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2012 CAAA Annual Conference (Archive)

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Viewing: 1 - 50 of 53 papers

1.

Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries

CAAA Annual Conference 2012
Number of pages: 52 Posted: 11 Jan 2012
Working Paper Series
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Downloads 777
2.

Market Reaction to Goodwill Impairments

European Accounting Review Forthcoming
Number of pages: 56 Posted: 16 Jan 2012 Last Revised: 07 Apr 2015
Accepted Paper Series
Ruhr Universität Bochum and University of Giessen
Downloads 776
3.

Valuation of Tax Loss Carryforwards

CAAA Annual Conference 2012
Number of pages: 30 Posted: 13 Jan 2012
Working Paper Series
McMaster University - Finance & Business Economics
Downloads 470
4.

Corporate Social Responsibility and the Cost of Corporate Bonds

Journal of Accounting and Public Policy, Forthcoming, CAAA Annual Conference 2012
Number of pages: 55 Posted: 15 Jan 2012 Last Revised: 23 Jan 2017
Accepted Paper Series
University of Manitoba - Asper School of Business and University of Manitoba
Downloads 452
5.

The Effect of Manager-Specific Optimism on the Tone of Earnings Conference Calls

CAAA Annual Conference 2012
Number of pages: 55 Posted: 10 Jan 2012 Last Revised: 23 Jan 2014
Working Paper Series
University of Oregon, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of British Columbia - Sauder School of Business
Downloads 452
6.

Does Long Tenure Erode Auditor Independence?

CAAA Annual Conference 2012
Number of pages: 33 Posted: 10 Jan 2012
Working Paper Series
Wilfrid Laurier University, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 441
7.

Long-Term Trends in Audit Market Shares: Effects of BIG-4 Pricing Strategies or Non BIG-4 Market Power?

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 59 Posted: 25 Feb 2014 Last Revised: 21 Jan 2016
Working Paper Series
University of Louisville and Rutgers, The State University of New Jersey - Accounting
Downloads 441
8.

A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010

Number of pages: 58 Posted: 07 Sep 2011 Last Revised: 12 Apr 2016
Working Paper Series
Boston College, City University of New York (CUNY) – Baruch College and University of Waterloo
Downloads 379
9.

Conservatism, Accrual Persistence Asymmetry, and Stock Returns

CAAA Annual Conference 2012, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 16 Jan 2012 Last Revised: 12 Jun 2014
Working Paper Series
Carleton University-Sprott School of Business and Kent State University
Downloads 368
10.

Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach

Number of pages: 56 Posted: 25 Nov 2011 Last Revised: 10 Mar 2015
Working Paper Series
University of Waterloo, University of Alabama - Culverhouse College of Commerce & Business Administration and University of Waterloo
Downloads 309
11.

Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals

CAAA Annual Conference 2012
Number of pages: 38 Posted: 19 Dec 2011 Last Revised: 19 Apr 2012
Working Paper Series
Northwestern University - Kellogg School of Management, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 298
12.

Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education

CAAA Annual Conference 2012
Number of pages: 1 Posted: 09 Jan 2012
Working Paper Series
Concordia University - John Molson School of Business, Department of Accountancy
Downloads 233
13.

Conservative Reporting and Product Market Competition

CAAA Annual Conference 2012
Number of pages: 29 Posted: 22 Jan 2012
Working Paper Series
University of Mannheim - Graduate School of Economic and Social Sciences and University of Southern Denmark - Department of Business and Economics
Downloads 229
14.

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device

CAAA Annual Conference 2012
Number of pages: 58 Posted: 14 Jan 2012 Last Revised: 25 Jan 2016
Working Paper Series
Xiamen University - Accounting Department, Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 229
15.

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

CAAA Annual Conference, 2012, AAA Annual Meeting, 2012, AMCIS Annual Meeting, 2012
Number of pages: 40 Posted: 19 Jan 2012 Last Revised: 07 Jan 2015
Working Paper Series
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 225
16.

Understanding the Restatement Process

CAAA Annual Conference 2012
Number of pages: 37 Posted: 11 Jan 2012
Working Paper Series
McMaster University - Michael G. DeGroote School of Business and York University - Schulich School of Business
Downloads 223
17.

The Effect of Reversibility on a Manager's Decision to Record Asset Impairments

CAAA Annual Conference 2012
Number of pages: 42 Posted: 15 May 2011 Last Revised: 17 Jan 2012
Working Paper Series
Simon Fraser University
Downloads 204
18.

The Effect of R&D Investment on Future Earnings Uncertainty: New Evidence

CAAA Annual Conference 2012
Number of pages: 49 Posted: 11 Jan 2012
Working Paper Series
Saint Louis University and State University of New York at Buffalo
Downloads 186
19.

