Viewing: 1 - 42 of 42 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 Louisville and Rutgers, The State University of New Jersey - Accounting
Downloads
494
2.
Doing Too Much? Financial Vulnerability of Canadian Registered Charities
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 31
Posted: 18 Jan 2014
Working Paper Series
Mount Royal University and Mount Royal University
Downloads
63
3.
Corporate Social Responsibility, Earnings Management, and Firm Performance: Evidence from Panel VAR Estimation
2014 Canadian Academic Accounting Association (CAAA) Annual Conference, AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 42
Posted: 16 Jan 2014
Last Revised: 19 Aug 2014
Working Paper Series
University of Calgary - Haskayne School of Business, University of North Carolina (UNC) at Greensboro and University of Calgary
Downloads
753
4.
Culture and Cost Stickiness: A Cross-Country Study
International Journal of Accounting, 51(3), 402-417
Posted: 16 Jan 2014
Last Revised: 11 Apr 2017
Accepted Paper Series
George Mason University, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business
5.
Fair Value Accounting and Investment Efficiency
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 27
Posted: 16 Jan 2014
Working Paper Series
Université de Moncton and University du Quebec at Montreal
Downloads
259
6.
Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40
Posted: 16 Jan 2014
Working Paper Series
Brock University, Brock University-Goodman School of Business and Brock University
Downloads
191
7.
The Impact of Environmental, Social and Governance (ESG) Standards on the Value of Cash Holdings: Evidence from Canadian Firms
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 24
Posted: 16 Jan 2014
Last Revised: 21 Jan 2015
Working Paper Series
MacEwan University and MacEwan University
Downloads
262
8.
Higher ERC or Higher Future ERC from Income Smoothness? - The Role of Information Environment
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52
Posted: 16 Jan 2014
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and Western Washington University
Downloads
234
9.
Publication Bias in Recent Empirical Accounting Research
2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Fox School of Business Research Paper No. 14-027
Number of pages: 41
Posted: 16 Jan 2014
Last Revised: 31 Dec 2016
Working Paper Series
Temple University - Department of Accounting and University of Saskatchewan - Edwards School of Business
Downloads
419
10.
Voluntary Assurance on Interim Financial Statements and Earnings Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43
Posted: 16 Jan 2014
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Waterloo
There are 2 versions of this paper
Voluntary Assurance on Interim Financial Statements and Earnings Quality
(CAAA) 2008 Annual Conference Paper
Number of pages: 46
Posted: 08 Jan 2008
Downloads
429
Voluntary Assurance on Interim Financial Statements and Earnings Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43
Posted: 16 Jan 2014
Downloads
151
Downloads
151
11.
Real Earnings Management and Governance Attributes in the Context of IPO Failure
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49
Posted: 16 Jan 2014
Working Paper Series
The Hong Kong polytechnic University, Brock University - Accounting and University of Manouba - Gestion
Downloads
167
12.
Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures
Number of pages: 51
Posted: 16 Jan 2014
Last Revised: 20 May 2017
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads
266
13.
Lending to Strangers: Does Verification Matter?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 31
Posted: 16 Jan 2014
Working Paper Series
University of Alberta - Alberta School of Business
Downloads
207
14.
Environmental Liabilities and Diversity in Practice Under International Financial Reporting Standards
Forthcoming in Accounting, Auditing and Accountability Journal, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37
Posted: 16 Jan 2014
Last Revised: 03 May 2016
Accepted Paper Series
University of Bristol, Independent and University of Alberta - Alberta School of Business
Downloads
138
15.
Hybridized Professional Groups and Institutional Work: COSO and the Rise of Enterprise Risk Management
Accounting, Organizations and Society, Vol. 39, No. 5, 2014
Number of pages: 62
Posted: 16 Jan 2014
Last Revised: 16 Jul 2014
Accepted Paper Series
University of Illinois at Urbana-Champaign and UNSW Australia Business School, School of Accounting
Downloads
239
16.
Conditional Conservatism in U.S. High- and Low- Technology Firms
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 38
Posted: 16 Jan 2014
Working Paper Series
Independent, Brock University - Accounting and University of Manouba - Gestion
Downloads
114
17.
Managerial Risk-Taking and CEO Excess Compensation
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54
Posted: 16 Jan 2014
Working Paper Series
University of Calgary and Brock University - Accounting
Downloads
186
18.
Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 33
Posted: 16 Jan 2014
Working Paper Series
Pennsylvania State University, University of Calgary - Haskayne School of Business and University of Calgary
Downloads
154
19.
Readability of 10-K Reports and Stock Price Crash Risk
Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper 2378586, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-88
Number of pages: 79
Posted: 15 Jan 2014
Last Revised: 13 Dec 2018
Accepted Paper Series
The State University of New York at Stony Brook, University of Alberta - School of Business and Singapore Management University - School of Accountancy
Downloads
979
20.
Revisiting the Common Assumptions About the Desirability of Earnings Smoothness
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 59
Posted: 15 Jan 2014
Working Paper Series
University of Calgary and University of Calgary
Downloads
73
21.
Identifying Unintentional Error in Restatement Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 15 Jan 2014
Working Paper Series
University of Guelph - Gordon S. Lang School of Business and Economics
There are 2 versions of this paper
Identifying Unintentional Error in Restatement Disclosures
Number of pages: 55
Posted: 25 May 2013
Last Revised: 15 Jan 2014
Downloads
231
Identifying Unintentional Error in Restatement Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 15 Jan 2014
Downloads
86
Downloads
86
22.
