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SSRN eLibrary Search Results
2013 CAAA Annual Conference (Archive)
8,132 Total downloads
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Showing Papers 1 - 44 of 44
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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 Hua Xin and Bharat Sarath University of Louisville and Rutgers, The State University of New Jersey - Accounting Date Posted: February 25, 2014 Last Revised: January 21, 2016 Working Paper Series 437 downloads
Customer Value Disclosure and Analyst Forecasts: The Influence of Environmental DynamismCAAA Annual Conference 2013 Marie-Josée Ledoux, Denis Cormier and Sylvain Houle affiliation not provided to SSRN, University du Quebec a Montreal and affiliation not provided to SSRN Date Posted: February 08, 2013 Working Paper Series 119 downloads
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 Karine Fabre, Bruno Oxibar and Gwenaëlle Nogatchewsky Université Paris Dauphine, Université Paris Dauphine and Université Paris Dauphine Date Posted: January 22, 2013 Working Paper Series 68 downloads
Sustainability Through Use of Resources: An Investigation into the Services of the Financial InstitutionsCAAA Annual Conference 2013 Yi-Feng Yang, Majidul Islam and Cheng-Se Hsu Shu-Te University, Taiwan, Concordia University, Quebec - Department of Accountancy and Shu-Te University, Taiwan Date Posted: January 18, 2013 Working Paper Series 45 downloads
Audit Firm Tenure and Audit Quality: Evidence from U.S. FirmsCAAA Annual Conference 2013 Li Zheng Brooks, C.S. Agnes Cheng and Kenneth John Reichelt Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting Date Posted: January 16, 2013 Working Paper Series 625 downloads
Mutual Fund Fees, Performance, and Governance Structure in CanadaCAAA Annual Conference 2013 Zhongzhi Lawrence He, Martin I. Kusy, Deepak Singh and Samir Trabelsi Brock University, Goodman School of Business, Brock University, Goodman School of Business, Brock University - Goodman School of Business and Brock University - Accounting Date Posted: January 16, 2013 Last Revised: May 28, 2013 Working Paper Series 103 downloads
Information Asymmetry and Accounting Conservatism Under IFRS AdoptionCAAA Annual Conference 2013 Xiaoting (Christy) Lu and Samir Trabelsi Brock University - Faculty of Business and Brock University - Accounting Date Posted: January 16, 2013 Last Revised: May 28, 2013 Working Paper Series 582 downloads
The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field StudyCAAA Annual Conference 2013 Howard M. Armitage and Alan Webb University of Waterloo and University of Waterloo - School of Accounting and Finance Date Posted: January 16, 2013 Working Paper Series 454 downloads
Global Reporting Initiative Indicator Selection Decisions: A Case StudyCAAA Annual Conference 2013 Kobboon Chotruangprasert York University - Schulich School of Business Date Posted: January 16, 2013 Working Paper Series 117 downloads
Environmental Jolts, Board Governance Practices and Firm Value: Evidence from the 2008 Financial CrisisCAAA Annual Conference 2013 Eloisa Perez de Toledo, Pilar Giráldez-Puig and José Manuel Hurtado MacEwan University, Universidad Pablo de Olavide and Universidad Pablo de Olavide Date Posted: January 16, 2013 Working Paper Series 52 downloads
Product Market Peers in Lending: Information Processing Efficiencies and Proprietary CostsGus De Franco, Alexander Edwards and Scott Liao Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management Date Posted: January 16, 2013 Last Revised: November 10, 2016 Working Paper Series 38 downloads
Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of CareCAAA Annual Conference 2013 Fabienne Miller, Justin Wang, Joe Zhu and Jason Hockenberry Worcester Polytechnic Institute, Worcester Polytechnic Institute (WPI), Worcester Polytechnic Institute (WPI) and Emory University Date Posted: January 16, 2013 Working Paper Series 43 downloads
Accountability to the Audit Committee: Running Risks and Managing ImpressionsCAAA Annual Conference 2013 Tiphaine Compernolle Laval University - École de Comptabilité Date Posted: January 16, 2013 Working Paper Series 86 downloads
The Process of Theorization during the Development of Eco-Control Systems: An Institutional ViewCAAA Annual Conference 2013 Paulina Arroyo University of Quebec at Montreal (UQAM) - Department of Accounting Date Posted: January 16, 2013 Working Paper Series 52 downloads
