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2011 CAAA Annual Conference (Archive)
18,940 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Incl. Electronic Paper Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and Optimization
Steen Nielsen
Department of Economics and Business Economics
Date Posted: June 23, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Were Trump's Fake Losses Legal as Tax Deductions?
U of Texas Law, Public Law Research Paper
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: October 23, 2016
Last Revised: October 29, 2016
Working Paper Series
220 downloads

Incl. Electronic Paper Can We Predict Success in the First Intermediate Accounting Course from Sophomore-Level Performance?
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Marvin Lynn Bouillon and Clemense Edmond Ehoff
Central Washington University and Central Washington University
Date Posted: July 15, 2016
Accepted Paper Series
43 downloads

Incl. Electronic Paper Debt Maturity and Tax Avoidance
European Accounting Review, Forthcoming
Petya Platikanova
ESADE - Ramon Llull University
Date Posted: September 23, 2015
Accepted Paper Series
230 downloads

Incl. Electronic Paper Effects of Stress on Auditors' Organizational Commitment, Job Satisfaction, and Job Performance
International Journal of Organizational Leadership 4 (2015) 303-314
Abolghasem Masihabadi, Alireza Rajaei, Amir Shams Koloukhi Sr. and Hossein Arash Parsian
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
Date Posted: August 09, 2015
Accepted Paper Series
276 downloads

Incl. Electronic Paper Capital market development and confidence in disclosure quality
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: April 01, 2015
Last Revised: January 23, 2017
Working Paper Series
218 downloads

Incl. Electronic Paper Survey Evidence on the Relationship between Audit Workloads, Job Satisfaction, and Audit Quality
Julie Persellin, Jaime J. Schmidt, Scott D. Vandervelde and Michael S. Wilkins
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and Trinity University
Date Posted: December 07, 2014
Last Revised: May 02, 2017
Working Paper Series
408 downloads

Incl. Electronic Paper Legal Liability, Government Intervention, and Auditor Behaviour: Evidence from Structural Reform of Audit Firms in China
European Accounting Review, Forthcoming
Ku He, Xiaofei Pan and Gary Gang Tian
University of Wollongong - Faculty of Commerce, University of Wollongong and Macquarie University
Date Posted: June 09, 2014
Last Revised: September 18, 2015
Accepted Paper Series
233 downloads

Problem Directors and Audit Fees
Md. Borhan Uddin Bhuiyan, Ahsan Habib and Asheq Razaur Rahman
Massey University - School of Accountancy, Auckland University of Technology and School of Accountancy, Massey University
Date Posted: November 03, 2013
Working Paper Series

Incl. Electronic Paper On Efficient Taxation
Maciej Konrad Dudek Vistula University
Date Posted: May 18, 2013
Working Paper Series
44 downloads

Incl. Electronic Paper Ex-Dividend Day Returns When Dividend and Capital Gains are Taxed at the Same Rate
Josep Garcia-Blandon, Monica Martinez-Blasco and Josep M. Argilés‐Bosch
IQS School of Management (Universitat Ramon Llull), IQS School of Management-Universitat Ramon Llull and University of Barcelona
Date Posted: August 17, 2011
Working Paper Series
137 downloads

Incl. Electronic Paper Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation
Canadian Academic Accounting Association 2011
Samer Khalil, Walid Saffar and Samir Trabelsi
American University of Beirut, Hong Kong Polytechnic University - School of Accounting and Finance and Brock University - Accounting
Date Posted: May 10, 2011
Last Revised: May 01, 2013
Working Paper Series
352 downloads

Incl. Electronic Paper Effects of Summary versus Interspersed Feedback on the Quality of Student Revisions to a Written Case Assignment
CAAA Annual Conference 2011
Fred Phillips and Susan K. Wolcott
University of Saskatchewan and CPA Canada
Date Posted: May 10, 2011
Working Paper Series
59 downloads

