Viewing: 1 - 44 of 44 papers
1.
Do Joint Audits Improve or Impair Audit Quality?
Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47
Posted: 18 Jul 2012
Last Revised: 16 Apr 2017
Working Paper Series
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management
Downloads
1,059
2.
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
CAAA Annual Conference 2013
Number of pages: 68
Posted: 16 Jan 2013
Working Paper Series
Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting
There are 2 versions of this paper
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
Number of pages: 64
Posted: 10 Apr 2012
Downloads
1,468
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
CAAA Annual Conference 2013
Number of pages: 68
Posted: 16 Jan 2013
Downloads
686
Downloads
686
3.
The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings Forecasts
CAAA Annual Conference 2013
Number of pages: 41
Posted: 12 Jan 2013
Working Paper Series
University of Western Ontario - Richard Ivey School of Business, University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Downloads
677
4.
Information Asymmetry and Accounting Conservatism Under IFRS Adoption
CAAA Annual Conference 2013
Number of pages: 51
Posted: 16 Jan 2013
Last Revised: 28 May 2013
Working Paper Series
Brock University - Faculty of Business and Brock University - Accounting
Downloads
658
5.
The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field Study
CAAA Annual Conference 2013
Number of pages: 39
Posted: 16 Jan 2013
Working Paper Series
University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads
505
6.
Expectation Gap and Corporate Fraud: Is Public Opinion Reconcilable with Auditors’ Duties?
CAAA Annual Conference 2013
Number of pages: 37
Posted: 15 Jan 2013
Working Paper Series
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads
478
7.
Is an Auditors’ Propensity to Issue Going Concern Opinions Related to Audit Quality?
CAAA Annual Conference 2013
Number of pages: 38
Posted: 08 Jan 2013
Working Paper Series
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of Management
Downloads
473
8.
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
464
9.
Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending
CAAA Annual Conference 2013
Number of pages: 51
Posted: 07 Jun 2012
Last Revised: 03 Dec 2017
Working Paper Series
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads
416
10.
Alternative Perspectives on Accounting in the Public Interest
CAAA Annual Conference 2013
Number of pages: 33
Posted: 13 Jan 2013
Working Paper Series
Adelphi University - School of Business
Downloads
402
11.
Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers
CAAA Annual Conference 2013
Number of pages: 47
Posted: 15 Jan 2013
Working Paper Series
City University of Hong Kong, Nova Southeastern University and University of Waterloo - School of Accounting and Finance
Downloads
383
12.
Fair Value Accounting and Market Efficiency
CAAA Annual Conference 2013
Number of pages: 25
Posted: 15 Jan 2013
Working Paper Series
Saint Mary's University
Downloads
305
13.
Goodwill Accounting and Asymmetric Timeliness of Earnings
CAAA Annual Conference 2013
Number of pages: 34
Posted: 17 Oct 2012
Working Paper Series
Brock University - Faculty of Business, Wayne State University and California State University, Northridge
Downloads
250
14.
The Effects of Autonomy, Internal Control, and Accountability on Overconfidence in Capital Budgeting Decisions
CAAA Annual Conference 2013
Number of pages: 29
Posted: 18 Dec 2012
Working Paper Series
Simon Fraser University (SFU) - Beedie School of Business and Nanyang Technological University (NTU) - Division of Accounting
Downloads
202
15.
Has Concentration in the Top Six Accounting Journals Changed Over Time?
CAAA Annual Conference 2013
Number of pages: 82
Posted: 18 Aug 2012
Last Revised: 28 Mar 2013
Working Paper Series
Texas Tech University - Rawls College of Business, University of Wyoming - Department of Accounting, Utah State University - School of Accountancy and Utah State University - School of Accountancy
Downloads
200
16.
The Effect of Outcome Favorability and Fairness on Tax Compliance
CAAA Annual Conference 2013
Number of pages: 27
Posted: 29 Dec 2012
Working Paper Series
Ryerson University and York University - Schulich School of Business
Downloads
185
17.
The Decision Usefulness of Comprehensive Income Reporting: Evidence from Canada
CAAA Annual Conference 2013
Number of pages: 55
Posted: 11 Jan 2013
Last Revised: 21 Aug 2013
Working Paper Series
Mount Royal University and Beedie School of Business, Simon Fraser University
Downloads
175
18.
