Viewing: 1 - 47 of 47 papers
1.
The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO Process
Review of Accounting Studies, Forthcoming
Number of pages: 56
Posted: 06 Mar 2015
Last Revised: 17 Jul 2018
Accepted Paper Series
City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads
178
2.
Market Reaction to XBRL Filings
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48
Posted: 09 Jan 2015
Working Paper Series
New York University (NYU) - Department of Accounting and Brock University - Accounting
Downloads
199
3.
Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 81
Posted: 09 Jan 2015
Working Paper Series
Brock University - Department of Finance, Operations and Information Systems (FOIS), Brock University, Goodman School of Business, Brock University and Brock University - Accounting
Downloads
424
4.
Earnings Management of Chinese Central State-Owned Enterprises - The Alignment Effects and State-Level Incentives
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25
Posted: 17 Dec 2014
Working Paper Series
Saint Mary's University and Saint Mary's University, Canada
Downloads
138
5.
Lean Healthcare and Ontario Case Costing - An Examination of Strategic Change and Management Control Systems
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 24
Posted: 17 Dec 2014
Working Paper Series
Linnaeus University - School of Business and Economics and Goodman School of Business - Accounting
Downloads
168
6.
Material Weakness Disclosures and Restatement Announcements
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 17 Dec 2014
Working Paper Series
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Southwestern University of Finance and Economics (SWUFE) - School of Accountancy and Rutgers University
Downloads
146
7.
Temporality and Evidence of Earnings Management in Fraud Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 39
Posted: 17 Dec 2014
Working Paper Series
University of Manitoba - Asper School of Business
Downloads
132
8.
The Implication of Auditor Operational Efficiency for Auditor Competition
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49
Posted: 17 Dec 2014
Working Paper Series
University of Toronto - Rotman School of Management and Wilfrid Laurier University
Downloads
74
9.
Does Information Traffic Matter to Accounting Information Usefulness? Evidence from Internet Search Data
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54
Posted: 17 Dec 2014
Working Paper Series
Wilfrid Laurier University and Wilfrid Laurier University
Downloads
104
10.
Do Voluntary CSR Reports Affect Earnings Informativeness?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50
Posted: 16 Dec 2014
Last Revised: 20 May 2017
Working Paper Series
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of ManagementUniversity of Toronto - Accounting
Downloads
359
11.
Stock Price Associations with Expected and Unexpected Earnings
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45
Posted: 16 Dec 2014
Working Paper Series
IESEG School of Management, University of California-IrvineUniversity of California-Irvine and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads
170
12.
Reputable Inside Directors and Internal Control Effectiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 60
Posted: 16 Dec 2014
Working Paper Series
Hong Kong Baptist University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and United International College (UIC)
Downloads
146
13.
Determinants of Undetected Unintentional Errors in Audited Financial Statements
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66
Posted: 16 Dec 2014
Last Revised: 26 May 2015
Working Paper Series
University of Guelph - Gordon S. Lang School of Business and Economics
Downloads
95
14.
Meet/Beat Market Expectation, Accounting Conservatism and Corporate Governance
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53
Posted: 16 Dec 2014
Working Paper Series
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Deakin University and University of South Alabama
Downloads
187
15.
Corporate Governance, Firms’ Performance and Earnings Management: Evidence from German Listed Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 15
Posted: 16 Dec 2014
Working Paper Series
UNBSJ, The German University in Cairo and The German University in Cairo
Downloads
340
16.
Corporate Governance Ratings and Firm Performance: Canadian Evidence
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 35
Posted: 16 Dec 2014
Working Paper Series
University of Regina
Downloads
273
17.
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37
Posted: 16 Dec 2014
Working Paper Series
University of Waterloo and City University of New York (CUNY) – Baruch College
There are 2 versions of this paper
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37
Posted: 16 Dec 2014
Downloads
213
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
Corporate Governance: An International Review, Vol. 24, Issue 4, pp. 443-461, 2016
Number of pages: 19
Posted: 06 Jul 2016
Downloads
213
18.
Accounting Profitability and Takeover Likelihood
Number of pages: 54
Posted: 16 Dec 2014
Last Revised: 14 Apr 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads
193
19.
Corporate Social Responsibility and Tax Reporting Aggressiveness in a Transition Economy
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 26
Posted: 16 Dec 2014
Working Paper Series
Lingnan University and Lingnan University
Downloads
270
20.