Incl. Electronic Paper Process Mining: A New Research Methodology for AIS
CAAA Annual Conference 2011
Michael Alles, Mieke Julie Jans and Miklos A. Vasarhelyi
Rutgers Business School, Hasselt University and Rutgers Business School
Date Posted: January 24, 2011
Working Paper Series
449 downloads

Shareholder Activism and Earnings Management Incentives: An Empirical Examination of Shareholder Proposals in the U.S.
Journal of International Financial Management & Accounting, Forthcoming
Yan Sun, Weimin Wang, Xu (Frank) Wang and Sanjian Bill Zhang
Saint Louis University, Saint Louis University, Saint Louis University and California State University Long Beach
Date Posted: January 18, 2011
Last Revised: September 01, 2013
Accepted Paper Series

Incl. Electronic Paper Potential Adoption of IFRS by the United States: A Critical View
Accounting Horizons, 2013, Issue 2, pp. 271-299, CAAA Annual Conference 2011
Devrimi Kaya and Julian A. Pillhofer
Ruhr-University Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Date Posted: January 18, 2011
Last Revised: February 06, 2014
Accepted Paper Series
783 downloads

Incl. Electronic Paper A Field Study on the Acceptance and Use of a New Accounting System
CAAA Annual Conference 2011
Jamshed J. Mistry, Ranjani Krishnan and V. G. Narayanan
Suffolk University, Michigan State University - Department of Accounting & Information Systems and Harvard University - Accounting & Control Unit
Date Posted: January 18, 2011
Working Paper Series
280 downloads

Incl. Electronic Paper An Empirical Analysis of Risk and Liability Components
CAAA Annual Conference 2011
C.S. Agnes Cheng, Cathy Zishang Liu and Kenneth John Reichelt
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
129 downloads

Incl. Electronic Paper Corporate Reporting Awards and Financial Reporting Quality
CAAA Annual Conference 2011
Tim Bauer and J. Efrim Boritz
University of Illinois at Urbana-Champaign and University of Waterloo - School of Accounting and Finance
Date Posted: January 18, 2011
Working Paper Series
16 downloads

Incl. Electronic Paper Director Busyness, Director Tenure and the Likelihood of Encountering Corporate Governance Problems
CAAA Annual Conference 2011
Greg Berberich and Flora Niu
Wilfrid Laurier University and Wilfrid Laurier University - School of Business & Economics
Date Posted: January 18, 2011
Working Paper Series
320 downloads

Expanding Your Accounting Classroom with Digital Video Technology
Journal of Accounting Education, Volume 29, Issue 2, 2011
Mark A. Holtzblatt and Norbert Tschakert
Cleveland State University and Salem State University
Date Posted: January 18, 2011
Last Revised: February 10, 2015
Accepted Paper Series

Incl. Electronic Paper Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management
CAAA Annual Conference 2011
Denis Cormier, Pascale Lapointe‐Antunes and Bruce J. McConomy
University du Quebec a Montreal, Brock University - Faculty of Business and Wilfrid Laurier University
Date Posted: January 18, 2011
Working Paper Series
263 downloads

GAAP for GHG Emissions Accounting: How Consistent are GHG Emissions Reported Among Different Channels?
CAAA Annual Conference 2011
Janice Tran, Oliver N. Okafor and Irene M. Herremans
University of Calgary, Southern Alberta Institute of Technology (SAIT) and University of Calgary - Haskayne School of Business
Date Posted: January 18, 2011
Working Paper Series

Incl. Electronic Paper Social Networks of the Board Members and Acquisition of Resources by the Firm: A Case Study
CAAA Annual Conference 2011
Saidatou Dicko and Gaetan Breton
University of Quebec at Montreal (UQAM) and University du Quebec at Montreal
Date Posted: January 18, 2011
Working Paper Series
102 downloads

