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SSRN eLibrary Search Results
2015 CAAA Annual Conference (Archive)
6,467 Total downloads
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Showing Papers 1 - 49 of 49
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The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO ProcessReview of Accounting Studies, Forthcoming Bing Li and Zhenbin Liu City University of Hong Kong (CityUHK) and Chinese University of Hong Kong, Shenzhen Date Posted: March 06, 2015 Last Revised: May 03, 2017 Accepted Paper Series 64 downloads
Market Reaction to XBRL Filings2015 Canadian Academic Accounting Association (CAAA) Annual Conference Alex Dontoh and Samir Trabelsi New York University (NYU) - Department of Accounting and Brock University - Accounting Date Posted: January 09, 2015 Working Paper Series 135 downloads
Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking2015 Canadian Academic Accounting Association (CAAA) Annual Conference Mohamed Ayadi, Martin I. Kusy, Minyoung Pyo and Samir Trabelsi Brock University - Department of Finance, Operations and Information Systems (FOIS), Brock University, Goodman School of Business, Brock University and Brock University - Accounting Date Posted: January 09, 2015 Working Paper Series 178 downloads
Earnings Management of Chinese Central State-Owned Enterprises - The Alignment Effects and State-Level Incentives2015 Canadian Academic Accounting Association (CAAA) Annual Conference Xiaofei Song and Hong Fan Saint Mary's University and Saint Mary's University, Canada Date Posted: December 17, 2014 Working Paper Series 66 downloads
Lean Healthcare and Ontario Case Costing - An Examination of Strategic Change and Management Control Systems2015 Canadian Academic Accounting Association (CAAA) Annual Conference Jan Alpenberg and D. Paul Scarbrough Linnaeus University - School of Business and Economics and Goodman School of Business - Accounting Date Posted: December 17, 2014 Working Paper Series 80 downloads
Supplier’s Relationship-Specific Investment and Customer’s Management Forecasts2015 Canadian Academic Accounting Association (CAAA) Annual Conference Kai Chen Wilfrid Laurier University - School of Business & Economics Date Posted: December 17, 2014 Last Revised: December 04, 2015 Working Paper Series 90 downloads
Material Weakness Disclosures and Restatement Announcements2015 Canadian Academic Accounting Association (CAAA) Annual Conference Nader Wans, Li He and Bharat Sarath Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Southwestern University of Finance and Economics (SWUFE) - School of Accountancy and Rutgers, The State University of New Jersey - Accounting Date Posted: December 17, 2014 Working Paper Series 95 downloads
Temporality and Evidence of Earnings Management in Fraud Companies2015 Canadian Academic Accounting Association (CAAA) Annual Conference Robert Biscontri University of Manitoba - Asper School of Business Date Posted: December 17, 2014 Working Paper Series 80 downloads
The Implication of Auditor Operational Efficiency for Auditor Competition2015 Canadian Academic Accounting Association (CAAA) Annual Conference Ping Zhang and Ling Chu University of Toronto - Rotman School of Management and Wilfrid Laurier University Date Posted: December 17, 2014 Working Paper Series 55 downloads
Religiosity and Audit Fees2015 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: December 17, 2014 Working Paper Series 150 downloads
Does Information Traffic Matter to Accounting Information Usefulness? Evidence from Internet Search Data2015 Canadian Academic Accounting Association (CAAA) Annual Conference Zhulin Huang and Bixia Xu Wilfrid Laurier University and Wilfrid Laurier University Date Posted: December 17, 2014 Working Paper Series 76 downloads
Do Voluntary CSR Reports Affect Earnings Informativeness?2015 Canadian Academic Accounting Association (CAAA) Annual Conference Stephanie F Cheng and Aida Sijamic Wahid University of Toronto - Rotman School of Management and University of Toronto - Accounting Date Posted: December 16, 2014 Last Revised: May 20, 2017 Working Paper Series 168 downloads Corporate Governance and Stock Prices of Japanese Firms Adopting International Financial Reporting Standards: Early Evidence Doshisha Shogaku (The Doshisha Business Review) 67(6): 35-47 Fumiko Takeda and Takeshi Watanabe University of Tokyo - Department of Technology Management for Innovation and University of Tokyo - Department of Technology Management for Innovation Date Posted: December 16, 2014 Last Revised: March 04, 2017 Accepted Paper Series
