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2009 CAAA Annual Conference (Archive)

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Viewing: 1 - 39 of 39 papers

1.

Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS

CAAA Annual Conference 2009 Paper
Number of pages: 42 Posted: 13 Jan 2009
Working Paper Series
York University and Ryerson University - Ted Rogers School of Management
Downloads 1,551
2.

The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies

CAAA Annual Conference 2009 Paper
Number of pages: 12 Posted: 19 Jan 2009
Working Paper Series
HEC Montreal
Downloads 605
3.

Earnings Management and Thresholds: Are Manipulated Amounts Significant?

CAAA Annual Conference 2009 Paper
Number of pages: 24 Posted: 27 Jan 2009
Working Paper Series
Ecole Normale Superieure de Cachan (ENS)
Downloads 566
4.

Equity Incentives and Earnings Management: Evidence from the Banking Industry

CAAA Annual Conference 2009 Paper
Number of pages: 46 Posted: 14 Jan 2009
Working Paper Series
Singapore Management University, University of Wisconsin - Wisconsin School of Business and University of Toronto - Rotman School of Management
Downloads 565
5.

The Impact of Performance-Based CEO and CFO Compensation on Internal Control Quality

Number of pages: 52 Posted: 13 Jan 2009 Last Revised: 20 May 2010
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Michigan - Dearborn and University of Waterloo - School of Accounting and Finance
Downloads 533
6.

Business Strategy, Executive Compensation, and Firm Performance

CAAA Annual Conference 2009 Paper
Number of pages: 36 Posted: 13 Jan 2009
Working Paper Series
Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 395
7.

Accounting Restatements and External Financing Choices

Contemporary Accounting Research 30 (2): 750-779, Summer 2013
Number of pages: 45 Posted: 10 Jan 2009 Last Revised: 05 Mar 2014
Accepted Paper Series
Singapore Management University, Singapore Management University and Boston College

Multiple version iconThere are 2 versions of this paper

Downloads 387
8.

Auditor-Client Interdependence and Audit Quality: Partner-Level Evidence

CAAA Annual Conference 2009 Paper
Number of pages: 37 Posted: 13 Jan 2009
Working Paper Series
City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 379
9.

Cultural Dimension as an Explanatory Variable in Use and Compliance with Internal Auditing Standards in Nineteen Countries

CAAA Annual Conference 2009 Paper
Number of pages: 35 Posted: 12 Jan 2009
Working Paper Series
Bentley University and Université Catholique de Louvain
Downloads 362
10.

Practicing Accountants' Views of the Content of Accounting Ethics Courses

CAAA Annual Conference 2009 Paper
Number of pages: 32 Posted: 12 Jan 2009 Last Revised: 17 Aug 2009
Working Paper Series
Bentley University and Wayne State University
Downloads 334
11.

Global Audit Firm Networks and Their Reputation Risk

Journal of Accounting, Auditing & Finance 29(3): 203-237, 2014
Number of pages: 53 Posted: 13 Jan 2009 Last Revised: 26 Jun 2016
Accepted Paper Series
Old Dominion University - College of Business & Public Administration and University of Tokyo - Department of Technology Management for Innovation
Downloads 262
12.

The Relationship Between Executive Stock Options Compensation and Firm Value

CAAA Annual Conference 2009 Paper
Number of pages: 53 Posted: 13 Jan 2009 Last Revised: 17 Aug 2009
Working Paper Series
University of Massachusetts Dartmouth - Charlton College of Business and University of Calgary
Downloads 247
13.

Understanding Auditor Negotiations Through the Lens of Social Identity: The Effects of Gender and Firm Identification

CAAA Annual Conference 2009 Paper
Number of pages: 48 Posted: 16 Jan 2009
Working Paper Series
York University
Downloads 243
14.

Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks

CAAA Annual Conference 2009 Paper
Number of pages: 40 Posted: 14 Jan 2009
Working Paper Series
Beedie School of Business, Simon Fraser University
Downloads 240
15.

Corporate Governance, the Extent of Non-Audit Services and Auditor Independence: Evidence from Firms Issuing Financing

CAAA Annual Conference 2009 Paper
Number of pages: 41 Posted: 13 Jan 2009
Working Paper Series
Wilfrid Laurier University and University of Toronto - Rotman School of Management
Downloads 233
16.

Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording

Issues in Accounting Education, Forthcoming
Number of pages: 1 Posted: 30 Jun 2008 Last Revised: 07 Nov 2010
Working Paper Series
University of Saskatchewan and Quantum Simulations, Inc.
Downloads 191
17.

The Role of Internal Processes in the Sustainability Performance and Disclosure Relationship

CAAA Annual Conference 2009 Paper
Number of pages: 46 Posted: 13 Jan 2009
Working Paper Series
University of Manitoba, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 180
18.

Value Relevance of the Stock Options Disclosure or Reporting

CAAA Annual Conference 2009 Paper
Number of pages: 32 Posted: 14 Jan 2009
Working Paper Series
Université de Sherbrooke, Université de Moncton and Département des sciences comptables et de fiscalité
Downloads 174
19.

Cognitive Effects of Decomposition on Fraud-Risk Assessments

CAAA Annual Conference 2009 Paper
Number of pages: 40 Posted: 10 Jan 2009
Working Paper Series
Simon Fraser University (SFU) - Accounting Area
Downloads 169
20.

SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures

CAAA Annual Conference 2009 Paper
Number of pages: 51 Posted: 14 Jan 2009
Working Paper Series
McGill University - Desautels Faculty of Management, Cornell University and McGill University - Desautels Faculty of Management

Multiple version iconThere are 2 versions of this paper

Downloads 163
21.

Managing Earnings to Meet Critical Thresholds and the Role of Corporate Governance: A Case Study of China

CAAA Annual Conference 2009 Paper
Number of pages: 47 Posted: 13 Jan 2009
Working Paper Series
York University
Downloads 159
22.

Actuaries and Accountants: The Tower of Babel

CAAA Annual Conference 2009 Paper
Number of pages: 41 Posted: 14 Jan 2009
Working Paper Series
University of Manitoba - Department of Accounting and Finance, University of Manitoba - Department of Accounting and Finance and University of Manitoba
Downloads 120
23.

Transaction Structuring and Canadian Convertible Debt

CAAA Annual Conference 2009 Paper
Number of pages: 53 Posted: 29 May 2008 Last Revised: 27 Jan 2013
Working Paper Series
Independent, University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 114
24.

Earnings Misreporting, the Sarbanes-Oxley Act and Changes in CEO Compensation

CAAA Annual Conference 2009 Paper
Number of pages: 35 Posted: 08 Jan 2009
Working Paper Series
Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Downloads 98
25.

Budgetary Control for Rehabilitation Centers Based on a Classification System: An Experimentation for Senior Citizens Referred for Visual Impairment

CAAA Annual Conference 2009 Paper
Number of pages: 28 Posted: 08 Jan 2009 Last Revised: 14 Apr 2009
Working Paper Series
Université de Sherbrooke, Université de Sherbrooke and Institut de Réadaptation en Déficience Physique de Québec
Downloads 53
26.

Uncertainty and the Decision to Manage Earnings

CAAA Annual Conference 2009 Paper
Number of pages: 28 Posted: 16 Jan 2009 Last Revised: 07 Sep 2010
Working Paper Series
University of Waterloo - School of Accounting and Finance and Colorado State University, Fort Collins - Department of Accounting
Downloads 46
27.

The Economic Consequences of Disclosure Regulation: Evidence from Online Disclosure of Corporate Governance Practices in U.S. and Canadian markets

CAAA Annual Conference 2009 Paper
Number of pages: 29 Posted: 14 Jan 2009 Last Revised: 28 May 2013
Working Paper Series
Brock University - Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 38
28.

Backdating of Employee Stock Options: Signaling Effects for Corporate Governance and Internal Control Deficiencies

CAAA Annual Conference 2009 Paper
Number of pages: 43 Posted: 12 Jan 2009
Working Paper Series
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 16
29.

Compensation Contract Adjustments and the Economic Consequences of Financial Reporting in Response to FAS 123R: Accelerated Vesting of Employee Stock Options

CAAA Annual Conference 2009 Paper
Number of pages: 33 Posted: 10 Jan 2009
Working Paper Series
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 11
30.

Accountants' Sensitivity to Dimensions of Information Integrity

CAAA Annual Conference 2009 Paper
Number of pages: 54 Posted: 14 Jan 2009
Working Paper Series
Wilfrid Laurier University - School of Business & Economics and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 9
31.

The Process of Sustainability Reporting: A Look Inside Organizations

CAAA Annual Conference 2009 Paper
Number of pages: 32 Posted: 13 Jan 2009
Working Paper Series
University of Calgary - Haskayne School of Business, affiliation not provided to SSRN and Beedie School of Business, Simon Fraser University
Downloads 3
32.

A Conceptual Framework for Learning Management Accounting

CAAA Annual Conference 2009 Paper
Posted: 12 Jan 2009 Last Revised: 17 Apr 2009
Working Paper Series
York University
33.

Accounting for the Dissolution of a Nation State: The Price of Scotland

CAAA Annual Conference 2009 Paper
Posted: 13 Jan 2009
Working Paper Series
Concordia University
34.

Determinants of Quantitative Information Withholding in Annual Reports

Posted: 14 Jan 2009 Last Revised: 10 Mar 2010
Working Paper Series
Institut d'Administration des Entreprises de Lyon (IAE Lyon) and ESSEC Business School - Department of Accounting and Management Control
35.

Insights into Method Triangulation and 'Paradigms' in Interpretive Management Accounting Research

Management Accounting Research, Forthcoming
Posted: 11 Apr 2010
Accepted Paper Series
Aalto University and affiliation not provided to SSRN
36.

IT Capability and a Firm’s Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s

Journal of Information Systems, Vol. 25, No. 2, pp. 117-144, Fall 2011
Posted: 14 Jan 2009 Last Revised: 26 Jul 2014
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
37.

Market Efficiency and the Post-Earnings Announcement Drift

Contemporary Accounting Research, Vol. 28, No. 3, pp. 926-956, 2011
Posted: 03 Sep 2008 Last Revised: 28 Sep 2011
Accepted Paper Series
Simon Fraser University and Simon Fraser University
38.

The Signaling Paradox Revisited

CAAA Annual Conference 2009 Paper
Posted: 14 Jan 2009 Last Revised: 09 May 2012
Working Paper Series
Ryerson University - Ted Rogers School of Management
39.

Why Do Healthy Firms Freeze Their Defined Benefit Pension Plans?

Global Finance Journal, Vol. 21, No. 3, pp. 293-303, 2010
Posted: 14 Jan 2009 Last Revised: 14 Dec 2010
Accepted Paper Series
Simon Fraser University (SFU) and Simon Fraser University