The Economic Consequences of SEC Interpretive Guidance and the Effects on Firm Behavior: Evidence of Non-GAAP Earnings Disclosure
CAAA Annual Conference 2013, American Accounting Association, AAA 2014 Financial Accounting & Reporting Section (FARS) Meeting
Number of pages: 58
Posted: 15 Jan 2013
Last Revised: 11 Oct 2016
Working Paper Series
The Chinese University of Hong Kong and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads
160
19.
Requirements for Information Technology with Newly Hired Management Accounting Graduates
CAAA Annual Conference 2013
Number of pages: 36
Posted: 13 Jan 2013
Working Paper Series
University of Auckland, University of Auckland - Department of Accounting and Finance, University of Auckland and York University
Downloads
154
20.
Global Reporting Initiative Indicator Selection Decisions: A Case Study
CAAA Annual Conference 2013
Number of pages: 28
Posted: 16 Jan 2013
Working Paper Series
York University - Schulich School of Business
Downloads
130
21.
Customer Value Disclosure and Analyst Forecasts: The Influence of Environmental Dynamism
CAAA Annual Conference 2013
Number of pages: 35
Posted: 08 Feb 2013
Working Paper Series
affiliation not provided to SSRN, University du Quebec a Montreal and affiliation not provided to SSRN
Downloads
126
22.
The Performance Implication of Goal Achievability in Incentive Contracts and Feedback
CAAA Annual Conference 2013
Number of pages: 26
Posted: 15 Jan 2013
Last Revised: 18 Jan 2013
Working Paper Series
Simon Fraser University (SFU) - Beedie School of Business, Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University (SFU) - Beedie School of Business
Downloads
120
23.
Mutual Fund Fees, Performance, and Governance Structure in Canada
CAAA Annual Conference 2013
Number of pages: 47
Posted: 16 Jan 2013
Last Revised: 28 May 2013
Working Paper Series
Brock University, Goodman School of Business, Brock University, Goodman School of Business, Brock University - Goodman School of Business and Brock University - Accounting
Downloads
116
24.
The SEC's Elimination of 20-F Reconciliation and the Cost of Debt
CAAA Annual Conference 2013
Number of pages: 45
Posted: 11 Jan 2013
Working Paper Series
Villanova University, Southern Illinois University at Carbondale, Lehigh University - Department of Accounting and Lehigh University
Downloads
99
25.
Accountability to the Audit Committee: Running Risks and Managing Impressions
CAAA Annual Conference 2013
Number of pages: 37
Posted: 16 Jan 2013
Working Paper Series
Laval University - École de Comptabilité
Downloads
98
26.
Product Market Peers in Lending: Information Processing Efficiencies and Proprietary Costs
Number of pages: 54
Posted: 16 Jan 2013
Last Revised: 10 Nov 2016
Working Paper Series
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads
89
27.
Senior Executives, IT Reputation Building & Implications for Market Valuation
CAAA Annual Conference 2013
Number of pages: 37
Posted: 15 Jan 2013
Working Paper Series
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
86
28.
Comptabilisation des Incorporels et Modes de Financement: Une Approche Historique de la Gestion du Résultat (Recognition of Intangible Assets and Financing Choices: An Historical Approach of Earnings Management)
CAAA Annual Conference 2013
Number of pages: 25
Posted: 22 Jan 2013
Working Paper Series
Université Paris Dauphine, Université Paris Dauphine and Université Paris Dauphine
Downloads
73
29.
Environmental Jolts, Board Governance Practices and Firm Value: Evidence from the 2008 Financial Crisis
CAAA Annual Conference 2013
Number of pages: 40
Posted: 16 Jan 2013
Working Paper Series
MacEwan University, Universidad Pablo de Olavide and Universidad Pablo de Olavide
Downloads
56
30.
The Process of Theorization during the Development of Eco-Control Systems: An Institutional View
CAAA Annual Conference 2013
Number of pages: 34
Posted: 16 Jan 2013
Working Paper Series
University of Quebec at Montreal (UQAM) - Department of Accounting
Downloads
56
31.
