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2010 CAAA Annual Conference (Archive)

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Viewing: 1 - 31 of 31 papers

1.

What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 08 Jan 2010 Last Revised: 10 Dec 2011
Accepted Paper Series
Sohyung Kim
Brock University - Faculty of Business
Downloads 750
2.

Does the Accrual Anomaly End When Accruals Reverse?

Number of pages: 55 Posted: 03 Sep 2009 Last Revised: 01 May 2013
Working Paper Series
Tatiana Fedyk, Zvi Singer and Theodore Sougiannis
University of San Francisco, HEC Montreal and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 582
3.

Factors Associated with Best Practices in Internal Auditing: Emerging vs. Developed Countries

CAAA Annual Conference 2010
Number of pages: 30 Posted: 29 Dec 2009 Last Revised: 10 Jan 2010
Working Paper Series
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Downloads 495
4.

Earnings Management Priorities of Private Family Firms

Number of pages: 32 Posted: 09 Jan 2010 Last Revised: 27 Apr 2012
Working Paper Series
Erlend Kvaal, John Christian Langli and Mohammad J. Abdolmohammadi
BI Norwegian Business School, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and Bentley University
Downloads 485
5.

Cultural Dimension and Professionalism and Uniformity of Internal Auditing Practice

CAAA Annual Conference 2010
Number of pages: 39 Posted: 29 Dec 2009 Last Revised: 10 Jan 2010
Working Paper Series
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Downloads 473
6.

The Effects of Strategy-Management Control System Misfits on Firm Performance

CAAA Annual Conference 2010
Number of pages: 42 Posted: 04 Jan 2010 Last Revised: 26 Jul 2014
Working Paper Series
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 435
7.

The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia

CAAA Annual Conference 2010
Number of pages: 35 Posted: 11 Jan 2010 Last Revised: 03 May 2012
Working Paper Series
Khairul Anuar Kamarudin, Keitha L. Dunstan and Tony van Zijl
Universiti Teknologi Mara, Bond University - School of Business and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 418
8.

Conditional Conservatism and the Yield Spread of Corporate Bond Issues

Review of Quantitative Finance and Accounting, Vol 46, No 4, 2016
Number of pages: 50 Posted: 09 Jan 2010 Last Revised: 25 Jan 2017
Accepted Paper Series
Mingzhi Liu and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Downloads 388
9.

The Relationship Between Corporate Governance and Firm Value: A Simultaneous Equations Approach for Analyzing the Case of Spain

CAAA Annual Conference 2010
Number of pages: 50 Posted: 12 Jan 2010 Last Revised: 03 Jun 2010
Working Paper Series
Eloisa Perez de Toledo
MacEwan University

Multiple version iconThere are 2 versions of this paper

Downloads 377
10.

Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients

Journal of Governance and Regulation 2(1): 7-23
Number of pages: 35 Posted: 06 Jan 2010 Last Revised: 04 Jun 2013
Accepted Paper Series
Hikaru Murase, Shingo Numata and Fumiko Takeda
University of Tokyo - Department of Technology Management for Innovation, Deloitte Touche Tohmatsu and University of Tokyo - Department of Technology Management for Innovation
Downloads 311
11.

Social Network and Firm Performance: An Empirical Analysis of Canadian Boards

CAAA Annual Conference 2010
Number of pages: 27 Posted: 10 Jan 2010 Last Revised: 02 Jun 2010
Working Paper Series
Saidatou Dicko and Gaetan Breton
University of Quebec at Montreal (UQAM) and University du Quebec at Montreal
Downloads 305
12.

What Do Auditor's Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference 2010
Number of pages: 54 Posted: 06 Jan 2010 Last Revised: 06 Jan 2015
Working Paper Series
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Department of Management and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 295
13.

Externalities and Internalities in Sustainability Reporting

CAAA Annual Conference 2010
Number of pages: 34 Posted: 05 Jan 2010
Working Paper Series
Irene M. Herremans, Jamal A. Nazari and Laurie Ingraham
University of Calgary - Haskayne School of Business, Beedie School of Business, Simon Fraser University and affiliation not provided to SSRN
Downloads 229
14.

Effects of Subjectivity and Goal Difficulty on Performance

CAAA Annual Conference 2010
Number of pages: 51 Posted: 07 Jan 2010 Last Revised: 19 Apr 2010
Working Paper Series
Khim Kelly, Thomas W. Vance and Alan Webb
University of Central Florida, Colorado State University, Fort Collins - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 158
15.

A Case of Academic Misconduct: Does Self-Interest Rule?

CAAA Annual Conference 2010
Number of pages: 31 Posted: 10 Jan 2010 Last Revised: 31 May 2010
Working Paper Series
Joanne C. Jones and Gary Spraakman
York University and York University
Downloads 156
16.

