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2015 CAAA Annual Conference (Archive)
6,104 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Canadian Academic Accounting Association (CAAA) Logo
Showing Papers 1 - 47 of 47
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Incl. Electronic Paper The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO Process
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: November 14, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Market Reaction to XBRL Filings
2015 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
130 downloads

Incl. Electronic Paper Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking
2015 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
167 downloads

Incl. Electronic Paper Earnings Management of Chinese Central State-Owned Enterprises - The Alignment Effects and State-Level Incentives
2015 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
63 downloads

Incl. Electronic Paper Lean Healthcare and Ontario Case Costing - An Examination of Strategic Change and Management Control Systems
2015 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
73 downloads

Incl. Electronic Paper Supplier’s Relationship-Specific Investment and Customer’s Management Forecasts
2015 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
82 downloads

Incl. Electronic Paper Temporality and Evidence of Earnings Management in Fraud Companies
2015 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

Incl. Electronic Paper The Implication of Auditor Operational Efficiency for Auditor Competition
2015 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
53 downloads

Incl. Electronic Paper Religiosity and Audit Fees
2015 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
138 downloads

Incl. Electronic Paper Does Information Traffic Matter to Accounting Information Usefulness? Evidence from Internet Search Data
2015 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
75 downloads

Incl. Electronic Paper Does Voluntary CSR Reporting Affect the Informativeness of Mandatory Financial Disclosures?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Stephanie F Cheng
University of Toronto - Rotman School of Management
Date Posted: December 16, 2014
Working Paper Series
144 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

Incl. Electronic Paper Stock Price Associations with Expected and Unexpected Earnings
2015 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
103 downloads

Incl. Electronic Paper Reputable Inside Directors and Internal Control Effectiveness
2015 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
101 downloads

Incl. Electronic Paper Determinants of Undetected Unintentional Errors in Audited Financial Statements
2015 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
56 downloads

Incl. Electronic Paper Meet/Beat Market Expectation, Accounting Conservatism and Corporate Governance
2015 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
118 downloads

Incl. Electronic Paper Corporate Governance, Firms’ Performance and Earnings Management: Evidence from German Listed Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Mostaq M. Hussain, Marian Hany and K. A. Mohamed Ehab
Qatar University, The German University in Cairo and The German University in Cairo
Date Posted: December 16, 2014
Working Paper Series
196 downloads

Incl. Electronic Paper Corporate Governance Ratings and Firm Performance: Canadian Evidence
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Abiodun Isiaka
Wilfrid Laurier
Date Posted: December 16, 2014
Working Paper Series
114 downloads

Incl. Electronic Paper 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
114 downloads

Incl. Electronic Paper Accounting Profitability and Takeover Likelihood
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
Date Posted: December 16, 2014
Last Revised: April 14, 2016
Working Paper Series
73 downloads

Incl. Electronic Paper Corporate Social Responsibility and Tax Reporting Aggressiveness in a Transition Economy
2015 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
145 downloads

Incl. Electronic Paper 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
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

Incl. Electronic Paper 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
379 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

Incl. Electronic Paper The Diversity of 'Diversity' in Canadian Accounting Firm Recruitment Websites
2015 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
58 downloads

Incl. Electronic Paper Addressing Puzzle About Equity Valuation Using Multiples: How Earnings Forecasts Outperform Residual Income Model in Multiples
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Ja Ryong Kim
University of Nottingham
Date Posted: December 15, 2014
Working Paper Series
65 downloads

Incl. Electronic Paper 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
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
120 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

Incl. Electronic Paper 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
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
29 downloads

Incl. Electronic Paper Do Career Concerns Affect the Delay of Bad News Disclosure?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
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: February 21, 2017
Working Paper Series
235 downloads

Incl. Electronic Paper Does Short Selling Mitigate Optimism in Financial Analyst Forecast? Evidence from a Randomized Experiment
2015 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
265 downloads

Incl. Electronic Paper 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
Kun Huo
University of Western Ontario - Richard Ivey School of Business
Date Posted: December 13, 2014
Working Paper Series
60 downloads

Incl. Electronic Paper 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
69 downloads

Incl. Electronic Paper Managerial Discretion and Task Interdependence in Teams
2015 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
36 downloads

Incl. Electronic Paper Preparer Intention and Accounting Training on Repairing the Trustworthiness of Accounting
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Michelle C. Lau
Brock University - Goodman School of Business
Date Posted: December 03, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper Target Ownership Plan and Earnings Management
2015 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
83 downloads

Incl. Electronic Paper The Effect of Internal Control Weakness on Firm Valuation: Evidence from SOX Section 404 Disclosures
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Yingqi Li, Ruiqing Shao, Jerry Junli Yu, Zhou Zhang and Steven X. 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
192 downloads

Incl. Electronic Paper Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
2015 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
43 downloads

Incl. Electronic Paper Sexism, Statements, and Audits
Eric 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
103 downloads

Incl. Electronic Paper Active 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
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
521 downloads

Incl. Electronic Paper 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
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: February 27, 2017
Working Paper Series
331 downloads

Incl. Electronic Paper 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
433 downloads

Incl. Electronic Paper Internal Control and Operational Efficiency
2015 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
569 downloads

Incl. Electronic Paper Conservative Reporting and Securities Class Action Lawsuits
2015 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
380 downloads