Viewing: 1 - 44 of 44 papers
1.
Accounting Conservatism and Management Earnings Forecast
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47
Posted: 06 Apr 2013
Last Revised: 15 Jan 2014
Working Paper Series
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and University of Louisville
Downloads
1,128
2.
Readability of 10-K Reports and Stock Price Crash Risk
Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper 2378586
Number of pages: 78
Posted: 15 Jan 2014
Last Revised: 08 May 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
753
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 Calgary - Haskayne School of Business and University of Calgary
Downloads
671
4.
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
465
5.
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
383
6.
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
Lakehead University - Faculty of Business Administration and Kent State University
Downloads
378
7.
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
336
8.
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
330
9.
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
452
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
293
Downloads
293
10.
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
285
11.
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
281
12.
'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
273
13.
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
249
14.
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
226
15.
Auditors’ and Specialists’ Views about the Use of Specialists during an Audit*
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 101
Posted: 16 Jan 2014
Last Revised: 05 Apr 2017
Working Paper Series
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
There are 2 versions of this paper
Auditors’ and Specialists’ Views About the Use of Specialists During an Audit
Number of pages: 101
Posted: 09 Jan 2015
Last Revised: 05 Apr 2017
Downloads
408
Auditors’ and Specialists’ Views about the Use of Specialists during an Audit*
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 101
Posted: 16 Jan 2014
Last Revised: 05 Apr 2017
Downloads
225
Downloads
225
16.
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
219
17.
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
205
18.
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
203
19.
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
195
20.
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
191
21.
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
187
22.
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
178
23.
On the Association between Asymmetric Timely Loss Recognition and Insider Trading Profitability
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 16 Jan 2014
Last Revised: 05 May 2015
Working Paper Series
New York University (NYU) and University of Louisville
Downloads
172
24.
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
170
25.
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
University of Manouba, Brock University - Accounting and University of Manouba - Gestion
Downloads
152
26.
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
137
27.
The Implication of Unrecognized Intangible Assets on the Relation between Market Valuation and Debt Valuation Adjustment
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50
Posted: 13 Jan 2014
Last Revised: 19 Nov 2015
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
134
28.
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
401
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
128
Downloads
128
29.
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
121
30.
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 Exeter, Independent and University of Alberta - Alberta School of Business
Downloads
117
31.
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
103
32.
Loan Sales and Borrowers' Accounting Conservatism
Number of pages: 53
Posted: 02 Jan 2014
Last Revised: 01 Mar 2017
Working Paper Series
Southern Illinois University at Carbondale, University of Lethbridge, University of Houston - C.T. Bauer College of Business and University of Lethbridge
Downloads
103
33.
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
101
34.
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 University of Waterloo
Downloads
94
35.
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 - Department of Management
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
211
Identifying Unintentional Error in Restatement Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 15 Jan 2014
Downloads
80
Downloads
80
36.
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
74
37.
The Impact of Superior-Subordinate Identity and Discretionary Ex Post Adjustment on Subordinate Expectancy of Goal Attainment and Performance
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45
Posted: 07 Jan 2014
Last Revised: 18 Apr 2018
Working Paper Series
Niagara University, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance
Downloads
72
38.
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
69
39.
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
66
40.
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
59
41.
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
56
42.
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
43.
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
44.
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
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