SSRN 2015 CAAA Annual Conference (Archive)

1.

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

Qiang Cheng, Beng Wee Goh and Jae B. Kim

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

There are 2 versions of this paper

Downloads 588

2.

CDS Trading and Managers’ Voluntary Disclosure

Chicago 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

Number of pages: 60 Posted: 10 Aug 2017 Last Revised: 10 Aug 2017

Working Paper Series

Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman

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

Downloads 584

3.

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

4.

Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk?

Journal of Corporate Finance, Forthcoming

Number of pages: 59 Posted: 15 Dec 2014 Last Revised: 02 Nov 2016

Accepted Paper Series

Changling Chen, Jeong-Bon Kim and Li Yao

University of Waterloo - School of Accounting and Finance, University of Waterloo and Concordia University, Quebec

Downloads 414

5.

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

Michael Ettredge, Ying (Julie) Huang and Weining Zhang

University of Kansas - Accounting and Information Systems Area, University of Louisville and Cheung Kong Graduate School of Business

Downloads 388

6.

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

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

Downloads 359

7.

Does Short Selling Improve Analyst Forecast Quality? Evidence from a Randomized Experiment

2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 55 Posted: 14 Dec 2014 Last Revised: 22 Jul 2017

Working Paper Series

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

Downloads 310

8.

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

Mostaq M. Hussain, Marian Hany and K. A. Mohamed Ehab

UNBSJ, The German University in Cairo and The German University in Cairo

Downloads 222

9.

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

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

Downloads 206

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

Stephanie F Cheng and Aida Sijamic Wahid

University of Toronto, Rotman School of Management and University of Toronto - Accounting

Downloads 185

11.

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

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

There are 2 versions of this paper

Downloads 184

12.

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

Suwina Cheng and Kenny Z. Lin

Lingnan University and Lingnan University

Downloads 173

13.

Religiosity and Audit Fees

2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 58 Posted: 17 Dec 2014

Working Paper Series

Bikki Jaggi and Hua Xin

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

Downloads 153

14.

Market Reaction to XBRL Filings

2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 48 Posted: 09 Jan 2015

Working Paper Series

Alex Dontoh and Samir Trabelsi

New York University (NYU) - Department of Accounting and Brock University - Accounting

Downloads 139

15.

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

Vishal P. Baloria and Kaleab Mamo

Boston College and University of Waterloo

Downloads 138

16.

How Does the Information Signal from Short Interest Affect Audit Effort? An Examination of the Role of External Monitoring and Managerial Incentives

2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 54 Posted: 15 Dec 2014 Last Revised: 10 Feb 2016

Working Paper Series

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

Downloads 133

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

Christine I. Wiedman and Carol A. Marquardt

University of Waterloo and City University of New York (CUNY) – Baruch College

There are 2 versions of this paper

Downloads 130

18.

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

Abiodun Isiaka

Wilfrid Laurier

Downloads 126

19.

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

Bikki Jaggi, Anthony C. Ng and Hua Xin

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

Downloads 125

20.

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

Adrian Kubata, Terry J. Shevlin and Christoph Watrin

University of Muenster, University of California-Irvine and University of Muenster

Downloads 109

21.

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

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)

Downloads 106

22.

Sexism, Statements, and Audits

Number of pages: 37 Posted: 02 Nov 2014 Last Revised: 13 Sep 2016

Working Paper Series

Eric Schniter and Timothy W. Shields

Chapman University - Economic Science Institute and Chapman University - George L. Argyros School of Business & Economics

Downloads 106

23.

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

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

Downloads 97

24.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016

Working Paper Series

Ashiq 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

Downloads 96

25.

Supplier’s Relationship-Specific Investment and Customer’s Management Forecasts

2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 37 Posted: 17 Dec 2014 Last Revised: 04 Dec 2015

Working Paper Series

Kai Chen

Wilfrid Laurier University - School of Business & Economics

Downloads 95

26.

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

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

Downloads 95

27.

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

Robert Biscontri

University of Manitoba - Asper School of Business

Downloads 82

28.

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

Jan Alpenberg and D. Paul Scarbrough

Linnaeus University - School of Business and Economics and Goodman School of Business - Accounting

Downloads 80

29.

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

Matthew C. Cedergren

University of Pennsylvania - Accounting Department

Downloads 77

30.

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

Zhulin Huang and Bixia Xu

Wilfrid Laurier University and Wilfrid Laurier University

Downloads 76

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

Kun Huo

University of Western Ontario - Richard Ivey School of Business

Downloads 69

32.

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

Ja Ryong Kim

University of Nottingham

Downloads 68

33.

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: 03 May 2017

Accepted Paper Series

Bing Li and Zhenbin Liu

City University of Hong Kong (CityUHK) and Chinese University of Hong Kong, Shenzhen

Downloads 67

34.

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

Xiaofei Song and Hong Fan

Saint Mary's University and Saint Mary's University, Canada

Downloads 66

35.

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

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

Downloads 63

36.

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

B. Louise Hayes

University of Guelph - Department of Management

Downloads 59

37.

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

Ping Zhang and Ling Chu

University of Toronto - Rotman School of Management and Wilfrid Laurier University

Downloads 55

38.

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

Tao Zeng

Wilfrid Laurier University - Lazaridis School of Business and Economics

There are 2 versions of this paper

Downloads 51

39.

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

Markus C. Arnold and Ivo Tafkov

University of Bern - Institute for Accounting and Georgia State University

There are 2 versions of this paper

Downloads 38

40.

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

Michelle C. Lau

Brock University - Goodman School of Business

Downloads 38

41.

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

Staci Kenno and Clinton Free

Brock University - Goodman School of Business and UNSW Australia Business School, School of Accounting

Downloads 35

42.

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

Chris Duff and Kenneth Edgar D'Silva

Royal Roads University and London South Bank University - Centre for Research in Accounting

Downloads 33

43.

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

Posted: 16 Dec 2014 Last Revised: 04 Mar 2017

Accepted Paper Series

Fumiko Takeda and Takeshi Watanabe

University of Tokyo - Department of Technology Management for Innovation and University of Tokyo - Department of Technology Management for Innovation

44.

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

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

45.

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

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

46.

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

Zhichen Wang

City University of Hong Kong (CityUHK), Department of Accountancy, Students

47.

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

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

48.

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

Posted: 15 Dec 2014 Last Revised: 15 Jan 2017

Working Paper Series

Ke Wang

University of Alberta - School of Business

49.

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

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

50.

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

Gary Chen, Jeong-Bon Kim, Jee-Hae Lim and Jie Zhou

University of Illinois at Chicago, University of Waterloo, University of Waterloo - School of Accounting and Finance and National University of Singapore (NUS)

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