Incl. Electronic Paper What Drives Corporate Charitable Contributions, Market Forces, Government Influences, or Political Goodwill? Evidence from China
CAAA Annual Conference 2011
Junxiong Fang Sr., Wenjing Li and Yue Li
Fudan University - School of Management, affiliation not provided to SSRN and University of Toronto - Joseph Rotman School of Management
Date Posted: January 18, 2011
Working Paper Series
20 downloads

Incl. Electronic Paper R&D Expenditures and Implied Equity Risk Premium
CAAA Annual Conference 2011
Xiaofeng Peng and Pervaiz Alam
Washburn University - School of Business and Kent State University
Date Posted: January 17, 2011
Working Paper Series
133 downloads

The Effect of Mandatory XBRL Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers
Journal of Information Systems, Vol. 26, No. 1, pp. 127-153, Spring 2012
Joung W. Kim, Jee-Hae Lim and Won Gyun No
affiliation not provided to SSRN, University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: January 17, 2011
Last Revised: July 21, 2014
Accepted Paper Series

Incl. Electronic Paper Determinants of Executive Compensation in Private Family Firms
CAAA Annual Conference 2011
Erlend Kvaal and John Christian Langli
BI Norwegian Business School and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Date Posted: January 17, 2011
Working Paper Series
179 downloads

Incl. Electronic Paper Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?
CAAA Annual Conference 2011
Natalia M. Mintchik, Pamela S. Stuerke, Gaiyan Zhang and Ashley Wang
University of Cincinnati, University of Missouri at Saint Louis, University of Missouri at St. Louis - College of Business Administration and Federal Reserve Board
Date Posted: January 17, 2011
Working Paper Series
210 downloads

Incl. Electronic Paper Pricing Discretionary Accruals: Code vs. Common Law Firms
CAAA Annual Conference 2011
Xiaofeng Peng
Washburn University - School of Business
Date Posted: January 17, 2011
Working Paper Series
77 downloads

Incl. Electronic Paper The Link between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance: A Contingency Approach
CAAA Annual Conference 2011
Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: January 17, 2011
Working Paper Series
288 downloads

Incl. Electronic Paper 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
Yuanto Kusnadi and Zhifeng Yang
Singapore Management University - School of Accountancy and City University of Hong Kong
Date Posted: January 16, 2011
Last Revised: January 21, 2014
Working Paper Series
169 downloads

Incl. Electronic Paper The Role of Micro-Level Organizational Variables in Sustainability Reporting
CAAA Annual Conference 2011
Irene M. Herremans, Jamal A. Nazari and Hussein A. Warsame
University of Calgary - Haskayne School of Business, Beedie School of Business, Simon Fraser University and University of Calgary
Date Posted: January 16, 2011
Working Paper Series
273 downloads

Incl. Electronic Paper Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?
CAAA Annual Conference 2011
Jennifer L. Kao, Yan Li and Wenjun Zhang
Independent, NUS and Dalhousie University
Date Posted: January 16, 2011
Last Revised: January 27, 2013
Working Paper Series
135 downloads

Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations
CAAA Annual Conference 2011
Kathryn Bewley and Vanessa Magness
Ryerson University - Ted Rogers School of Management and Ryerson University - Ted Rogers School of Management
Date Posted: January 16, 2011
Working Paper Series

Do Liars Believe? Beliefs and Other-Regarding Preferences in Disclosure Settings
CAAA Annual Conference 2011, Journal of Economic Behavior and Organization, 94 (2013) 268–277,
Timothy W. Shields and Roman M. Sheremeta
Chapman University - George L. Argyros School of Business & Economics and Case Western Reserve University
Date Posted: January 16, 2011
Last Revised: May 08, 2015
Accepted Paper Series

Incl. Electronic Paper Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology
CAAA Annual Conference 2011
Gary Spraakman
York University
Date Posted: January 16, 2011
Working Paper Series
375 downloads

