SSRN 2014 CAAA Annual Conference (Archive)

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

Bikki Jaggi and Hua Xin

Rutgers, The State University of New Jersey - Rutgers Business School and University of Louisville

Downloads 1,065

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

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

Downloads 567

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

Chansog (Francis) Kim, Ke Wang and Liandong Zhang

The State University of New York at Stony Brook, University of Alberta - School of Business and Singapore Management University - School of Accountancy

Downloads 496

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

Hua Xin and Bharat Sarath

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

Gulraze Wakil and Pervaiz Alam

Carleton University-Sprott School of Business and Kent State University

Downloads 367

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

Sudipta Basu and Han-Up Park

Temple University - Department of Accounting and Temple University - Fox School of Business and Management

Downloads 350

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

Qiang Cheng, Young Jun Cho and Jae B. Kim

Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics

Downloads 272

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

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

Downloads 265

9.

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

Mary Brooke Billings and Matthew C. Cedergren

New York University and University of Pennsylvania - Accounting Department

Downloads 256

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

Ken Ogata and Gary Spraakman

York University and York University

Downloads 249

11.

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

Jae B. Kim, Benjamin Segal, Dan Segal and Yoonseok Zang

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

Downloads 248

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

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

Downloads 232

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

Mohamed Zaher Bouaziz and Gaetan Breton

Université de Moncton and University du Quebec at Montreal

Downloads 231

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

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

There are 2 versions of this paper

Downloads 212

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

Gulraze Wakil

Carleton University-Sprott School of Business

Downloads 203

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

Christie Hayne and Clinton Free

University of Illinois at Urbana-Champaign and UNSW Australia Business School, School of Accounting

Downloads 192

17.

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

Andrew M. Bauer and Kenneth J. Klassen

University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance

Downloads 191

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

Eloisa Perez de Toledo and Evandro Bocatto

MacEwan University and MacEwan University

Downloads 177

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

Michael S. Maier

University of Alberta - Alberta School of Business

Downloads 172

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

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

Downloads 169

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

Syed Rahat Ali Jafri and Samir Trabelsi

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

Wendy Brookes, Fayez A. Elayan and Jennifer Li

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

Michael (Minye) Tang and Hua Xin

New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Louisville

Downloads 152

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

Chalouati Emna, Samir Trabelsi and Hamadi Matoussi

University of Manouba, Brock University - Accounting and University of Manouba - Gestion

Downloads 137

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

Shahid Ali Khan, Mark C. Anderson and Hussein A. Warsame

Pennsylvania State University, University of Calgary - Haskayne School of Business and University of Calgary

Downloads 128

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

Ling 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

Downloads 119

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

Lan Guo, Theresa Libby and Xiaotao Kelvin Liu

Wilfrid Laurier University, Kenneth G. Dixon School of Accounting University of Central Florida and Northeastern University - Accounting Group

Downloads 112

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

J. Efrim Boritz and Sati P. Bandyopadhyay

University of Waterloo - School of Accounting and Finance and University of Waterloo

There are 2 versions of this paper

Downloads 110

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

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

Downloads 101

30.

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

Mariem Khalifa, Samir Trabelsi and Hamadi Matoussi

Independent, Brock University - Accounting and University of Manouba - Gestion

Downloads 95

31.

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

Vishal P. Baloria and Kenneth J. Klassen

Boston College and University of Waterloo - School of Accounting and Finance

Downloads 91

32.

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

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

Downloads 91

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

Giovanna Michelon, Thomas Ervin Schneider and Michael S. Maier

University of Exeter, Independent and University of Alberta - Alberta School of Business

Downloads 87

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

Alan Guoming Huang and Kaleab Mamo

University of Waterloo and University of Waterloo

Downloads 76

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

B. Louise Hayes

University of Guelph - Department of Management

There are 2 versions of this paper

Downloads 73

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

Najlaa A Kallousa and Hussein A. Warsame

University of Calgary and University of Calgary

Downloads 63

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

Atul Rai and Semih Tartaroglu

Wichita State University and Wichita State University

Downloads 60

38.

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

Camillo Lento and Naqi Sayed

Lakehead University and Lakehead University, Faculty of Business Administration

Downloads 49

39.

Loan Sales and Borrowers' Accounting Conservatism

Number of pages: 53 Posted: 02 Jan 2014 Last Revised: 01 Mar 2017

Working Paper Series

Saiying 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

Downloads 47

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

Vishal P. Baloria

Boston College

Downloads 47

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

Clifford L Spyker and Harjinder Deol

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

Karel Hrazdil, Kim Trottier and Ray Zhang

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

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

44.

Labor Unemployment Risk and Sticky Cost Behavior

2014 Canadian Academic Accounting Association (CAAA) Annual Conference

Posted: 14 Jan 2014

Working Paper Series

Jeong-Bon Kim and Ke Wang

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

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

Quick Links

Rankings

About