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SSRN eLibrary Search Results
2014 CAAA Annual Conference (Archive)
8,203 Total downloads
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Showing Papers 1 - 45 of 45
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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 439 downloads
Doing Too Much? Financial Vulnerability of Canadian Registered Charities2014 Canadian Academic Accounting Association (CAAA) Annual Conference Clifford L Spyker and Harjinder Deol Mount Royal University and Mount Royal University Date Posted: January 18, 2014 Working Paper Series 44 downloads
On the Association between Asymmetric Timely Loss Recognition and Insider Trading Profitability2014 Canadian Academic Accounting Association (CAAA) Annual Conference Michael (Minye) Tang and Hua Xin New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Louisville Date Posted: January 16, 2014 Last Revised: May 05, 2015 Working Paper Series 151 downloads
Corporate Social Responsibility, Earnings Management, and Firm Performance: Evidence from Panel VAR Estimation2014 Canadian Academic Accounting Association (CAAA) Annual Conference, AAA 2015 Management Accounting Section (MAS) Meeting Mark C. Anderson, Soonchul Hyun and Hussein A. Warsame University of Calgary - Haskayne School of Business, University of Calgary - Haskayne School of Business and University of Calgary Date Posted: January 16, 2014 Last Revised: August 19, 2014 Working Paper Series 557 downloads Culture and Cost Stickiness: A Cross-Country Study International Journal of Accounting, 51(3), 402-417 Karen A. Kitching, Raj Mashruwala and Mikhail Pevzner George Mason University, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business Date Posted: January 16, 2014 Last Revised: April 11, 2017 Accepted Paper Series
Fair Value Accounting and Investment Efficiency2014 Canadian Academic Accounting Association (CAAA) Annual Conference Mohamed Zaher Bouaziz and Gaetan Breton Université de Moncton and University du Quebec at Montreal Date Posted: January 16, 2014 Working Paper Series 228 downloads
Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability2014 Canadian Academic Accounting Association (CAAA) Annual Conference Wendy Brookes, Fayez A. Elayan and Jennifer Li Brock University, Brock University-Goodman School of Business and Brock University Date Posted: January 16, 2014 Working Paper Series 157 downloads
The Impact of Environmental, Social and Governance (ESG) Standards on the Value of Cash Holdings: Evidence from Canadian Firms2014 Canadian Academic Accounting Association (CAAA) Annual Conference Eloisa Perez de Toledo and Evandro Bocatto MacEwan University and MacEwan University Date Posted: January 16, 2014 Last Revised: January 21, 2015 Working Paper Series 176 downloads
Higher ERC or Higher Future ERC from Income Smoothness? - The Role of Information Environment2014 Canadian Academic Accounting Association (CAAA) Annual Conference C.S. Agnes Cheng, Joe Johnston and Shuo Li Hong Kong Polytechnic University - School of Accounting and Finance, Illinois State University - Department of Accounting and The Hong Kong Polytechnic University Date Posted: January 16, 2014 Working Paper Series 164 downloads
Publication Bias in Recent Empirical Accounting Research2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Fox School of Business Research Paper No. 14-027 Sudipta Basu and Han-Up Park Temple University - Department of Accounting and Temple University - Fox School of Business and Management Date Posted: January 16, 2014 Last Revised: December 31, 2016 Working Paper Series 346 downloads
Voluntary Assurance on Interim Financial Statements and Earnings Quality2014 Canadian Academic Accounting Association (CAAA) Annual Conference J. Efrim Boritz and Sati P. Bandyopadhyay University of Waterloo - School of Accounting and Finance and University of Waterloo Date Posted: January 16, 2014 Working Paper Series 109 downloads
Real Earnings Management and Governance Attributes in the Context of IPO Failure2014 Canadian Academic Accounting Association (CAAA) Annual Conference Chalouati Emna, Samir Trabelsi and Hamadi Matoussi University of Manouba, Brock University - Accounting and University of Manouba - Gestion Date Posted: January 16, 2014 Working Paper Series 135 downloads
Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated DisclosuresAndrew M. Bauer and Kenneth J. Klassen University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance Date Posted: January 16, 2014 Last Revised: May 20, 2017 Working Paper Series 183 downloads
Lending to Strangers: Does Verification Matter?2014 Canadian Academic Accounting Association (CAAA) Annual Conference Michael S. Maier University of Alberta - Alberta School of Business Date Posted: January 16, 2014 Working Paper Series 169 downloads
Environmental Liabilities and Diversity in Practice Under International Financial Reporting StandardsForthcoming in Accounting, Auditing and Accountability Journal, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference Giovanna Michelon, Thomas Ervin Schneider and Michael S. Maier University of Exeter, Independent and University of Alberta - Alberta School of Business Date Posted: January 16, 2014 Last Revised: May 03, 2016 Accepted Paper Series 84 downloads
