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2013 CAAA Annual Conference (Archive)

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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
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
Downloads 1,009
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
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

Multiple version iconThere are 2 versions of this paper

Downloads 642
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
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
Downloads 602
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
Xiaoting (Christy) Lu and Samir Trabelsi
Brock University - Faculty of Business and Brock University - Accounting
Downloads 591
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
Howard M. Armitage and Alan Webb
University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 468
6.

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
Hua Xin and Bharat Sarath
University of Louisville and Rutgers, The State University of New Jersey - Accounting
Downloads 441
7.

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
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
Downloads 437
8.

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
Hila Fogel-Yaari and Ping Zhang
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of Management
Downloads 420
9.

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

CAAA Annual Conference 2013
Number of pages: 60 Posted: 07 Jun 2012 Last Revised: 16 Oct 2015
Working Paper Series
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 348
10.

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
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
Downloads 346
11.

Alternative Perspectives on Accounting in the Public Interest

CAAA Annual Conference 2013
Number of pages: 33 Posted: 13 Jan 2013
Working Paper Series
Charles Richard Baker
Adelphi University - School of Business
Downloads 321
12.

Fair Value Accounting and Market Efficiency

CAAA Annual Conference 2013
Number of pages: 25 Posted: 15 Jan 2013
Working Paper Series
Xiaofei Song
Saint Mary's University
Downloads 291
13.

Goodwill Accounting and Asymmetric Timeliness of Earnings

CAAA Annual Conference 2013
Number of pages: 34 Posted: 17 Oct 2012
Working Paper Series
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
Downloads 235
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
Johnny Jermias and Kin Hoi Billy Hu
Simon Fraser University (SFU) - Beedie School of Business and Nanyang Technological University (NTU) - Division of Accounting
Downloads 195
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
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
Downloads 189
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
Jonathan Farrar and Linda Thorne
Ryerson University and York University - Schulich School of Business
Downloads 169
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
Harjinder Deol and Jamal A. Nazari
Mount Royal University and Beedie School of Business, Simon Fraser University
Downloads 165
18.

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
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
Downloads 144
19.

Global Reporting Initiative Indicator Selection Decisions: A Case Study

CAAA Annual Conference 2013
Number of pages: 28 Posted: 16 Jan 2013
Working Paper Series
Kobboon Chotruangprasert
York University - Schulich School of Business
Downloads 122
20.

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
Marie-Josée Ledoux, Denis Cormier and Sylvain Houle
affiliation not provided to SSRN, University du Quebec a Montreal and affiliation not provided to SSRN
Downloads 120
21.

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
Hangsoo Kyung and Joseph Weintrop
The Chinese University of Hong Kong and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 119
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
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
Downloads 111
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
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
Downloads 104
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
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
Downloads 95
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
Tiphaine Compernolle
Laval University - École de Comptabilité
Downloads 90
26.

Senior Executives, IT Reputation Building & Implications for Market Valuation

CAAA Annual Conference 2013
Number of pages: 37 Posted: 15 Jan 2013
Working Paper Series
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,
Downloads 80
27.

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
Karine Fabre, Bruno Oxibar and Gwenaëlle Nogatchewsky
Université Paris Dauphine, Université Paris Dauphine and Université Paris Dauphine
Downloads 69
28.

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
Gus 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
Downloads 54
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
Eloisa Perez de Toledo, Pilar Giráldez-Puig and José Manuel Hurtado
MacEwan University, Universidad Pablo de Olavide and Universidad Pablo de Olavide
Downloads 52
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
Paulina Arroyo
University of Quebec at Montreal (UQAM) - Department of Accounting
Downloads 52
31.

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
Rick Stephan Hayes and Charles Richard Baker
California State University at Los Angeles and Adelphi University - School of Business
Downloads 46
32.

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
Fred Phillips
University of Saskatchewan
Downloads 46
33.

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
Yi-Feng Yang, Majidul Islam and Cheng-Se Hsu
Shu-Te University, Taiwan, Concordia University, Quebec - Department of Accountancy and Shu-Te University, Taiwan
Downloads 45
34.

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
J. Efrim Boritz and Kun Huo
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 44
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
Fabienne Miller, Justin Wang, Joe Zhu and Jason Hockenberry
Worcester Polytechnic Institute, Worcester Polytechnic Institute (WPI), Worcester Polytechnic Institute (WPI) and Emory University

Multiple version iconThere are 2 versions of this paper

Downloads 43
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
Charles Richard Baker
Adelphi University - School of Business
Downloads 35
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
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
Downloads 31
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
Michael (Minye) Tang and Li Yao
New York University (NYU) - Department of Accounting, Taxation & Business Law and Concordia University, Quebec
Downloads 1
39.

Accounting Comparability and Bank Loan Contracting

Rotman School of Management Working Paper No. 2138202, CAAA Annual Conference 2013
Posted: 31 Aug 2012 Last Revised: 18 Apr 2014
Working Paper Series
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
40.

Accrual Reversal Effect and Conditional Conservatism

CAAA Annual Conference 2013
Posted: 15 Jan 2013
Working Paper Series
Jumpei Nishitani
Ritsumeikan University
41.

Behind Smoke and Mirrors. A Political Approach to Decoupling

Organisation Studies, Forthcoming
Posted: 10 Jan 2013 Last Revised: 09 Feb 2017
Accepted Paper Series
Anja Kern, Aziza Laguecir and Bernard Leca
Imperial College London, KEDGE Business School and University of Lille II
42.

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
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
43.

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
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

Multiple version iconThere are 2 versions of this paper

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
Charles D. Bailey
University of Memphis
Submit a Paper Section 508 Text Only Pages

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