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2008 CAAA Annual Conference (Archive)

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Viewing: 1 - 26 of 26 papers

1.

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 349
2.

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

Number of pages: 54 Posted: 15 Jan 2008 Last Revised: 01 Nov 2010
Working Paper Series
Université Laval - École de comptabilité and Université Laval, École de comptabilité
Downloads 910
3.

IT Innovation Persistence and Financial Performance

(CAAA) 2008 Annual Conference Paper
Number of pages: 28 Posted: 15 Jan 2008
Working Paper Series
University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance
Downloads 153
4.

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 247
5.

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
James Madison University, University of Arkansas and Louisiana Tech University
Downloads 228
6.

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 942
7.

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 BusinessUniversity of Manitoba - Department of Accounting and Finance
Downloads 431
8.

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 59
9.

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
Chapman University - The George L. Argyros School of Business & Economics, Colorado State University, Fort Collins - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 317
10.

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 674
11.

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 558
12.

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 454
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 333
14.

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 Hawaii, Manoa
Downloads 313
15.

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 122
16.

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

Journal of Information Systems (2014) 28 (2): 231–256. https://doi.org/10.2308/isys-50809, (CAAA) 2008 Annual Conference Paper
Number of pages: 35 Posted: 11 Jan 2008 Last Revised: 09 Dec 2021
Accepted Paper Series
University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 165
17.

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 465
18.

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

The Accounting Review. Vol. 90 (May) 2015: 881-915
Number of pages: 51 Posted: 08 Jan 2008 Last Revised: 09 Dec 2021
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 425
19.

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 180
20.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

Edgar, T.E., Farrar, J. and Mawani, A. “Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis” Canadian Tax Journal 2008, 56(4): 803-869
Number of pages: 38 Posted: 06 Jan 2008 Last Revised: 17 Nov 2021
Working Paper Series
York University - Schlich School of Business and York University - Department of Accounting
Downloads 623
21.

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 256
22.

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 216
23.

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 - S.C. Johnson College of Business - School of Hotel Administration and McGill University - Desautels Faculty of Management
Downloads 1,290
24.

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 139
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 119
26.

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 - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 2,405