Hybridized Professional Groups and Institutional Work: COSO and the Rise of Enterprise Risk ManagementAccounting, Organizations and Society, Vol. 39, No. 5, 2014 Christie Hayne and Clinton Free Virginia Polytechnic Institute & State University - Pamplin College of Business and UNSW Australia Business School, School of Accounting Date Posted: January 16, 2014 Last Revised: July 16, 2014 Accepted Paper Series 185 downloads
Auditors’ and Specialists’ Views about the Use of Specialists during an Audit*2014 Canadian Academic Accounting Association (CAAA) Annual Conference J. Efrim Boritz, Natalia Kochetova-Kozloski, Linda A. Robinson and Christopher Wong University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance Date Posted: January 16, 2014 Last Revised: April 05, 2017 Working Paper Series 212 downloads Offshore Operations and Voluntary Disclosure: Evidence from Management Earnings Forecasts Walid Ben-Amar, Luo He, Tiemei Li and Michel Magnan University of Ottawa, Concordia University, Quebec - John Molson School of Business, University of Ottawa and Concordia University - Department of Accountancy Date Posted: January 16, 2014 Last Revised: June 17, 2015 Working Paper Series
Conditional Conservatism in U.S. High- and Low- Technology Firms2014 Canadian Academic Accounting Association (CAAA) Annual Conference Mariem Khalifa, Samir Trabelsi and Hamadi Matoussi Independent, Brock University - Accounting and University of Manouba - Gestion Date Posted: January 16, 2014 Working Paper Series 95 downloads
Managerial Risk-Taking and CEO Excess Compensation2014 Canadian Academic Accounting Association (CAAA) Annual Conference Syed Rahat Ali Jafri and Samir Trabelsi Independent and Brock University - Accounting Date Posted: January 16, 2014 Working Paper Series 161 downloads
Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements?2014 Canadian Academic Accounting Association (CAAA) Annual Conference Shahid Ali Khan, Mark C. Anderson and Hussein A. Warsame Pennsylvania State University, University of Calgary - Haskayne School of Business and University of Calgary Date Posted: January 16, 2014 Working Paper Series 126 downloads
Readability of 10-K Reports and Stock Price Crash RiskUniversity of Alberta School of Business Research Paper 2378586 Chansog (Francis) Kim, Ke Wang and Liandong Zhang The State University of New York at Stony Brook, University of Alberta - School of Business and City University of Hong Kong Date Posted: January 15, 2014 Last Revised: March 22, 2017 Working Paper Series 466 downloads
Revisiting the Common Assumptions About the Desirability of Earnings Smoothness2014 Canadian Academic Accounting Association (CAAA) Annual Conference Najlaa A Kallousa and Hussein A. Warsame University of Calgary and University of Calgary Date Posted: January 15, 2014 Working Paper Series 59 downloads
Identifying Unintentional Error in Restatement Disclosures2014 Canadian Academic Accounting Association (CAAA) Annual Conference B. Louise Hayes University of Guelph - Department of Management Date Posted: January 15, 2014 Working Paper Series 72 downloads
'Say-on-Pay' Votes and Compensation Practices2014 Canadian Academic Accounting Association (CAAA) Annual Conference Jenny Li Zhang, Kin Lo and Shuo Yang 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 Date Posted: January 15, 2014 Working Paper Series 227 downloads
Do Analysts Read the News?2014 Canadian Academic Accounting Association (CAAA) Annual Conference Alan Guoming Huang and Kaleab Mamo University of Waterloo and University of Waterloo Date Posted: January 15, 2014 Last Revised: May 24, 2016 Working Paper Series 67 downloads Labor Unemployment Risk and Sticky Cost Behavior 2014 Canadian Academic Accounting Association (CAAA) Annual Conference Jeong-Bon Kim and Ke Wang University of Waterloo and University of Alberta - School of Business Date Posted: January 14, 2014 Working Paper Series
Does Information Technology Reputation Affect Bank Loan Terms?2014 Canadian Academic Accounting Association (CAAA) Annual Conference Jeong-Bon Kim, Byron Song and Theophanis C. Stratopoulos University of Waterloo, Hong Kong Baptist University (HKBU) - Business and University of Waterloo - School of Accounting and Finance Date Posted: January 14, 2014 Working Paper Series 97 downloads
Transaction Costs and Competition among Audit Firms in Local MarketsLing Chu, Dan A. Simunic, Minlei Ye and Ping Zhang 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 Date Posted: January 13, 2014 Last Revised: January 06, 2017 Working Paper Series 112 downloads
The Implication of Unrecognized Intangible Assets on the Relation between Market Valuation and Debt Valuation Adjustment2014 Canadian Academic Accounting Association (CAAA) Annual Conference Matthew C. Cedergren, Changling Chen and Kai Chen University of Pennsylvania - Accounting Department, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics Date Posted: January 13, 2014 Last Revised: November 19, 2015 Working Paper Series 90 downloads