Expectation Gap and Corporate Fraud: Is Public Opinion Reconcilable with Auditors’ Duties?CAAA Annual Conference 2013 Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department Date Posted: January 15, 2013 Working Paper Series 422 downloads
Senior Executives, IT Reputation Building & Implications for Market ValuationCAAA Annual Conference 2013 Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto 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, Date Posted: January 15, 2013 Working Paper Series 79 downloads Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting Journal of Information Systems, Forthcoming, CAAA Annual Conference 2013 J. Efrim Boritz, Jap Efendi and Jee-Hae Lim University of Waterloo - School of Accounting and Finance, University of Texas at Arlington and University of Waterloo - School of Accounting and Finance Date Posted: January 15, 2013 Last Revised: January 02, 2017 Accepted Paper Series
Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. FilersCAAA Annual Conference 2013 Jeong-Bon Kim, Joung W. Kim and Jee-Hae Lim University of Waterloo, affiliation not provided to SSRN and University of Waterloo - School of Accounting and Finance Date Posted: January 15, 2013 Working Paper Series 332 downloads
A Participant Observation Study of the Resolution of Audit Engagement Challenges in Governmental Tax Compliance AuditsCAAA Annual Conference 2013 Rick Stephan Hayes and Charles Richard Baker California State University at Los Angeles and Adelphi University - School of Business Date Posted: January 15, 2013 Working Paper Series 44 downloads
Fair Value Accounting and Market EfficiencyCAAA Annual Conference 2013 Xiaofei Song Saint Mary's University Date Posted: January 15, 2013 Working Paper Series 287 downloads
Performance-Based Compensation and Firm Value – Experimental EvidenceCAAA Annual Conference 2013, Accounting Horizons, Forthcoming Glenn Pfeiffer and Timothy W. Shields Chapman University - The George L. Argyros School of Business & Economics and Chapman University - George L. Argyros School of Business & Economics Date Posted: January 15, 2013 Last Revised: May 08, 2015 Accepted Paper Series 30 downloads Accrual Reversal Effect and Conditional Conservatism CAAA Annual Conference 2013 Jumpei Nishitani Ritsumeikan University Date Posted: January 15, 2013 Working Paper Series
The Economic Consequences of SEC Interpretive Guidance and the Effects on Firm Behavior: Evidence of Non-GAAP Earnings DisclosureCAAA Annual Conference 2013, American Accounting Association, AAA 2014 Financial Accounting & Reporting Section (FARS) Meeting Hangsoo Kyung and Joseph Weintrop The Chinese University of Hong Kong and City University of New York - Baruch College - Stan Ross Department of Accountancy Date Posted: January 15, 2013 Last Revised: October 11, 2016 Working Paper Series 105 downloads
The Performance Implication of Goal Achievability in Incentive Contracts and FeedbackCAAA Annual Conference 2013 Yasheng Chen, Johnny Jermias and George Lee 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 Date Posted: January 15, 2013 Last Revised: January 18, 2013 Working Paper Series 110 downloads
Business Models and Audit Risk Assessment: An Investigation of Alternative Information Presentation TechniquesCAAA Annual Conference 2013 J. Efrim Boritz and Kun Huo University of Waterloo - School of Accounting and Finance and University of Western Ontario - Richard Ivey School of Business Date Posted: January 14, 2013 Working Paper Series 41 downloads
Alternative Perspectives on Accounting in the Public InterestCAAA Annual Conference 2013 Charles Richard Baker Adelphi University - School of Business Date Posted: January 13, 2013 Working Paper Series 287 downloads
Requirements for Information Technology with Newly Hired Management Accounting GraduatesCAAA Annual Conference 2013 Chris Akroyd, Davood Askarany, Winifred O'Grady and Gary Spraakman University of Auckland, University of Auckland - Department of Accounting and Finance, University of Auckland and York University Date Posted: January 13, 2013 Working Paper Series 141 downloads
Towards the Use of Action Research to Promote SustainabilityCAAA Annual Conference 2013 Charles Richard Baker Adelphi University - School of Business Date Posted: January 12, 2013 Last Revised: January 14, 2013 Working Paper Series 35 downloads
