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2011 CAAA Annual Conference (Archive)

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Viewing: 1 - 50 of 76 papers

1.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Accepted Paper Series
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of Southern California - Leventhal School of Accounting
Downloads 3,116
2.

The Use of Balanced Scorecard Measures in Executive Incentives and Firm Performance

CAAA Annual Conference 2011
Number of pages: 44 Posted: 07 Jan 2011
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 981
3.

The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance

Accounting Review, Forthcoming
Number of pages: 47 Posted: 10 Aug 2010 Last Revised: 08 Mar 2013
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Colorado State University, Fort Collins - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 957
4.

Potential Adoption of IFRS by the United States: A Critical View

Accounting Horizons, 2013, Issue 2, pp. 271-299, CAAA Annual Conference 2011
Number of pages: 59 Posted: 18 Jan 2011 Last Revised: 06 Feb 2014
Accepted Paper Series
Ruhr-University Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 828
5.

Firms’ Real Earnings Management and Subsequent Stock Price Crash Risk

CAAA Annual Conference 2011
Number of pages: 43 Posted: 16 Jan 2011 Last Revised: 25 Aug 2011
Working Paper Series
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business
Downloads 761
6.

IFRS Consequences on Accounting Conservatism within Europe

CAAA Annual Conference 2011
Posted: 15 Dec 2010
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and CERAG-CNRS and University of Grenoble

Multiple version iconThere are 2 versions of this paper

Downloads 687
7.

Does Reputation Discipline Big 4 Audit Firms?

CAAA Annual Conference 2011, University of Alberta School of Business Research Paper No. 2013-1006
Number of pages: 43 Posted: 04 Jul 2010 Last Revised: 12 Jun 2013
Working Paper Series
City University of Hong Kong - College of Business, University of Alberta - Department of Accounting, Operations & Information Systems, Wuhan University - School of Economics and Management and School of Management, Huazhong University of Science and Technology
Downloads 682
8.

Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction

Number of pages: 38 Posted: 07 Dec 2014 Last Revised: 06 May 2018
Working Paper Series
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and University of Kansas
Downloads 598
9.

Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models?

CAAA Annual Conference 2011
Number of pages: 41 Posted: 10 Dec 2010 Last Revised: 13 Jan 2011
Working Paper Series
University of Windsor - Faculty of Business Administration
Downloads 538
10.

Process Mining: A New Research Methodology for AIS

CAAA Annual Conference 2011
Number of pages: 16 Posted: 24 Jan 2011
Working Paper Series
Rutgers Business School, Hasselt University and Rutgers Business School
Downloads 486
11.

XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information

CAAA Annual Conference 2011
Number of pages: 70 Posted: 14 Jan 2011
Working Paper Series
Iowa State University - Department of Accounting and Finance, Florida Atlantic University and Marquette University
Downloads 469
12.

Budgetary Participation: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance

CAAA Annual Conference 2011
Number of pages: 41 Posted: 22 Oct 2010 Last Revised: 10 May 2011
Working Paper Series
Simon Fraser University (SFU) - Beedie School of Business
Downloads 420
13.

The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models

CAAA Annual Conference 2011
Number of pages: 46 Posted: 09 Jan 2011
Working Paper Series
San Jose State University, Free University of Bozen-Bolzano - Faculty of Economics and Management and Independent
Downloads 409
14.

The Gendered Production of Audit Quality

CAAA Annual Conference 2011
Number of pages: 26 Posted: 16 Jan 2011 Last Revised: 05 Jun 2011
Working Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB

Multiple version iconThere are 2 versions of this paper

Downloads 405
15.

The Term Structure of Implied Costs of Equity Capital

Rotman School of Management Working Paper No. 1738401
Number of pages: 62 Posted: 12 Jan 2011 Last Revised: 05 Mar 2014
Working Paper Series
University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 396
16.

Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology

CAAA Annual Conference 2011
Posted: 16 Jan 2011
Working Paper Series
York University
Downloads 381
17.

Director Busyness, Director Tenure and the Likelihood of Encountering Corporate Governance Problems

CAAA Annual Conference 2011
Number of pages: 23 Posted: 18 Jan 2011
Working Paper Series
Wilfrid Laurier University and Wilfrid Laurier University - School of Business & Economics
Downloads 367
18.

Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation

Canadian Academic Accounting Association 2011
Number of pages: 41 Posted: 10 May 2011 Last Revised: 01 May 2013
Working Paper Series
American University of Beirut, Hong Kong Polytechnic University - School of Accounting and Finance and Brock University - Accounting
Downloads 362
19.

Effects of Stress on Auditors' Organizational Commitment, Job Satisfaction, and Job Performance

International Journal of Organizational Leadership 4 (2015) 303-314
Number of pages: 12 Posted: 09 Aug 2015
Accepted Paper Series
Islamic Azad University (IAU), Islamic Azad University (IAU), Islamic Azad University - Young Researchers and Elites Club and Islamic Azad University (IAU), Qazvin Branch, Department of Management
Downloads 354
20.

A Cross-Country Study of Legal Environment and Real Earnings Management

CAAA Annual Conference 2011
Number of pages: 44 Posted: 16 Jan 2011 Last Revised: 25 Aug 2011
Working Paper Series
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business
Downloads 349
21.

Post-Listing Performance and Private Sector Regulation: The Experience of the AIM

Chicago Booth Research Paper 13-14 (2013).
Number of pages: 59 Posted: 16 Jan 2011 Last Revised: 19 Aug 2016
Accepted Paper Series
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 337
22.

Auditor Independence in Appearance: An Examination of Perception Differences between Accountants and Non-Accountants

CAAA Annual Conference 2011
Number of pages: 29 Posted: 16 Jan 2011
Working Paper Series
The College of New Jersey and affiliation not provided to SSRN
Downloads 331
23.

Conditional Conservatism and Accrual Persistence

CAAA Annual Conference 2011
Number of pages: 36 Posted: 16 Jan 2011
Working Paper Series
University of Lethbridge and Dalhousie University
Downloads 322
24.

Firm Accrual Quality Surrounding Restatements

CAAA Annual Conference 2011
Number of pages: 56 Posted: 12 Dec 2009 Last Revised: 13 Jan 2011
Working Paper Series
University of Waterloo and Wilfrid Laurier University - School of Business & Economics
Downloads 308
25.

The Link between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance: A Contingency Approach

CAAA Annual Conference 2011
Number of pages: 38 Posted: 17 Jan 2011
Working Paper Series
Concordia University, Quebec - Department of Accountancy
Downloads 306
26.

Debt Maturity and Tax Avoidance

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 23 Sep 2015
Accepted Paper Series
ESADE - Ramon Llull University
Downloads 302
27.

The Role of Micro-Level Organizational Variables in Sustainability Reporting

CAAA Annual Conference 2011
Number of pages: 25 Posted: 16 Jan 2011
Working Paper Series
University of Calgary - Haskayne School of Business, Beedie School of Business, Simon Fraser University and University of Calgary
Downloads 287
28.

A Field Study on the Acceptance and Use of a New Accounting System

CAAA Annual Conference 2011
Number of pages: 45 Posted: 18 Jan 2011
Working Paper Series
Suffolk University, Michigan State University - Department of Accounting & Information Systems and Harvard University - Accounting & Control Unit
Downloads 286
29.

Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management

CAAA Annual Conference 2011
Number of pages: 41 Posted: 18 Jan 2011
Working Paper Series
University du Quebec a Montreal, Brock University - Faculty of Business and Wilfrid Laurier University

Multiple version iconThere are 3 versions of this paper

Downloads 272
30.

Legal Liability, Government Intervention, and Auditor Behaviour: Evidence from Structural Reform of Audit Firms in China

European Accounting Review, Forthcoming
Number of pages: 54 Posted: 09 Jun 2014 Last Revised: 18 Sep 2015
Accepted Paper Series
University of Wollongong - Faculty of Commerce, University of Wollongong and Macquarie University - Department of Applied Finance and Actuarial Studies
Downloads 263
31.

The Future of Audit: A Modified Delphi Approach

CAAA Annual Conference 2011
Number of pages: 31 Posted: 16 Jan 2011
Working Paper Series
Rutgers Business School, Rutgers University and Fairfield University - Charles F. Dolan School of Business
Downloads 261
32.

Capital market development and confidence in disclosure quality

Number of pages: 54 Posted: 01 Apr 2015 Last Revised: 23 Jan 2017
Working Paper Series
University of California, Los Angeles (UCLA) - Accounting Area
Downloads 253
33.

Choice of Board Governance and Auditing in U.S. Family Firms

CAAA Annual Conference 2011
Number of pages: 47 Posted: 11 Jan 2011
Working Paper Series
University of Texas at Arlington - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Lingnan University - Department of Finance and Insurance
Downloads 253
34.