Business Models and Audit Risk Assessment: An Investigation of Alternative Information Presentation Techniques
CAAA Annual Conference 2013
Number of pages: 63
Posted: 14 Jan 2013
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Western Ontario - Richard Ivey School of Business
There are 2 versions of this paper
The Effect of Alternative Business Model Representation Techniques on Business and Audit Risk Assessment
Canadian Academic Accounting Association (CAAA) Annual Conference, June 2013
Number of pages: 49
Posted: 06 Dec 2014
Downloads
90
Business Models and Audit Risk Assessment: An Investigation of Alternative Information Presentation Techniques
CAAA Annual Conference 2013
Number of pages: 63
Posted: 14 Jan 2013
Downloads
53
Downloads
53
32.
A Participant Observation Study of the Resolution of Audit Engagement Challenges in Governmental Tax Compliance Audits
CAAA Annual Conference 2013
Number of pages: 25
Posted: 15 Jan 2013
Working Paper Series
California State University at Los Angeles and Adelphi University - School of Business
Downloads
52
33.
Does Reading Case Responses and Using Argument Maps Enhance Accounting Students’ Case Analyses?
CAAA Annual Conference 2013
Number of pages: 34
Posted: 03 Jan 2013
Working Paper Series
University of Saskatchewan
Downloads
50
34.
Sustainability Through Use of Resources: An Investigation into the Services of the Financial Institutions
CAAA Annual Conference 2013
Number of pages: 24
Posted: 18 Jan 2013
Working Paper Series
Shu-Te University, Taiwan, Concordia University, Quebec - Department of Accountancy and Shu-Te University, Taiwan
Downloads
49
35.
Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care
CAAA Annual Conference 2013
Number of pages: 34
Posted: 16 Jan 2013
Working Paper Series
Worcester Polytechnic Institute, Worcester Polytechnic Institute (WPI), Worcester Polytechnic Institute (WPI) and Emory University
There are 2 versions of this paper
Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 31
Posted: 16 Aug 2011
Downloads
213
Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care
CAAA Annual Conference 2013
Number of pages: 34
Posted: 16 Jan 2013
Downloads
47
Downloads
47
36.
Towards the Use of Action Research to Promote Sustainability
CAAA Annual Conference 2013
Number of pages: 21
Posted: 12 Jan 2013
Last Revised: 14 Jan 2013
Working Paper Series
Adelphi University - School of Business
Downloads
39
37.
Performance-Based Compensation and Firm Value – Experimental Evidence
CAAA Annual Conference 2013, Accounting Horizons, Forthcoming
Number of pages: 28
Posted: 15 Jan 2013
Last Revised: 08 May 2015
Accepted Paper Series
Chapman University - The George L. Argyros School of Business & Economics and Chapman University - George L. Argyros School of Business & Economics
Downloads
33
38.
The Impact of Economy-Wide Sentiment on Analysts’ Research Activities
Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 54
Posted: 12 Jan 2013
Last Revised: 07 Jul 2017
Accepted Paper Series
New York University (NYU) and Concordia University, Quebec
Downloads
12
39.
Accrual Reversal Effect and Conditional Conservatism
CAAA Annual Conference 2013
Posted: 15 Jan 2013
Working Paper Series
Ritsumeikan University
40.
Behind Smoke and Mirrors. A Political Approach to Decoupling
Organisation Studies, Forthcoming
Posted: 10 Jan 2013
Last Revised: 09 Feb 2017
Accepted Paper Series
Imperial College London, KEDGE Business School and University of Lille II
41.
Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting
Journal of Information Systems, Forthcoming, CAAA Annual Conference 2013
Posted: 15 Jan 2013
Last Revised: 02 Jan 2017
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, University of Texas at Arlington and University of Waterloo - School of Accounting and Finance
42.
Financial Constraints and Cash Tax Savings
Rotman School of Management Working Paper No. 2163766
Posted: 19 Oct 2012
Last Revised: 15 Sep 2015
Accepted Paper Series
University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and University of California-Irvine
There are 2 versions of this paper
Financial Constraints and Cash Tax Savings
Rotman School of Management Working Paper No. 2163766
Posted: 19 Oct 2012
Last Revised: 15 Sep 2015
Financial Constraints and the Incentive for Tax Planning
2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
43.
Financial Statement Comparability and Debt Contracting: Evidence from the Syndicated Loan Market
Accounting Horizons, Vol. 30, No. 2, 2016
Posted: 31 Aug 2012
Last Revised: 07 Feb 2018
Accepted Paper Series
Georgia State University - School of Accountancy, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University
44.
Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success
Accounting Review, Forthcoming
Posted: 09 Dec 2012
Last Revised: 29 Oct 2014
Accepted Paper Series
University of Memphis
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