Strategic Silence, Insider Selling and Litigation RiskJournal of Accounting & Economics (JAE), Forthcoming Mary Brooke Billings and Matthew C. Cedergren New York University and University of Pennsylvania - Accounting Department Date Posted: January 12, 2014 Last Revised: December 10, 2014 Accepted Paper Series 256 downloads
The Relative Option to Stock Volume (OS) and Market Response to Earnings SurprisesJournal of Accounting, Auditing and Finance, Forthcoming, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference, 2014 American Accounting Association (AAA) Conference Atul Rai and Semih Tartaroglu Wichita State University and Wichita State University Date Posted: January 08, 2014 Last Revised: November 17, 2016 Accepted Paper Series 58 downloads
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 Camillo Lento and Naqi Sayed Lakehead University and Lakehead University, Faculty of Business Administration Date Posted: January 07, 2014 Last Revised: July 17, 2014 Working Paper Series 49 downloads
Beyond Control: Using the Balanced Scorecard to Change Culture and Implement Strategy2014 Canadian Academic Accounting Association (CAAA) Annual Conference Ken Ogata and Gary Spraakman York University and York University Date Posted: January 06, 2014 Working Paper Series 247 downloads
The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget SettingContemporary Accounting Research 34 (1) Spring 2017, 2014 Canadian Accounting Research Annual Conference Lan Guo, Theresa Libby and Xiaotao Kelvin Liu Wilfrid Laurier University, University of Waterloo - School of Accounting and Finance and Northeastern University - Accounting Group Date Posted: January 04, 2014 Last Revised: April 12, 2017 Accepted Paper Series 112 downloads
Politicians’ Equity Holdings and Accounting Conservatism2014 Canadian Academic Accounting Association (CAAA) Annual Conference Vishal P. Baloria Boston College Date Posted: January 03, 2014 Last Revised: May 30, 2015 Working Paper Series 44 downloads
Loan Sales and Borrowers' Accounting ConservatismSaiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao Southern Illinois University at Carbondale, University of Lethbridge, University of Houston - C.T. Bauer College of Business and University of Lethbridge Date Posted: January 02, 2014 Last Revised: March 01, 2017 Working Paper Series 41 downloads
The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality2014 Canadian Academic Accounting Association (CAAA) Annual Conference Jae B. Kim, Benjamin Segal, Dan Segal and Yoonseok Zang Singapore Management University - School of Accountancy, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy Date Posted: January 01, 2014 Last Revised: April 27, 2016 Working Paper Series 241 downloads
Ethical Performance, Financial Performance and the Quality of Financial Reporting2014 Canadian Academic Accounting Association (CAAA) Annual Conference Fayez A. Elayan, Jennifer Li, Zhefeng Frank Liu, Thomas Meyer and Sandra Felton Brock University-Goodman School of Business, Brock University, Brock University, Southeastern Louisiana University and Brock University Date Posted: January 01, 2014 Working Paper Series 260 downloads
Managers’ Pay Duration and Voluntary Disclosures2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2015-28 Qiang Cheng, Young Jun Cho and Jae B. Kim Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: December 30, 2013 Last Revised: May 14, 2015 Working Paper Series 268 downloads
Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections2014 Canadian Academic Accounting Association (CAAA) Annual Conference Vishal P. Baloria and Kenneth J. Klassen Boston College and University of Waterloo - School of Accounting and Finance Date Posted: November 19, 2013 Last Revised: February 04, 2016 Working Paper Series 90 downloads An Intra- and Inter-Industry Evaluation of Three Classification Schemes Common in Capital Market Research Applied Economics, Vol. 46, No. 17, 2014 Karel Hrazdil, Kim Trottier and Ray Zhang Simon Fraser University, Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business Date Posted: October 10, 2013 Last Revised: June 08, 2014 Accepted Paper Series
Accounting Conservatism and Management Earnings Forecast2014 Canadian Academic Accounting Association (CAAA) Annual Conference Bikki Jaggi and Hua Xin Rutgers, The State University of New Jersey - Rutgers Business School and University of Louisville Date Posted: April 06, 2013 Last Revised: January 15, 2014 Working Paper Series 1059 downloads
Value Relevance and Abnormal Stock Returns Related to Levels of Total Book Assets2014 Canadian Academic Accounting Association (CAAA) Annual Conference Gulraze Wakil Carleton University-Sprott School of Business Date Posted: July 06, 2012 Last Revised: October 30, 2015 Working Paper Series 202 downloads
Conservatism, Accrual Persistence Asymmetry, and Stock ReturnsCAAA Annual Conference 2012, 2014 Canadian Academic Accounting Association (CAAA) Annual Conference Gulraze Wakil and Pervaiz Alam Carleton University-Sprott School of Business and Kent State University Date Posted: January 16, 2012 Last Revised: June 12, 2014 Working Paper Series 365 downloads |