Were Trump's Fake Losses Legal as Tax Deductions?

U of Texas Law, Public Law Research Paper
Number of pages: 7 Posted: 23 Oct 2016 Last Revised: 29 Oct 2016
Working Paper Series
University of Texas at Austin - School of Law
Downloads 234
35.

Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?

CAAA Annual Conference 2011
Number of pages: 43 Posted: 17 Jan 2011
Working Paper Series
University of Cincinnati - Department of Accounting, University of Missouri at Saint Louis, University of Missouri at St. Louis - College of Business Administration and Federal Reserve Board
Downloads 224
36.

The Market for Corporate Control and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 44 Posted: 11 Jan 2011
Working Paper Series
City University of Hong Kong - College of Business, University of Toronto - Rotman School of Management and McMaster University - Michael G. DeGroote School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 218
37.

Determinants of Executive Compensation in Private Family Firms

CAAA Annual Conference 2011
Number of pages: 38 Posted: 17 Jan 2011
Working Paper Series
BI Norwegian Business School and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Downloads 188
38.

Ownership Structure, Institutional Development, and Political Extraction: Evidence from China

CAAA Annual Conference 2011, Singapore Management University School of Accountancy Research Paper No. 2014-08
Number of pages: 42 Posted: 16 Jan 2011 Last Revised: 21 Jan 2014
Working Paper Series
Singapore Management University - School of Accountancy and Stony Brook University
Downloads 184
39.

The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions

CAAA Annual Conference 2011
Number of pages: 39 Posted: 26 Dec 2010
Working Paper Series
ISCTE-IUL Instituto Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 177
40.

Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?

Journal of Accounting Research, Forthcoming, CAAA Annual Conference 2011
Number of pages: 49 Posted: 26 Sep 2009 Last Revised: 12 Jan 2011
Accepted Paper Series
National University of Singapore (NUS), Business School, National University of Singapore (NUS) - Department of Accounting and University of Windsor - Faculty of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 175
41.

It’s All Overreaction: Earning Momentum to Value/Growth

CAAA Annual Conference 2011
Number of pages: 2 Posted: 19 Jun 2010 Last Revised: 01 Dec 2011
Working Paper Series
Alfaisal University
Downloads 166
42.

Book-to-Market Decomposition and the Accrual Anomaly

CAAA Annual Conference 2011
Number of pages: 42 Posted: 30 Dec 2010
Working Paper Series
Florida International University (FIU) - School of Accounting and Florida International University (FIU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 151
43.

Ex-Dividend Day Returns When Dividend and Capital Gains are Taxed at the Same Rate

Number of pages: 13 Posted: 17 Aug 2011
Working Paper Series
IQS School of Management (Universitat Ramon Llull), IQS School of Management-Universitat Ramon Llull and University of Barcelona
Downloads 145
44.

R&D Expenditures and Implied Equity Risk Premium

CAAA Annual Conference 2011
Number of pages: 41 Posted: 17 Jan 2011
Working Paper Series
Washburn University - School of Business and Kent State University
Downloads 145
45.

Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?

CAAA Annual Conference 2011
Number of pages: 51 Posted: 16 Jan 2011 Last Revised: 27 Jan 2013
Working Paper Series
Independent, NUS and Dalhousie University
Downloads 142
46.

An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets

CAAA Annual Conference 2011
Number of pages: 49 Posted: 29 Nov 2010 Last Revised: 19 Jun 2015
Working Paper Series
University Paris-Dauphine - DRM Finance, HEC Paris and HEC Paris - Accounting and Management Control Department

Multiple version iconThere are 2 versions of this paper

Downloads 140
47.

An Empirical Analysis of Risk and Liability Components

CAAA Annual Conference 2011
Number of pages: 55 Posted: 18 Jan 2011
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 137
48.

Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis

International Journal of Auditing, Forthcoming
Number of pages: 38 Posted: 10 Jan 2010 Last Revised: 21 Jan 2016
Accepted Paper Series
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 128
50.

Social Networks of the Board Members and Acquisition of Resources by the Firm: A Case Study

CAAA Annual Conference 2011
Number of pages: 29 Posted: 18 Jan 2011
Working Paper Series
University of Quebec at Montreal (UQAM) and University du Quebec at Montreal
Downloads 108