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2014 CAAA Annual Conference (Archive)
7,550 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Canadian Academic Accounting Association (CAAA) Logo
Showing Papers 1 - 45 of 45
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Incl. Electronic Paper 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
430 downloads

Incl. Electronic Paper Doing Too Much? Financial Vulnerability of Canadian Registered Charities
2014 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
42 downloads

Incl. Electronic Paper On the Association between Asymmetric Timely Loss Recognition and Insider Trading Profitability
2014 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
142 downloads

Incl. Electronic Paper 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
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
523 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: December 27, 2016
Accepted Paper Series

Incl. Electronic Paper Fair Value Accounting and Investment Efficiency
2014 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
224 downloads

Incl. Electronic Paper Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability
2014 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
154 downloads

Incl. Electronic Paper 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
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
151 downloads

Incl. Electronic Paper Higher ERC or Higher Future ERC from Income Smoothness? - The Role of Information Environment
2014 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
141 downloads

Incl. Electronic Paper Publication Bias in Recent Empirical Accounting Research
2014 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
340 downloads

Incl. Electronic Paper Voluntary Assurance on Interim Financial Statements and Earnings Quality
2014 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
104 downloads

Incl. Electronic Paper Real Earnings Management and Governance Attributes in the Context of IPO Failure
2014 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
128 downloads

Incl. Electronic Paper Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Disclosure
Andrew M. Bauer and Kenneth J. Klassen
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: January 16, 2014
Last Revised: July 08, 2016
Working Paper Series
165 downloads

Incl. Electronic Paper 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
149 downloads

Incl. Electronic Paper 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
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
70 downloads

Incl. Electronic Paper Hybridized Professional Groups and Institutional Work: COSO and the Rise of Enterprise Risk Management
Accounting, 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
167 downloads

Incl. Electronic Paper 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 20, 2015
Working Paper Series
191 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

Incl. Electronic Paper Conditional Conservatism in U.S. High- and Low- Technology Firms
2014 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
90 downloads

Incl. Electronic Paper Managerial Risk-Taking and CEO Excess Compensation
2014 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
151 downloads

Incl. Electronic Paper 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
118 downloads

Incl. Electronic Paper Readability of 10-K Reports and Stock Price Crash Risk
University of Alberta School of Business Research Paper
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: January 20, 2017
Working Paper Series
335 downloads

Incl. Electronic Paper Revisiting the Common Assumptions About the Desirability of Earnings Smoothness
2014 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
56 downloads

Incl. Electronic Paper Identifying Unintentional Error in Restatement Disclosures
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
B. Louise Hayes
University of Guelph - Department of Management
Date Posted: January 15, 2014
Working Paper Series
69 downloads

Incl. Electronic Paper 'Say-on-Pay' Votes and Compensation Practices
2014 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
203 downloads

Incl. Electronic Paper 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
59 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

Incl. Electronic Paper 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
93 downloads

Incl. Electronic Paper Transaction Costs and Competition among Audit Firms in Local Markets
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
Date Posted: January 13, 2014
Last Revised: January 06, 2017
Working Paper Series
85 downloads

Incl. Electronic Paper The Implication of Unrecognized Intangible Assets on the Relation between Market Valuation and Debt Valuation Adjustment
2014 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
73 downloads

Incl. Electronic Paper Strategic Silence, Insider Selling and Litigation Risk
Journal 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
240 downloads

Incl. Electronic Paper 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
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
55 downloads

Incl. Electronic Paper 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
47 downloads

Incl. Electronic Paper Beyond Control: Using the Balanced Scorecard to Change Culture and Implement Strategy
2014 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
242 downloads

Incl. Electronic Paper The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting
Contemporary Accounting Research, Forthcoming, 2014 Canadian Academic Accounting Association (CAAA) 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: June 15, 2016
Accepted Paper Series
108 downloads

Incl. Electronic Paper Politicians’ Equity Holdings and Accounting Conservatism
2014 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
37 downloads

Incl. Electronic Paper Loan Sales and Accounting Conservatism
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
Date Posted: January 02, 2014
Last Revised: February 16, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
2014 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
197 downloads

Incl. Electronic Paper Ethical Performance, Financial Performance and the Quality of Financial Reporting
2014 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
234 downloads

Incl. Electronic Paper 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
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
250 downloads

Incl. Electronic Paper Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections
2014 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
84 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

Incl. Electronic Paper Accounting Conservatism and Management Earnings Forecast
2014 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
1039 downloads

Incl. Electronic Paper Value Relevance and Abnormal Stock Returns Related to Levels of Total Book Assets
2014 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
195 downloads

Incl. Electronic Paper Conservatism, Accrual Persistence Asymmetry, and Stock Returns
CAAA 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
361 downloads