'Say-on-Pay' Votes and Compensation Practices
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 39
Posted: 15 Jan 2014
Working Paper Series
University of British Columbia - Sauder School of Business, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia (UBC) - Division of Accounting
Downloads
295
23.
Do Analysts Read the News?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 61
Posted: 15 Jan 2014
Last Revised: 24 May 2016
Working Paper Series
University of Waterloo and Wilfrid Laurier University
Downloads
123
24.
Labor Unemployment Risk and Sticky Cost Behavior
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 14 Jan 2014
Working Paper Series
City University of Hong Kong and University of Alberta - School of Business
25.
Does Information Technology Reputation Affect Bank Loan Terms?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36
Posted: 14 Jan 2014
Working Paper Series
City University of Hong Kong, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and University of Waterloo - School of Accounting and Finance
Downloads
266
26.
Transaction Costs and Competition among Audit Firms in Local Markets
Number of pages: 52
Posted: 13 Jan 2014
Last Revised: 06 Jan 2017
Working Paper Series
Wilfrid Laurier University, University of British Columbia (UBC) - Sauder School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads
202
27.
The Implication of Unrecognized Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment
2014 Canadian Academic Accounting Association (CAAA) Annual Conference; previously entitled
The Implication of Unrecognized Intangible Asset Value on the
Relation between Market Valuation and Debt Valuation Adjustment
, Review of Accounting Studies, Forthcoming
Number of pages: 49
Posted: 13 Jan 2014
Last Revised: 02 Nov 2018
Working Paper Series
University of Pennsylvania - Accounting Department, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads
190
28.
Strategic Silence, Insider Selling and Litigation Risk
Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 57
Posted: 12 Jan 2014
Last Revised: 10 Dec 2014
Accepted Paper Series
New York University and University of Pennsylvania - Accounting Department
Downloads
308
29.
The Relative Option to Stock Volume (OS) and Market Response to Earnings Surprises
Journal of Accounting, Auditing and Finance, Forthcoming, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference, 2014 American Accounting Association (AAA) Conference
Number of pages: 51
Posted: 08 Jan 2014
Last Revised: 17 Nov 2016
Accepted Paper Series
Wichita State University and Wichita State University
Downloads
73
30.
The Impact of Superior-Subordinate Identity and Ex Post Discretionary Goal Adjustment on Subordinate Expectancy of Reward and Performance
Journal of Management Accounting Research, Forthcoming
Posted: 07 Jan 2014
Last Revised: 02 May 2019
Accepted Paper Series
Niagara University, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance
31.
Course Grades or Faculty Intuition: Which is a Better Predictor of Student Success on Professional Accounting Exams?
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36
Posted: 07 Jan 2014
Last Revised: 17 Jul 2014
Working Paper Series
Lakehead University and Lakehead University, Faculty of Business Administration
Downloads
62
32.
Beyond Control: Using the Balanced Scorecard to Change Culture and Implement Strategy
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50
Posted: 06 Jan 2014
Working Paper Series
York University and York University
Downloads
359
33.
The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting
Contemporary Accounting Research 34 (1) Spring 2017, 2014 Canadian Accounting Research Annual Conference
Number of pages: 42
Posted: 04 Jan 2014
Last Revised: 12 Apr 2017
Accepted Paper Series
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida and Northeastern University - Accounting Group
Downloads
128
34.
Politicians’ Equity Holdings and Accounting Conservatism
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66
Posted: 03 Jan 2014
Last Revised: 30 May 2015
Working Paper Series
Boston College
Downloads
87
35.
Loan Sales and Borrowers' Accounting Conservatism
Number of pages: 53
Posted: 02 Jan 2014
Last Revised: 01 Mar 2017
Working Paper Series
Kent State University, University of Lethbridge, University of Houston - C.T. Bauer College of Business and University of Lethbridge
Downloads
124
36.
The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 01 Jan 2014
Last Revised: 27 Apr 2016
Working Paper Series
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
There are 2 versions of this paper
The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
INSEAD Working Paper No. 2012/110/AC, Singapore Management University School of Accountancy Research Paper No. 6
Number of pages: 56
Posted: 23 Oct 2012
Last Revised: 31 Dec 2013
Downloads
462
The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 01 Jan 2014
Last Revised: 27 Apr 2016
Downloads
329
Downloads
329
37.
Ethical Performance, Financial Performance and the Quality of Financial Reporting
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41
Posted: 01 Jan 2014
Working Paper Series
Brock University-Goodman School of Business, Brock University, Brock University, Southeastern Louisiana University and Brock University
Downloads
370
38.
Managers’ Pay Duration and Voluntary Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2015-28
Number of pages: 50
Posted: 30 Dec 2013
Last Revised: 14 May 2015
Working Paper Series
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads
364
39.
Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57
Posted: 19 Nov 2013
Last Revised: 04 Feb 2016
Working Paper Series
Boston College and University of Waterloo - School of Accounting and Finance
Downloads
116
40.
An Intra- and Inter-Industry Evaluation of Three Classification Schemes Common in Capital Market Research
Applied Economics, Vol. 46, No. 17, 2014
Posted: 10 Oct 2013
Last Revised: 08 Jun 2014
Accepted Paper Series
Simon Fraser University, Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business
41.
Accounting Conservatism and Management Earnings Forecast
Posted: 06 Apr 2013
Last Revised: 02 Aug 2019
Accepted Paper Series
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and University of Louisville
42.
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
Ryerson University- School of Accounting and Finance and Kent State University
Downloads
385
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.