The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings ForecastsCAAA Annual Conference 2013 Stephen R. Foerster, Stephen G. Sapp and Yaqi Shi 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 Date Posted: January 12, 2013 Working Paper Series 581 downloads The Impact of Economy-Wide Sentiment on Analysts’ Research Activities Michael (Minye) Tang and Li Yao New York University (NYU) - Department of Accounting, Taxation & Business Law and Concordia University, Quebec Date Posted: January 12, 2013 Last Revised: March 21, 2015 Working Paper Series
The Decision Usefulness of Comprehensive Income Reporting: Evidence from CanadaCAAA Annual Conference 2013 Harjinder Deol and Jamal A. Nazari Mount Royal University and Beedie School of Business, Simon Fraser University Date Posted: January 11, 2013 Last Revised: August 21, 2013 Working Paper Series 163 downloads
The SEC's Elimination of 20-F Reconciliation and the Cost of DebtCAAA Annual Conference 2013 Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami Villanova University, Southern Illinois University at Carbondale, Lehigh University - Department of Accounting and Lehigh University Date Posted: January 11, 2013 Working Paper Series 92 downloads Behind Smoke and Mirrors. A Political Approach to Decoupling Organisation Studies, Forthcoming Anja Kern, Aziza Laguecir and Bernard Leca Imperial College London, KEDGE Business School and University of Lille II Date Posted: January 10, 2013 Last Revised: February 09, 2017 Accepted Paper Series
Is an Auditors’ Propensity to Issue Going Concern Opinions Related to Audit Quality?CAAA Annual Conference 2013 Hila Fogel-Yaari and Ping Zhang University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management Date Posted: January 08, 2013 Working Paper Series 411 downloads
Does Reading Case Responses and Using Argument Maps Enhance Accounting Students’ Case Analyses?CAAA Annual Conference 2013 Fred Phillips University of Saskatchewan Date Posted: January 03, 2013 Working Paper Series 46 downloads
The Effect of Outcome Favorability and Fairness on Tax ComplianceCAAA Annual Conference 2013 Jonathan Farrar and Linda Thorne Ryerson University and York University - Schulich School of Business Date Posted: December 29, 2012 Working Paper Series 164 downloads
The Effects of Autonomy, Internal Control, and Accountability on Overconfidence in Capital Budgeting DecisionsCAAA Annual Conference 2013 Johnny Jermias and Kin Hoi Billy Hu Simon Fraser University (SFU) - Beedie School of Business and Nanyang Technological University (NTU) - Division of Accounting Date Posted: December 18, 2012 Working Paper Series 194 downloads Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success Accounting Review, Forthcoming Charles D. Bailey University of Memphis Date Posted: December 09, 2012 Last Revised: October 29, 2014 Accepted Paper Series Financial Constraints and Cash Tax Savings Rotman School of Management Working Paper No. 2163766 Alexander Edwards, Casey M. Schwab and Terry J. Shevlin University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and University of California-Irvine Date Posted: October 19, 2012 Last Revised: September 15, 2015 Accepted Paper Series
Goodwill Accounting and Asymmetric Timeliness of EarningsCAAA Annual Conference 2013 Sohyung Kim, Cheol Lee and Sung Wook Yoon Brock University - Faculty of Business, Wayne State University and California State University, Northridge - Department of Accounting & IS Date Posted: October 17, 2012 Working Paper Series 232 downloads Accounting Comparability and Bank Loan Contracting Rotman School of Management Working Paper No. 2138202, CAAA Annual Conference 2013 Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang Georgia State University - J. Mack Robinson College of Business, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University Date Posted: August 31, 2012 Last Revised: April 18, 2014 Working Paper Series
Has Concentration in the Top Six Accounting Journals Changed Over Time?CAAA Annual Conference 2013 Derek Oler, Mitchell Oler, Christopher J. Skousen and Jayson Talakai 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 Date Posted: August 18, 2012 Last Revised: March 28, 2013 Working Paper Series 188 downloads
Do Joint Audits Improve or Impair Audit Quality?Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013 Mingcherng Deng, Tong Lu, Dan A. Simunic and Minlei Ye 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 Date Posted: July 18, 2012 Last Revised: April 16, 2017 Working Paper Series 989 downloads
Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political SpendingCAAA Annual Conference 2013 Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo Date Posted: June 07, 2012 Last Revised: October 16, 2015 Working Paper Series 338 downloads |
