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2015 CAAA Annual Conference (Archive)

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Viewing: 1 - 49 of 49 papers

1.

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
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 730
2.

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

Multiple version iconThere are 2 versions of this paper

Downloads 638
3.

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, City University of Hong Kong and Concordia University, Quebec
Downloads 467
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 Christine Xin Lewis and Bharat Sarath
University of Louisville and Rutgers, The State University of New Jersey - Accounting
Downloads 453
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

Multiple version iconThere are 2 versions of this paper

Downloads 415
6.

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

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 56 Posted: 14 Dec 2014 Last Revised: 20 Dec 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 408
7.

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 376
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 256
9.

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 243
10.

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 223
11.

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 Cheng and Aida Sijamic Wahid
University of Toronto, Rotman School of Management and University of Toronto - Accounting
Downloads 219
12.

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

Multiple version iconThere are 2 versions of this paper

Downloads 218
13.

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 196
14.

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
American University of Nigeria
Downloads 160
15.

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 149
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
Indiana University - Kelley School of Business - Department of Accounting, 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 142
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

Multiple version iconThere are 2 versions of this paper

Downloads 140
18.

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 Christine Xin Lewis
Rutgers, The State University of New Jersey - Rutgers Business School, Monash University and University of Louisville
Downloads 135
19.

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 124
20.

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 122
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 115
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 - George L. Argyros School of Business and Economics - Economic Science Institute and Chapman University - George L. Argyros School of Business & Economics
Downloads 109
23.

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 109
24.

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 108
25.

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 106
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 102
27.

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 96
28.

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 86
29.

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 Hong Kong Baptist University
Downloads 86
30.

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 83
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 83
32.

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 80
33.

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 75
34.

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 66
35.

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

Multiple version iconThere are 2 versions of this paper

Downloads 64
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 62
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 57
38.

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 40
39.

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 Lau
Brock University - Goodman School of Business
Downloads 40
40.

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

Multiple version iconThere are 2 versions of this paper

Downloads 39
41.

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 36
42.

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
43.

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
44.

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, University of Florida - Warrington College of Business Administration and University of Illinois at Urbana-Champaign
45.

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
46.

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
47.

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
48.

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 - School of Accountancy, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University
49.

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, City University of Hong Kong, University of Waterloo - School of Accounting and Finance and National University of Singapore (NUS)