The Standard-Setters' Toolkit: Can Principles Prevail over Bright Lines?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 16 Jan 2012 Last Revised: 10 Mar 2017
Accepted Paper Series
Wilfrid Laurier University and University of Waterloo
Downloads 181
20.

Restatement Announcements: Sincerity Analysis Through Information Manipulation Theory

CAAA Annual Conference 2012
Number of pages: 41 Posted: 22 Jan 2012 Last Revised: 17 Mar 2013
Working Paper Series
University of Regina and University du Quebec at Montreal

Multiple version iconThere are 2 versions of this paper

Downloads 172
21.

Accounting for Business Combinations: Do Purchase Price Allocations Matter?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 13 Jan 2012 Last Revised: 15 Jun 2015
Accepted Paper Series
HEC Paris, University Paris-Est Créteil (UPEC) and Université Paris Dauphine - CEREG Research Centre
Downloads 171
22.

Real Effects of Uniformity in Accounting Measurement: A Common Understanding

Number of pages: 40 Posted: 17 Jan 2012 Last Revised: 18 May 2017
Working Paper Series
Chapman University - George L. Argyros School of Business & Economics and University of Toronto - Rotman School of Management
Downloads 170
23.

Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System

CAAA Annual Conference 2012
Number of pages: 41 Posted: 12 Jan 2012
Working Paper Series
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, Washington State University and affiliation not provided to SSRN
Downloads 168
24.

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

CAAA Annual Conference 2012
Number of pages: 32 Posted: 17 Jan 2012
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 158
25.

Does the Type of Business Process Representation Affect Auditors’ Ability to Assess Control Risk?

CAAA Annual Conference 2012
Number of pages: 40 Posted: 03 Jan 2012 Last Revised: 31 Oct 2014
Working Paper Series
University of Waterloo - School of Accounting and Finance, Georgia State University and University of Pittsburgh - Accounting Group
Downloads 155
26.

Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Working Paper Series
Lehigh University, University of Waterloo, University of Texas - Pan American and Fudan University - School of Management
Downloads 144
27.

Market Reaction to an Earnings Shock: A Test of the Conservatism Effect

CAAA Annual Conference 2012
Number of pages: 38 Posted: 16 Dec 2010 Last Revised: 08 Apr 2014
Working Paper Series
Alfaisal University
Downloads 123
28.

Assessing Investors' Abilities to Assimilate International Financial Reporting Standards (IFRS) Earnings Announcements Data

CAAA Annual Conference 2012
Number of pages: 54 Posted: 24 Jan 2012
Working Paper Series
Kansas State University
Downloads 122
29.

Impression Management and Non-GAAP Reporting in Earnings Announcements

Forthcoming - Journal of Business Finance and Accounting
Number of pages: 53 Posted: 13 Jan 2012 Last Revised: 20 Jan 2017
Accepted Paper Series
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitário de Lisboa and Nova School of Business and Economics

Multiple version iconThere are 2 versions of this paper

Downloads 121
30.

The Relative Impact of Mandatory versus Voluntary Formation of Audit Committees

CAAA Annual Conference 2012
Number of pages: 35 Posted: 19 Jan 2012
Working Paper Series
affiliation not provided to SSRN, Macquarie University and University of Newcastle
Downloads 119
31.

Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China

CAAA Annual Conference 2012
Number of pages: 34 Posted: 28 Nov 2011 Last Revised: 09 May 2012
Working Paper Series
Wilfrid Laurier University - Lazaridis School of Business and Economics and University of Central Florida - Kenneth G. Dixon School of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 116
32.

The Capitalization of Intangibles and Managerial Information

CAAA Annual Conference 2012
Number of pages: 41 Posted: 16 Jan 2012
Working Paper Series
University of Waterloo
Downloads 109
33.

Late for a Very Important Date: Financial Reporting and Audit Implications of Late 10-K Filings

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 17 Jan 2012 Last Revised: 07 Jun 2016
Accepted Paper Series
Florida Atlantic University, University of Toronto - Rotman School of Management and Florida Atlantic University - School of Accounting
Downloads 102
34.

The Value and Incentive Relevance of Nonrecurring Items: Under Conservative Accounting

CAAA Annual Conference 2012
Number of pages: 56 Posted: 16 Jan 2012
Working Paper Series
Old Dominion University - College of Business & Public Administration
Downloads 101
35.