Stock Price Associations with Expected and Unexpected Earnings2015 Canadian Academic Accounting Association (CAAA) Annual Conference Adrian Kubata, Terry J. Shevlin and Christoph Watrin University of Muenster, University of California-Irvine and University of Muenster Date Posted: December 16, 2014 Working Paper Series 109 downloads
Reputable Inside Directors and Internal Control Effectiveness2015 Canadian Academic Accounting Association (CAAA) Annual Conference Zhijun Lin, Byron Y. Song and Zhimin Tian Hong Kong Baptist University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and United International College (UIC) Date Posted: December 16, 2014 Working Paper Series 106 downloads
Determinants of Undetected Unintentional Errors in Audited Financial Statements2015 Canadian Academic Accounting Association (CAAA) Annual Conference B. Louise Hayes University of Guelph - Department of Management Date Posted: December 16, 2014 Last Revised: May 26, 2015 Working Paper Series 57 downloads
Meet/Beat Market Expectation, Accounting Conservatism and Corporate Governance2015 Canadian Academic Accounting Association (CAAA) Annual Conference Bikki Jaggi, Anthony C. Ng and Hua Xin Rutgers, The State University of New Jersey - Rutgers Business School, Monash University and University of Louisville Date Posted: December 16, 2014 Working Paper Series 122 downloads
Corporate Governance, Firms’ Performance and Earnings Management: Evidence from German Listed Companies2015 Canadian Academic Accounting Association (CAAA) Annual Conference Mostaq M. Hussain, Marian Hany and K. A. Mohamed Ehab UNBSJ, The German University in Cairo and The German University in Cairo Date Posted: December 16, 2014 Working Paper Series 214 downloads
Corporate Governance Ratings and Firm Performance: Canadian Evidence2015 Canadian Academic Accounting Association (CAAA) Annual Conference Abiodun Isiaka Wilfrid Laurier Date Posted: December 16, 2014 Working Paper Series 124 downloads
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?2015 Canadian Academic Accounting Association (CAAA) Annual Conference Christine I. Wiedman and Carol A. Marquardt University of Waterloo and City University of New York (CUNY) – Baruch College Date Posted: December 16, 2014 Working Paper Series 125 downloads
Accounting Profitability and Takeover LikelihoodAshiq Ali, Todd D. Kravet and Bin Li University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Texas at Dallas - Naveen Jindal School of Management Date Posted: December 16, 2014 Last Revised: April 14, 2016 Working Paper Series 89 downloads
Corporate Social Responsibility and Tax Reporting Aggressiveness in a Transition Economy2015 Canadian Academic Accounting Association (CAAA) Annual Conference Suwina Cheng and Kenny Z. Lin Lingnan University and Lingnan University Date Posted: December 16, 2014 Working Paper Series 162 downloads
Decision Logics by Nurse Leaders: A Case Study of the Use of Accounting Information in a British Columbia Health Authority2015 Canadian Academic Accounting Association (CAAA) Annual Conference Chris Duff and Kenneth Edgar D'Silva Royal Roads University and London South Bank University - Centre for Research in Accounting Date Posted: December 15, 2014 Working Paper Series 31 downloads The Effect of Annual Report Readability on Cost of Debt 2015 Canadian Academic Accounting Association (CAAA) Annual Conference Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang Georgia State University - J. Mack Robinson College of Business, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University Date Posted: December 15, 2014 Working Paper Series The Debt Market Relevance of MD&A Narrative Disclosure: Evidence from the Pricing of Credit Default Swaps 2015 Canadian Academic Accounting Association (CAAA) Annual Conference Ke Wang University of Alberta - School of Business Date Posted: December 15, 2014 Last Revised: January 15, 2017 Working Paper Series
Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk?Journal of Corporate Finance, Forthcoming Changling Chen, Jeong-Bon Kim and Li Yao University of Waterloo - School of Accounting and Finance, University of Waterloo and Concordia University, Quebec Date Posted: December 15, 2014 Last Revised: November 02, 2016 Accepted Paper Series 404 downloads Dirty Surplus Accounting and Dividend Payout in the Banking Industry 2015 Canadian Academic Accounting Association (CAAA) Annual Conference Michele Fabrizi, Elisabetta Ipino, Michel Magnan and Antonio Parbonetti University of Padua, Concordia University, Quebec - Department of Accountancy, Concordia University - Department of Accountancy and University of Padua Date Posted: December 15, 2014 Working Paper Series Do Restatement Borrowing Firms Benefit From Board Tie with Lending Banks? 2015 Canadian Academic Accounting Association (CAAA) Annual Conference Zhichen Wang City University of Hong Kong (CityUHK), Department of Accountancy, Students Date Posted: December 15, 2014 Last Revised: June 17, 2015 Working Paper Series
The Diversity of 'Diversity' in Canadian Accounting Firm Recruitment Websites2015 Canadian Academic Accounting Association (CAAA) Annual Conference Merridee L. Bujaki, Sylvain Durocher, Francois Brouard, Leighann Neilson and Rhonda Pyper Carleton University - Eric Sprott School of Business, University of Ottawa - Telfer School of Management, Carleton University, Carleton University and Saint Mary's University, Canada Date Posted: December 15, 2014 Working Paper Series 62 downloads
Addressing Puzzle About Equity Valuation Using Multiples: How Earnings Forecasts Outperform Residual Income Model in Multiples2015 Canadian Academic Accounting Association (CAAA) Annual Conference Ja Ryong Kim University of Nottingham Date Posted: December 15, 2014 Working Paper Series 67 downloads
How Does the Information Signal from Short Interest Affect Audit Effort? An Examination of the Role of External Monitoring and Managerial Incentives2015 Canadian Academic Accounting Association (CAAA) Annual Conference Rafael Rogo, Dan A. Simunic, Hwee Cheng Tan and Ray Zhang University of British Columbia - Sauder School of Business, University of British Columbia (UBC) - Sauder School of Business, University of New South Wales (UNSW) and University of British Columbia (UBC) - Sauder School of Business Date Posted: December 15, 2014 Last Revised: February 10, 2016 Working Paper Series 133 downloads Product Market Competition and Analyst Forecasting Activity: International Evidence Journal of Banking and Finance, Vol. 56, 2015, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference In-Mu Haw, Bingbing Hu and Jay Junghun Lee Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU) and University of Massachusetts Boston Date Posted: December 14, 2014 Last Revised: June 15, 2015 Accepted Paper Series
Fostering and Forcing Uses of Accounting: Labour-Management Negotiations in the Automotive Crisis in Canada 2008-20092015 Canadian Academic Accounting Association (CAAA) Annual Conference Staci Kenno and Clinton Free Brock University - Goodman School of Business and UNSW Australia Business School, School of Accounting Date Posted: December 14, 2014 Working Paper Series 32 downloads Do Career Concerns Affect the Delay of Bad News Disclosure? The Accounting Review, Forthcoming Stephen P. Baginski, John L. Campbell, Lisa A. Hinson and David S. Koo University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, The University of Florida and University of Illinois at Urbana-Champaign Date Posted: December 14, 2014 Last Revised: June 27, 2017 Accepted Paper Series
Does Short Selling Mitigate Optimism in Financial Analyst Forecast? Evidence from a Randomized Experiment2015 Canadian Academic Accounting Association (CAAA) Annual Conference Yun Ke, Kin Lo, Jinfei Sheng and Jenny Li Zhang Brock University - Goodman School of Business, University of British Columbia (UBC) - Sauder School of Business, University of British Columbia, Sauder School of Business and University of British Columbia - Sauder School of Business Date Posted: December 14, 2014 Last Revised: June 21, 2016 Working Paper Series 292 downloads
Effects of Performance-Based Pay, Social Recognition, and Training on Performance in Creative Problem Solving: An Experimental Investigation2015 Canadian Academic Accounting Association (CAAA) Annual Conference Kun Huo University of Western Ontario - Richard Ivey School of Business Date Posted: December 13, 2014 Working Paper Series 65 downloads
