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2013 CAAA Annual Conference (Archive)

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Viewing: 1 - 44 of 44 papers

1.

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 South Alabama and Rutgers University
Downloads 520
2.

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 137
3.

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 103
4.

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 55
5.

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
Texas A&M International University, Hong Kong Polytechnic University and Louisiana State University, Baton Rouge - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 989
6.

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 161
7.

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 889
8.

Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts

CAAA Annual Conference 2013
Number of pages: 35 Posted: 16 Jan 2013 Last Revised: 23 Apr 2021
Working Paper Series
and University of Calgary
Downloads 2
9.

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 649
10.

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 158
11.

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 75
12.

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 196
13.

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

Multiple version iconThere are 2 versions of this paper

Downloads 58
14.

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
Université Laval - École de Comptabilité
Downloads 119
15.

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 74
16.

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 799
17.

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 Hawaii, Manoa, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 101
18.

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 Hawaii, Manoa
19.

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 UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa
Downloads 496
20.

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 66
21.

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 364
22.

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 - The George L. Argyros School of Business & Economics
Downloads 46
23.

Accrual Reversal Effect and Conditional Conservatism

CAAA Annual Conference 2013
Posted: 15 Jan 2013
Working Paper Series
Ritsumeikan University
24.

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 183
25.

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

Multiple version iconThere are 2 versions of this paper

Downloads 78
26.

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 779
27.

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 Business School, University of Auckland Business School, University of Auckland and York University
Downloads 203
28.

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 47
29.

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 Western University - Ivey Business School
Downloads 877
30.

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
Florida International University (FIU) and Concordia University, Quebec
Downloads 35
31.

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 221
32.

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, Kent State University, Lehigh University - Department of Accounting and Lehigh University
Downloads 113
33.

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, IESEG School of Managament and University of Lille II
34.

The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality

Journal of Accounting, Auditing and Finance DOI link: https://doi.org/10.1177/0148558X221079011
Number of pages: 70 Posted: 08 Jan 2013 Last Revised: 09 May 2022
Accepted Paper Series
Wilfrid Laurier University, University of Texas at Arlington - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 613
35.

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 57
36.

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
Wilfrid Laurier University - School of Business & Economics and York University - Schulich School of Business
Downloads 240
37.

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 252
38.

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
James Madison University
39.

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, University of North Texas and University of California-IrvineUniversity of California-Irvine

Multiple version iconThere are 2 versions of this paper

40.

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 282
41.

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
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University
42.

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 230
43.

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
Downloads 1,272
44.

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

Multiple version iconThere are 2 versions of this paper

Downloads 542