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2014 CAAA Annual Conference (Archive)

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Viewing: 1 - 45 of 45 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 and University of Louisville
Downloads 1,071
2.

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 584
3.

Readability of 10-K Reports and Stock Price Crash Risk

University of Alberta School of Business Research Paper 2378586
Number of pages: 66 Posted: 15 Jan 2014 Last Revised: 22 Mar 2017
Working 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 528
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 441
5.

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
Carleton University-Sprott School of Business and Kent State University
Downloads 368
6.

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 Temple University - Fox School of Business and Management
Downloads 356
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 278
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 274
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

Multiple version iconThere are 2 versions of this paper

Downloads 260
10.

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 258
11.

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 251
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 239
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 235
14.

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

Multiple version iconThere are 2 versions of this paper

Downloads 215
15.

Value Relevance and Abnormal Stock Returns Related to Levels of Total Book Assets

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 06 Jul 2012 Last Revised: 30 Oct 2015
Working Paper Series
Carleton University-Sprott School of Business
Downloads 204
16.

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 199
17.

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 197
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 180
19.

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 176
20.

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 The Hong Kong Polytechnic University
Downloads 175
21.

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
Independent and Brock University - Accounting
Downloads 164
22.

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 158
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 154
24.

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 138
25.

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 129
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 127
27.

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 115
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

Multiple version iconThere are 2 versions of this paper

Downloads 115
29.

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
University of Waterloo, Hong Kong Baptist University (HKBU) - Business and University of Waterloo - School of Accounting and Finance
Downloads 110
30.

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 97
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 96
32.

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 93
33.

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 92
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 81
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

Multiple version iconThere are 2 versions of this paper

Downloads 76
36.

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 64
37.

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 60
38.

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 58
39.

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 52
40.

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 52
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 46
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
University of Waterloo and University of Alberta - School of Business
45.

Offshore Operations and Voluntary Disclosure: Evidence from Management Earnings Forecasts

Posted: 16 Jan 2014 Last Revised: 17 Jun 2015
Working Paper Series
University of Ottawa, Concordia University, Quebec - John Molson School of Business, University of Ottawa and Concordia University - Department of Accountancy