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2011 CAAA Annual Conference (Archive)

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Viewing: 1 - 50 of 77 papers

1.

Ask Not What the OECD Can Do For Brazilian Transfer Pricing . . .

Tax Notes International, October 14, 2019, p. 163
Number of pages: 9 Posted: 13 Nov 2019
Working Paper Series
Independent
Downloads 8
2.

Does CEO Succession Planning Create Shareholder Value?

Number of pages: 55 Posted: 16 May 2018 Last Revised: 13 Jun 2018
Working Paper Series
Purdue University and Fudan University
Downloads 116
3.

Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and Optimization

Number of pages: 23 Posted: 23 Jun 2017
Working Paper Series
Department of Economics and Business Economics
Downloads 121
4.

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 239
5.

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
Number of pages: 26 Posted: 15 Jul 2016
Accepted Paper Series
University of Southern Mississippi and Central Washington University
Downloads 65
6.

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 332
7.

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 Plan and Budget organization of Iran

Multiple version iconThere are 2 versions of this paper

Downloads 399
8.

Capital Market Development and Confidence in Disclosure Quality

Journal of Financial Reporting, Forthcoming
Number of pages: 61 Posted: 01 Apr 2015 Last Revised: 22 Apr 2019
Accepted Paper Series
University of California, Los Angeles (UCLA) - Accounting Area

Multiple version iconThere are 2 versions of this paper

Downloads 283
9.

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

Forthcoming at Accounting Horizons
Number of pages: 48 Posted: 07 Dec 2014 Last Revised: 12 Jul 2019
Accepted Paper Series
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and University of Kansas
Downloads 798
10.

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 279
11.

Problem Directors and Audit Fees

Posted: 03 Nov 2013
Working Paper Series
Massey University - School of Accountancy, Auckland University of Technology and School of Accountancy, Massey University
12.

On Efficient Taxation

Number of pages: 41 Posted: 18 May 2013
Working Paper Series
Vistula University
Downloads 52
13.

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 150
14.

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 374
15.

Effects of Summary versus Interspersed Feedback on the Quality of Student Revisions to a Written Case Assignment

CAAA Annual Conference 2011
Number of pages: 26 Posted: 10 May 2011
Working Paper Series
University of Saskatchewan and WolcottLynch
Downloads 63
16.

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 518
17.

Shareholder Activism and Earnings Management Incentives: An Empirical Examination of Shareholder Proposals in the U.S.

Journal of International Financial Management & Accounting, Forthcoming
Posted: 18 Jan 2011 Last Revised: 01 Sep 2013
Accepted Paper Series
Saint Louis University, Saint Louis University, Saint Louis University - Chaifetz School of Business and California State University Long Beach
18.

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 of Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 874
19.

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 290
20.

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 400
21.

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 278
22.

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 148
23.

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 114
24.

What Drives Corporate Charitable Contributions, Market Forces, Government Influences, or Political Goodwill? Evidence from China

CAAA Annual Conference 2011
Number of pages: 41 Posted: 18 Jan 2011
Working Paper Series
Fudan University - School of Management, China University of Political Science and Law - China University of Political Science and Law, Center for Law and Economics and University of Toronto - Joseph Rotman School of Management
Downloads 41
25.

Corporate Reporting Awards and Financial Reporting Quality

CAAA Annual Conference 2011
Number of pages: 36 Posted: 18 Jan 2011
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 29
26.

Expanding Your Accounting Classroom with Digital Video Technology

Journal of Accounting Education, Volume 29, Issue 2, 2011
Posted: 18 Jan 2011 Last Revised: 10 Feb 2015
Accepted Paper Series
Cleveland State University and Salem State University
27.

GAAP for GHG Emissions Accounting: How Consistent are GHG Emissions Reported Among Different Channels?

CAAA Annual Conference 2011
Posted: 18 Jan 2011
Working Paper Series
University of Calgary, and University of Calgary - Haskayne School of Business
28.

R&D Expenditures and Implied Equity Risk Premium

CAAA Annual Conference 2011
Number of pages: 41 Posted: 17 Jan 2011
Working Paper Series
University of Toledo - College of Business and Innovation and Kent State University
Downloads 154
29.

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
Posted: 17 Jan 2011 Last Revised: 21 Jul 2014
Accepted Paper Series
Nova Southeastern University, University of Hawaii, Manoa and Rutgers, The State University of New Jersey - Accounting & Information Systems
30.

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 312
31.

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 238
32.

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 191
33.

Pricing Discretionary Accruals: Code vs. Common Law Firms

CAAA Annual Conference 2011
Number of pages: 37 Posted: 17 Jan 2011
Working Paper Series
University of Toledo - College of Business and Innovation
Downloads 84
34.

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 192
35.

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 294
36.

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 144
37.

Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations

CAAA Annual Conference 2011
Posted: 16 Jan 2011
Working Paper Series
Ryerson University - Ted Rogers School of Management and Ryerson University - Ted Rogers School of Management
38.

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,
Posted: 16 Jan 2011 Last Revised: 08 May 2015
Accepted Paper Series
Chapman University - George L. Argyros School of Business & Economics and Case Western Reserve University
39.

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 395
40.

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 831
41.

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 426
42.

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 387
43.

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 360
44.

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 352
45.

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 325
46.

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 275
47.

Option Backdating: Market Overreaction and Management Motives

CAAA Annual Conference 2011
Number of pages: 46 Posted: 16 Jan 2011
Working Paper Series
Brock University, Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 99
48.

Abnormal Audit Fees and Properties of Analyst Forecasts, the Role of Cross-Listing and Legal Origin

CAAA Annual Conference 2011
Number of pages: 28 Posted: 16 Jan 2011
Working Paper Series
Concordia University, Quebec - John Molson School of Business, ESSEC Business School and Concordia University, Quebec - John Molson School of Business
Downloads 78
49.

Information Complementarities and Supply Chain Analysts

Accounting Review (Forthcoming)
Posted: 16 Jan 2011 Last Revised: 17 Apr 2019
Accepted Paper Series
University of Hong Kong and University of Texas at Arlington