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2016 CAAA Annual Conference (Archive)

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Viewing: 1 - 28 of 28 papers

1.

Customer Satisfaction, Cost Behavior and Future Performance

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25 Posted: 18 Jan 2016 Last Revised: 18 Jan 2016
Working Paper Series
University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business, Students
Downloads 230
2.

Greenhouse Gas Emissions Data and Measures Revisited

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45 Posted: 18 Jan 2016
Working Paper Series
University of New Brunswick, Saint John, HEC Montréal - Stephen A. Jarislowsky Chair in Governance and HEC Montréal
Downloads 70
3.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Jan 2016 Last Revised: 30 Apr 2017
Accepted Paper Series
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 94
4.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B): 476-490.
Number of pages: 40 Posted: 16 Jan 2016 Last Revised: 30 Apr 2017
Accepted Paper Series
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 16
5.

Constructing Independence

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 24 Posted: 16 Jan 2016
Working Paper Series
Mount Allison University
Downloads 54
6.

Auditor Self-Actualization and Their Ability to Resist Client Pressure

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 38 Posted: 16 Jan 2016
Working Paper Series
ESG UQAM
Downloads 72
7.

Ex Ante Severance Agreements and Tax Avoidance

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 16 Jan 2016 Last Revised: 13 Jul 2016
Working Paper Series
Brock University - Goodman School of Business, Zhejiang University - School of Management and Brock University - Goodman School of Business
8.

Tone Conservatism

Number of pages: 55 Posted: 16 Jan 2016 Last Revised: 16 Sep 2016
Working Paper Series
Middle Tennessee State University - Jennings A. Jones College of Business and Georgia State University
Downloads 206
9.

Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence

Management Science, Forthcoming, Tuck School of Business Working Paper No. 2715722
Number of pages: 49 Posted: 16 Jan 2016 Last Revised: 04 Apr 2018
Accepted Paper Series
University of Calgary and Dartmouth College - Tuck School of Business
Downloads 368
10.

The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 15 Jan 2016 Last Revised: 29 Mar 2017
Working Paper Series
CUNY, College of Staten Island and Rutgers, The State University of New Jersey - Accounting
Downloads 30
11.

How Readable are SOX 404 Reports? An Application of Textual Analysis

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 15 Jan 2016
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Guelph - Department of Management and University of Calgary - Haskayne School of Business
Downloads 110
12.

Managerial Discretion and Firm Fundamentals

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 15 Jan 2016
Working Paper Series
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and ESMT European School of Management and Technology
Downloads 99
13.

The Effect of Regulatory Loop-Holes on the Choice to Discontinued Operations

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 14 Jan 2016 Last Revised: 14 Jan 2016
Working Paper Series
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
Downloads 61
14.

The Effects of Performance Incentives and Training on Insight Problem-Solving

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 61 Posted: 13 Jan 2016 Last Revised: 07 Mar 2016
Working Paper Series
University of Western Ontario - Richard Ivey School of Business
Downloads 101
15.

Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior

Forthcoming, Journal of Accounting and Economics, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 13 Jan 2016 Last Revised: 09 Oct 2016
Accepted Paper Series
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and University of Texas at Austin
Downloads 512
16.

An Analysis of Auditor's Learning Costs and Non-Audit Services on Audit Quality

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64 Posted: 12 Jan 2016
Working Paper Series
Wilfrid Laurier University and University of Toronto - Rotman School of Management
Downloads 112
17.

Perceptions of Student Academic Dishonesty by Male and Female Accounting Faculty: Incidents and Responses

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 12 Jan 2016
Working Paper Series
Lakehead University, Lakehead University, Faculty of Business Administration and Carleton University - Eric Sprott School of Business
Downloads 89
18.

Does the XBRL Disclosure Management Solution Influence Earnings Release Efficiency and Earnings Management?

International Journal of Accounting and Information Management, Forthcoming, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40 Posted: 11 Jan 2016 Last Revised: 06 Feb 2018
Accepted Paper Series
Bentley University - Department of Accountancy, University of Massachusetts Dartmouth - Department of Accounting & Finance and Clark University
Downloads 274
19.

The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 08 Jan 2016 Last Revised: 25 Mar 2016
Working Paper Series
Niagara University - Department of Accounting and Kenneth G. Dixon School of Accounting - University of Central Florida
Downloads 115
20.

Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non-Compete Provisions

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 58 Posted: 07 Jan 2016 Last Revised: 14 Sep 2018
Working Paper Series
New York University (NYU), The University of Melbourne and Fudan University
Downloads 198
21.

The Use of a Non-Fiction Fraud-Related Book as a Method for Teaching Accounting Ethics

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 01 Jan 2016
Working Paper Series
Mississippi State University
22.

The Impact of PCAOB-Type Regulations on Auditors under Different Legal Systems

2016 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2697268
Number of pages: 64 Posted: 04 Dec 2015 Last Revised: 16 Sep 2017
Working Paper Series
University of Toronto - Rotman School of Management and University of British Columbia (UBC) - Sauder School of Business
Downloads 240
23.

Strategic Information Disclosure and Bank Lending

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 12 Nov 2015 Last Revised: 16 Jan 2016
Working Paper Series
National University of Singapore, Office of the Comptroller of the Currency (OCC) and National University of Singapore
Downloads 154
24.

The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of Categorization

AAA 2016 Management Accounting Section (MAS) Meeting Paper, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40 Posted: 18 Aug 2015 Last Revised: 21 Mar 2016
Working Paper Series
University of Wisconsin - Madison and University of Waterloo - School of Accounting and Finance
Downloads 238
25.

Can Twitter Help Predict Firm-Level Earnings and Stock Returns?

Rotman School of Management Working Paper No. 2631421, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45 Posted: 17 Jul 2015 Last Revised: 19 May 2016
Working Paper Series
NYU Stern School of Business, Arizona State University and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 779
26.

Value Relevance of Environmental, Social and Governance Disclosure

Handbook of Finance and Sustainability, 2016
Number of pages: 59 Posted: 10 Jan 2014 Last Revised: 19 Dec 2017
Accepted Paper Series
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

Multiple version iconThere are 2 versions of this paper

Downloads 490
27.

Jockeying for Position in CEO Letters: Impression Management and Sentiment Analytics

Financial Management, Forthcoming
Posted: 16 Sep 2013 Last Revised: 31 Jan 2018
Accepted Paper Series
Ghent University and KU Leuven - Faculty of Business and Economics (FEB)
28.

Using Relative Performance Information in Complex Tasks

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 33 Posted: 14 Aug 2010 Last Revised: 10 Mar 2016
Working Paper Series
Xavier University - Department of Accountancy, University of Massachusetts - Isenberg School of Management and University of Kentucky - Gatton College of Business and Economics
Downloads 220