downloads 439
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
University of Manitoba - Asper School of Business
Downloads 408
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
University of Waterloo, University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management

Multiple version iconThere are 2 versions of this paper

Downloads 401
11.

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
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 343
12.

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
Independent and Washington University in St. Louis - John M. Olin Business School
Downloads 325
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
Concordia University, Quebec and Concordia University - Department of Accountancy
Downloads 314
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
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 295
15.

Linking Knowledge to Accounting Transactions: A Database Approach

(CAAA) 2008 Annual Conference Paper
Number of pages: 18 Posted: 14 Jan 2008
Working Paper Series
University of Manitoba - Asper School of Business
Downloads 239
16.

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
Brunel University - Brunel Business School and Brunel University London - Brunel Business School
Downloads 238
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
University of Memphis, University of Arkansas and Louisiana Tech University
Downloads 207
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
Kennesaw State University, University of Surrey - Department of Psychology and Bentley University - Department of Accountancy
Downloads 205
19.

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
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 149
20.

IT Innovation Persistence and Financial Performance

(CAAA) 2008 Annual Conference Paper
Number of pages: 28 Posted: 15 Jan 2008
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 135
21.

What Roles Can Nonrecurring Items Play?

(CAAA) 2008 Annual Conference Paper
Number of pages: 61 Posted: 03 Jan 2008
Working Paper Series
Old Dominion University - College of Business & Public Administration
Downloads 132
22.

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
University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 113
23.

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

Multiple version iconThere are 2 versions of this paper

Downloads 113
24.

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
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Waterloo - School of Accounting and Finance and Independent
Downloads 112
25.

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
Brock University-Goodman School of Business
Downloads 109
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
Shidler College of Business, University of Birmingham - Department of Accounting and Finance and Brock University - Accounting
Downloads 33