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2016 CAAA Annual Conference (Archive)

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Viewing: 1 - 28 of 28 papers

1.

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 646
2.

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 438
3.

Value Relevance of Environmental, Social and Governance Disclosure

Handbook of Finance and Sustainability, 2014
Number of pages: 59 Posted: 10 Jan 2014 Last Revised: 28 Apr 2017
Accepted Paper Series
Victoria University of Wellington, Victoria University of Wellington - Victoria Business School and Victoria University of Wellington - Faculty of Commerce and Administration

Multiple version iconThere are 2 versions of this paper

Downloads 372
4.

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

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43 Posted: 16 Sep 2013 Last Revised: 14 Jul 2016
Working Paper Series
Vrije Universiteit Brussel (VUB) and KU Leuven - Faculty of Business and Economics (FEB)
Downloads 273
5.

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

Management Science, Forthcoming
Number of pages: 49 Posted: 16 Jan 2016 Last Revised: 17 Jan 2017
Accepted Paper Series
Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth
Downloads 247
6.

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 201
7.

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 185
8.

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

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 11 Jan 2016
Working Paper Series
Bentley University, University of Massachusetts at Dartmouth-Accounting and Finance Department and Graduate School of Management, Clark University
Downloads 173
9.

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 167
10.

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 Pittsburgh and University of Pittsburgh - Accounting Group
Downloads 155
11.

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: 19 Jul 2017
Working Paper Series
New York University (NYU) - Department of Accounting, Taxation & Business Law, University of Melbourne and Fudan University
Downloads 135
12.

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
Georgetown University - Department of Finance, Office of the Comptroller of the Currency (OCC) and National University of Singapore
Downloads 125
13.

Tone Conservatism

Number of pages: 55 Posted: 16 Jan 2016 Last Revised: 16 Sep 2016
Working Paper Series
Georgia State University - J. Mack Robinson College of Business and Georgia State University
Downloads 113
14.

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 90
15.

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 88
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 83
17.

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
Victoria University of Wellington - Victoria Business School, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 80
18.

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 79
19.

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 ESMT European School of Management and Technology
Downloads 67
20.

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 63
21.

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 59
22.

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 52
23.

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 41
24.

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 41
25.

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

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 22 Posted: 01 Jan 2016
Working Paper Series
Mississippi State University
Downloads 35
26.

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 11
27.

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
Victoria University of Wellington - Victoria Business School, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration

Multiple version iconThere are 3 versions of this paper

Downloads 5
28.

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