L’Internalisation Des Externalités: Trajectoire Institutionnelle D’Une Idée Comptable Qui ‘Tue’ Dans Les Politiques Publiques

CAAA Annual Conference 2012
Number of pages: 25 Posted: 05 Apr 2012
Working Paper Series
Université du Québec à Montréal, affiliation not provided to SSRN and University of Quebec at Montreal (UQAM)
Downloads 92
36.

The Impact of Senior IT Executives on IT Capability

CAAA Annual Conference 2012
Number of pages: 40 Posted: 11 Jan 2012
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and Department of Statistics & Actuarial Science and School of Accounting & Finance, University of Waterloo,
Downloads 92
37.

Can Earnings Fixated Investors Survive in a Competitive Securities Market? Implications for Sustained Price Anomalies and Mark-to-Market Accounting

CAAA Annual Conference 2012
Number of pages: 32 Posted: 14 Jan 2012
Working Paper Series
University of Toronto - Rotman School of Management and McMaster University
Downloads 89
38.

Loan Initiation and Auditing Pricing

CAAA Annual Conference 2012
Number of pages: 36 Posted: 18 Jan 2012
Working Paper Series
University of Lethbridge, Independent and Dalhousie University
Downloads 86
39.

Relative Performance Evaluation in an Oligopoly

CAAA Annual Conference 2012
Number of pages: 33 Posted: 16 Jan 2012
Working Paper Series
University of Illinois at Urbana-Champaign
Downloads 85
40.

Strategic Performance Information and Canadian Board Involvement in Strategy Related Issues: A Field Study

CAAA Annual Conference 2012
Number of pages: 28 Posted: 15 Jan 2012
Working Paper Series
University of Waterloo, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Downloads 81
41.

A Comparison of Four Learning Outcomes between Two Types of Media Delivery in Managerial Accounting Course

CAAA Annual Conference 2012
Number of pages: 10 Posted: 13 Jan 2012
Working Paper Series
Concordia University
Downloads 80
42.

Bridge to Professional Accounting Program for Internationally Educated Accountants Coming to Canada: Lessons Learned

CAAA Annual Conference 2012
Number of pages: 22 Posted: 13 Jan 2012
Working Paper Series
University of Manitoba - Department of Accounting and Finance
Downloads 77
43.

Monolithic Versus Differential Impacts of Sox Regulation on the Market Valuation of Banks’ Loan Loss Provision

CAAA Annual Conference 2012
Number of pages: 57 Posted: 23 Jan 2012
Working Paper Series
Higher Institute of Commerce and Business Administration, University of Manouba - Gestion and Brock University - Accounting
Downloads 75
44.

Conditional Conservatism and Underpricing in US Corporate Bond Market

Applied Financial Economics, Vol. 24, No. 20, 2014
Number of pages: 30 Posted: 15 Jan 2012 Last Revised: 25 Jan 2017
Accepted Paper Series
University of Manitoba and Concordia University - Department of Accountancy
Downloads 70
45.

Timing the Adoption of the New Canadian GAAP for Private Enterprises

CAAA Annual Conference 2012
Number of pages: 32 Posted: 25 Nov 2011
Working Paper Series
University of Ottawa - Telfer School of Management and University of Quebec at Montreal (UQAM)
Downloads 46
46.

Who are Industry Specialist Auditors?

CAAA Annual Conference 2012
Number of pages: 41 Posted: 14 Jan 2012
Working Paper Series
University of Melbourne - Faculty of Business and Economics, ESSEC Business School and Concordia University, Quebec - John Molson School of Business
Downloads 46
47.

Conditional Conservatism and Audit Fees

Forthcoming, Accounting Horizons
Posted: 12 Jan 2012 Last Revised: 30 Aug 2014
Accepted Paper Series
Fordham University - Accounting Area, Lehigh University - Department of Accounting and Lehigh University
48.

Do Auditor Judgment Frameworks Help in Constraining Aggressive Reporting? Evidence under More Precise and Less Precise Accounting Standards

Accounting, Organizations and Society, Forthcoming
Posted: 09 Jan 2012 Last Revised: 25 Mar 2016
Accepted Paper Series
University of Virginia - McIntire School of Commerce, University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
49.

Illustrations in Financial Accounting Textbooks: Function and Placement Interact to Affect Student Learning

CAAA Annual Conference 2012
Posted: 23 Dec 2011
Working Paper Series
University of Saskatchewan, Hergott Duval Stack and Deloitte Touche Tohmatsu
50.

Internal Auditing Effectiveness: Multiple Case Study Research in Germany That Hardens Role Theory and the Relational Theory of Coordination

CAAA Annual Conference 2012
Posted: 03 Dec 2011 Last Revised: 12 Mar 2016
Working Paper Series
Louvain School of Management (UCL) and Université Catholique de Louvain