Decision Logics by Nurse Leaders: A Case Study of the Use of Accounting Information in a British Columbia Health Authority
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 32
Posted: 15 Dec 2014
Working Paper Series
Royal Roads University and London South Bank University - Centre for Research in Accounting
Downloads
46
21.
The Effect of Annual Report Readability on Cost of Debt
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Working Paper Series
Florida Atlantic University, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University
22.
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps
Contemporary Accounting Research, Forthcoming
Number of pages: 62
Posted: 15 Dec 2014
Last Revised: 05 Jan 2021
Accepted Paper Series
University of Alberta - School of Business
Downloads
107
23.
Dirty Surplus Accounting and Dividend Payout in the Banking Industry
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Working Paper Series
University of Padua, Concordia University, Quebec - Department of Accountancy, Concordia University - Department of Accountancy and University of Padua
24.
Do Restatement Borrowing Firms Benefit From Board Tie with Lending Banks?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Last Revised: 17 Jun 2015
Working Paper Series
City University of Hong Kong (CityU), Department of Accountancy, Students
25.
The Diversity of 'Diversity' in Canadian Accounting Firm Recruitment Websites
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40
Posted: 15 Dec 2014
Working Paper Series
Carleton University - Eric Sprott School of Business, University of Ottawa - Telfer School of Management, Carleton University, Sprott School of Business, Carleton University and Saint Mary's University, Canada
Downloads
106
26.
Addressing Puzzle About Equity Valuation Using Multiples: How Earnings Forecasts Outperform Residual Income Model in Multiples
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64
Posted: 15 Dec 2014
Working Paper Series
University of Nottingham
Downloads
98
27.
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
Posted: 14 Dec 2014
Last Revised: 15 Jun 2015
Accepted Paper Series
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU) and University of Massachusetts Boston
28.
Fostering and Forcing Uses of Accounting: Labour-Management Negotiations in the Automotive Crisis in Canada 2008-2009
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54
Posted: 14 Dec 2014
Working Paper Series
Brock University - Goodman School of Business and UNSW Australia Business School, School of Accounting
Downloads
65
29.
Do Career Concerns Affect the Delay of Bad News Disclosure?
The Accounting Review, Forthcoming
Posted: 14 Dec 2014
Last Revised: 27 Jun 2017
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Florida - Warrington College of Business Administration and University of Illinois at Urbana-Champaign
30.
Do Investors Affect Financial Analysts’ Behaviors? Evidence from Short Sellers
Number of pages: 53
Posted: 14 Dec 2014
Last Revised: 19 Dec 2020
Working Paper Series
Brock University - Goodman School of Business, University of British Columbia (UBC) - Sauder School of Business, University of California, Irvine - Paul Merage School of Business and University of British Columbia - Sauder School of Business
Downloads
762
31.
Effects of Performance-Based Pay, Social Recognition, and Training on Performance in Creative Problem Solving: An Experimental Investigation
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50
Posted: 13 Dec 2014
Working Paper Series
University of Western Ontario - Richard Ivey School of Business
Downloads
109
32.
Joining the Conversation: How Quiet Is the IPO Quiet Period?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66
Posted: 10 Dec 2014
Working Paper Series
Santa Clara University
Downloads
197
33.
Managerial Discretion and Task Interdependence in Teams
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46
Posted: 08 Dec 2014
Working Paper Series
University of Bern - Institute for Accounting and Georgia State University
There are 3 versions of this paper
Managerial Discretion and Task Interdependence in Teams
2015 AAA Annual Meeting
Number of pages: 52
Posted: 16 Aug 2014
Last Revised: 02 Jul 2015
Downloads
172
Managerial Discretion and Task Interdependence in Teams
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46
Posted: 08 Dec 2014
Downloads
58
Managerial Discretion and Task Interdependence in Teams
Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Downloads
58
34.
Policy Uncertainty and Analyst Performance
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 03 Dec 2014
Last Revised: 01 May 2017
Working Paper Series
Boston College and Wilfrid Laurier University
Downloads
588
35.
Preparer Intention and Accounting Training on Repairing the Trustworthiness of Accounting
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41
Posted: 03 Dec 2014
Working Paper Series
Brock University - Goodman School of Business
Downloads
52
36.