Incl. Electronic Paper A Cross-Country Study of Legal Environment and Real Earnings Management
CAAA Annual Conference 2011
Lingxiang Li, Bill B. Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Gabelli School of Business, Fordham University
Date Posted: January 16, 2011
Last Revised: August 25, 2011
Working Paper Series
318 downloads

Incl. Electronic Paper Abnormal Audit Fees and Properties of Analyst Forecasts, the Role of Cross-Listing and Legal Origin
CAAA Annual Conference 2011
Sophie Audousset-Coulier, Anne JENY-CAZAVAN and Byron Y. Song
Concordia University, Quebec - John Molson School of Business, ESSEC Business School and Concordia University, Quebec - John Molson School of Business
Date Posted: January 16, 2011
Working Paper Series
60 downloads

Incl. Electronic Paper Auditor Independence in Appearance: An Examination of Perception Differences between Accountants and Non-Accountants
CAAA Annual Conference 2011
Hossein Nouri and Sunita Ahlawat
The College of New Jersey and affiliation not provided to SSRN
Date Posted: January 16, 2011
Working Paper Series
313 downloads

Incl. Electronic Paper Conditional Conservatism and Accrual Persistence
CAAA Annual Conference 2011
Yutao Li and Wenjun Zhang
University of Lethbridge and Dalhousie University
Date Posted: January 16, 2011
Working Paper Series
311 downloads

Incl. Electronic Paper Firms’ Real Earnings Management and Subsequent Stock Price Crash Risk
CAAA Annual Conference 2011
Lingxiang Li, Bill B. Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Gabelli School of Business, Fordham University
Date Posted: January 16, 2011
Last Revised: August 25, 2011
Working Paper Series
636 downloads

Information Complementarities and Supply Chain Analysts
Accounting Review (Forthcoming)
Shuqing Luo and Nandu J. Nagarajan
National University of Singapore and University of Texas at Arlington
Date Posted: January 16, 2011
Last Revised: December 09, 2014
Accepted Paper Series

Incl. Electronic Paper Option Backdating: Market Overreaction and Management Motives
CAAA Annual Conference 2011
Jennifer Li, Fayez A. Elayan, Thomas O. Meyer and Parunchana Pacharn
Brock University, Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Date Posted: January 16, 2011
Working Paper Series
92 downloads

Incl. Electronic Paper Post-Listing Performance and Private Sector Regulation: The Experience of the AIM
Chicago Booth Research Paper 13-14 (2013).
Joseph J. Gerakos, Mark H. Lang and Mark G. Maffett
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: January 16, 2011
Last Revised: August 19, 2016
Accepted Paper Series
299 downloads

Incl. Electronic Paper The Future of Audit: A Modified Delphi Approach
CAAA Annual Conference 2011
Miklos A. Vasarhelyi, Danielle Lombardi and Rebecca Bloch
Rutgers Business School, Rutgers University and Fairfield University - Charles F. Dolan School of Business
Date Posted: January 16, 2011
Working Paper Series
256 downloads

Incl. Electronic Paper The Gendered Production of Audit Quality
CAAA Annual Conference 2011
Kris Hardies, Diane Breesch and Joël Branson
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: January 16, 2011
Last Revised: June 05, 2011
Working Paper Series
376 downloads

Incl. Electronic Paper The Impact of Strategy on the Control 'Package': Complementarity Versus Substitution of Budgets and Hybrid Measurement Systems
CAAA Annual Conference 2011
Christophe Germain and Stephen Robert Gates
affiliation not provided to SSRN and Audencia Nantes School of Management
Date Posted: January 15, 2011
Working Paper Series
110 downloads

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
Diane Joyce Janvrin, Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance, Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
437 downloads

Incl. Electronic Paper The Term Structure of Implied Costs of Equity Capital
Rotman School of Management Working Paper No. 1738401
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Date Posted: January 12, 2011
Last Revised: March 05, 2014
Working Paper Series
331 downloads


 

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