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2015 CAAA Annual Conference (Archive)

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Viewing: 1 - 50 of 50 papers

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

Multiple version iconThere 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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Wilfrid Laurier University - Lazaridis School of Business and Economics

Multiple version iconThere 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
University of Bern - Institute for Accounting and Georgia State University

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