XBRL Adoption and Bank Loan Contracting: Early Evidence
Journal of Information Systems, Forthcoming
Posted: 01 Dec 2014
Last Revised: 30 Jul 2017
Accepted Paper Series
University of Illinois at Chicago, City University of Hong Kong, University of Hawaii, Manoa and National University of Singapore (NUS)
37.
Target Ownership Plan and Earnings Management
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53
Posted: 26 Nov 2014
Last Revised: 09 Dec 2014
Working Paper Series
Brock University - Goodman School of Business, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads
119
38.
The Effect of Internal Control Weakness on Firm Valuation: Evidence from SOX Section 404 Disclosures
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41
Posted: 23 Nov 2014
Last Revised: 09 Dec 2014
Working Paper Series
Shanghai Lixin University of Commerce, Shanghai Lixin University of Commerce, Shanghai Jiao Tong University (SJTU) - School of International and Public Affairs, University of Regina and University of Manitoba - Asper School of Business
Downloads
270
39.
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25
Posted: 22 Nov 2014
Working Paper Series
Wilfrid Laurier University - Lazaridis School of Business and Economics
There are 2 versions of this paper
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
Number of pages: 25
Posted: 22 Nov 2014
Downloads
163
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25
Posted: 22 Nov 2014
Downloads
83
Downloads
83
40.
Sexism, Statements, and Audits
Number of pages: 37
Posted: 02 Nov 2014
Last Revised: 13 Sep 2016
Working Paper Series
Center for the Study of Human Nature - CSUF and Chapman University - The George L. Argyros School of Business & Economics
Downloads
139
41.
Does Social Performance Influence Breadth of Ownership?
Journal of Business Finance & Accounting, June 2018
Number of pages: 49
Posted: 13 Jun 2014
Last Revised: 16 Jul 2018
Accepted Paper Series
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University
There are 2 versions of this paper
Does Social Performance Influence Breadth of Ownership?
Journal of Business Finance & Accounting, June 2018
Number of pages: 49
Posted: 13 Jun 2014
Last Revised: 16 Jul 2018
Downloads
171
Does Social Performance Influence Breadth of Ownership?
Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1164-1194, 2018
Number of pages: 31
Posted: 08 Nov 2018
Downloads
2
Downloads
171
42.
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, 2018
Number of pages: 51
Posted: 09 Jun 2014
Last Revised: 13 Jan 2018
Accepted Paper Series
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California
There are 2 versions of this paper
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, 2018
Number of pages: 51
Posted: 09 Jun 2014
Last Revised: 13 Jan 2018
Downloads
893
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Downloads
893
43.
Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings: Evidence from an Economic Shock
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716, Forthcoming, Journal of Accounting, Auditing, and Finance
Number of pages: 43
Posted: 21 May 2014
Last Revised: 14 Jul 2017
Accepted Paper Series
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads
429
44.
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 South Alabama and Rutgers University
Downloads
516
45.
Foreign Institutional Investors and Corporate Voluntary Disclosure around the World
The Accounting Review 94(5), 319-348
Number of pages: 59
Posted: 06 Dec 2013
Last Revised: 14 Mar 2020
Accepted Paper Series
Hong Kong Polytechnic University, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads
638
46.
Internal Control and Operational Efficiency
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 08 Jun 2013
Last Revised: 15 Dec 2014
Working Paper Series
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
There are 2 versions of this paper
Internal Control and Operational Efficiency
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 08 Jun 2013
Last Revised: 15 Dec 2014
Downloads
753
Internal Control and Operational Efficiency
Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Series Vol. 6, No. 3 Paper No 2018-84
Number of pages: 50
Posted: 18 Jan 2017
Downloads
721
Downloads
753
47.
Conservative Reporting and Securities Class Action Lawsuits
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting Horizons, Forthcoming
Number of pages: 57
Posted: 16 Aug 2012
Last Revised: 09 Oct 2015
Working Paper Series
University of Kansas - Accounting and Information Systems Area, University of Louisville and Cheung Kong Graduate School of Business
There are 2 versions of this paper
Conservative Reporting and Securities Class Action Lawsuits
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting Horizons, Forthcoming
Number of pages: 57
Posted: 16 Aug 2012
Last Revised: 09 Oct 2015
Downloads
497
Conservative Reporting and Securities Class Action Lawsuits
Accounting Horizons, Vol. 30, No. 1, 2016
Posted: 19 Jan 2018
Downloads
497
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.