Signalling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia

CAAA Annual Conference 2010
Number of pages: 36 Posted: 07 Jan 2010
Working Paper Series
Sue Wright, Anne-Maree Thomas and Hai Wu
University of Newcastle, Macquarie University and Australian National University (ANU) - College of Business and Economics
Downloads 156
17.

An Experiment Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Students Learning to Journalize

Forthcoming, Issues in Accounting Education
Number of pages: 33 Posted: 22 Dec 2009 Last Revised: 07 Nov 2010
Working Paper Series
Fred Phillips
University of Saskatchewan
Downloads 143
18.

Like Moths Attracted to Flames: Managerial Hubris and Financial Reporting Fraud

CAAA Annual Conference 2010
Number of pages: 57 Posted: 05 Jan 2010 Last Revised: 01 Feb 2013
Working Paper Series
Michel Magnan, Denis Cormier and Pascale Lapointe‐Antunes
Concordia University - Department of Accountancy, University du Quebec a Montreal and Brock University - Faculty of Business
Downloads 128
19.

Voluntary Adoption of More Stringent Governance Policy on Audit Committees: Theory and Empirical Evidence

The Accounting Review, Forthcoming
Number of pages: 53 Posted: 08 Jan 2010 Last Revised: 19 Jun 2013
Working Paper Series
Feng Chen and Yue Li
University of Toronto - Rotman School of Management and University of Toronto - Joseph Rotman School of Management
Downloads 121
20.

Engaging Auditors: Field Investigation of a Courtship

CAAA Annual Conference 2010, University of Alberta School of Business Research Paper No. 2013-1013
Number of pages: 52 Posted: 06 Jan 2010 Last Revised: 12 Jun 2013
Working Paper Series
Krista J. Fiolleau, Kris J. Hoang, Karim Jamal and Shyam Sunder
University of Waterloo, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 108
21.

Exploring Changes in Management Compensation Structure in Canada: Evidence on the Consequences of Requiring Options Expensing

CAAA Annual Conference 2010
Number of pages: 56 Posted: 11 Jan 2010
Working Paper Series
Karrie Geremia, Carla Carnaghan and Toni Nelson
University of Lethbridge, University of Lethbridge - Faculty of Management and University of Lethbridge - Faculty of Management
Downloads 107
22.

Financial Control by Nurse Leaders in a British Columbia Health Authority

CAAA Annual Conference 2010
Number of pages: 27 Posted: 11 Jan 2010
Working Paper Series
Chris Duff
Royal Roads University
Downloads 85
23.

Persistent Profits & Transitory Losses: Role of IT Innovation Capability

CAAA Annual Conference 2010
Number of pages: 41 Posted: 10 Jan 2010 Last Revised: 31 May 2010
Working Paper Series
Changling Chen, Jee-Hae Lim and Theophanis C. Stratopoulos
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
Downloads 61
24.

Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating

CAAA Annual Conference 2010
Number of pages: 52 Posted: 11 Jan 2010
Working Paper Series
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 41
25.

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

CAAA Annual Conference 2010
Number of pages: 20 Posted: 10 Jan 2010 Last Revised: 27 Jul 2014
Working Paper Series
Réal Labelle and Samir Trabelsi
HEC Montréal - Stephen A. Jarislowsky Chair in Governance and Brock University - Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 41
26.

Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark

International Journal of Auditing, Vol. 14, Issue 2, pp. 211-231, July 2010
Number of pages: 21 Posted: 23 Jun 2010
Accepted Paper Series
Jill Collis
affiliation not provided to SSRN
Downloads 3
27.

Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk

CAAA Annual Conference 2010
Posted: 07 Jan 2010
Working Paper Series
Xiaohua Fang, Yanju Liu and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
28.

The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation

Advances in Accounting, Forthcoming
Posted: 28 Jun 2011 Last Revised: 25 Feb 2012
Accepted Paper Series
Kareen Brown and Jee-Hae Lim
Brock University and University of Waterloo - School of Accounting and Finance
29.

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

Accounting Review, Forthcoming
Posted: 04 Jan 2010 Last Revised: 07 Sep 2012
Accepted Paper Series
Jeong-Bon Kim, Xiaohong Liu and Liu Zheng
University of Waterloo, The University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics
30.

The Role of Industry Classification in Estimating Discretionary Accruals

Review of Quantitative Finance and Accounting, Vol. 40, No. 1, pp. 15-39, 2013
Posted: 13 Dec 2009 Last Revised: 01 Jan 2013
Accepted Paper Series
Thomas W. Scott and Karel Hrazdil
Independent and Simon Fraser University
31.

Type I and Type II Errors of Conservatism

CAAA Annual Conference 2010
Posted: 27 Nov 2009 Last Revised: 24 Jan 2014
Accepted Paper Series
Jumpei Nishitani
Ritsumeikan University
Submit a Paper Section 508 Text Only Pages

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