Joining the Conversation: How Quiet Is the IPO Quiet Period?2015 Canadian Academic Accounting Association (CAAA) Annual Conference Matthew C. Cedergren University of Pennsylvania - Accounting Department Date Posted: December 10, 2014 Working Paper Series 76 downloads
Managerial Discretion and Task Interdependence in Teams2015 Canadian Academic Accounting Association (CAAA) Annual Conference Markus C. Arnold and Ivo Tafkov University of Bern - Institute for Accounting and Georgia State University Date Posted: December 08, 2014 Working Paper Series 38 downloads
Policy Uncertainty and Analyst Performance2015 Canadian Academic Accounting Association (CAAA) Annual Conference Vishal P. Baloria and Kaleab Mamo Boston College and University of Waterloo Date Posted: December 03, 2014 Last Revised: May 01, 2017 Working Paper Series 122 downloads
Preparer Intention and Accounting Training on Repairing the Trustworthiness of Accounting2015 Canadian Academic Accounting Association (CAAA) Annual Conference Michelle C. Lau Brock University - Goodman School of Business Date Posted: December 03, 2014 Working Paper Series 38 downloads
Target Ownership Plan and Earnings Management2015 Canadian Academic Accounting Association (CAAA) Annual Conference Kareen Brown, Changling Chen and Duane B. Kennedy Brock University - Goodman School of Business, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance Date Posted: November 26, 2014 Last Revised: December 09, 2014 Working Paper Series 91 downloads
The Effect of Internal Control Weakness on Firm Valuation: Evidence from SOX Section 404 Disclosures2015 Canadian Academic Accounting Association (CAAA) Annual Conference Yingqi Li, Ruiqing Shao, Jerry Junli Yu, Zhou Zhang and Steven Xiaofan Zheng Shanghai Lixin University of Commerce, Shanghai Lixin University of Commerce, Nanjing University - Accounting, University of Regina and University of Manitoba - Asper School of Business Date Posted: November 23, 2014 Last Revised: December 09, 2014 Working Paper Series 202 downloads
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness2015 Canadian Academic Accounting Association (CAAA) Annual Conference Tao Zeng Wilfrid Laurier University - Lazaridis School of Business and Economics Date Posted: November 22, 2014 Working Paper Series 50 downloads
Sexism, Statements, and AuditsEric Schniter and Timothy W. Shields Chapman University - Economic Science Institute and Chapman University - George L. Argyros School of Business & Economics Date Posted: November 02, 2014 Last Revised: September 13, 2016 Working Paper Series 104 downloads
Active CDS Trading and Managers’ Voluntary DisclosureChicago Booth Research Paper No. 14-15, Rotman School of Management Working Paper No. 2447220, Singapore Management University School of Accountancy Research Paper No. 2015-27, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman Singapore Management University - School of Accountancy, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California Date Posted: June 09, 2014 Last Revised: February 12, 2016 Working Paper Series 557 downloads
Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings: Evidence from an Economic Shock2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716 Francesco Bova, Yiwei Dou and Ole-Kristian Hope University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management Date Posted: May 21, 2014 Last Revised: June 23, 2017 Working Paper Series 353 downloads
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
Internal Control and Operational Efficiency2015 Canadian Academic Accounting Association (CAAA) Annual Conference Qiang Cheng, Beng Wee Goh and Jae B. Kim Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy Date Posted: June 08, 2013 Last Revised: December 15, 2014 Working Paper Series 584 downloads
Conservative Reporting and Securities Class Action Lawsuits2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting Horizons, Forthcoming Michael Ettredge, Ying (Julie) Huang and Weining Zhang University of Kansas - School of Business, University of Louisville and Cheung Kong Graduate School of Business Date Posted: August 16, 2012 Last Revised: October 09, 2015 Working Paper Series 382 downloads |
