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2016 CAAA Annual Conference (Archive)

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Viewing: 1 - 29 of 29 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 273
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 88
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 101
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 28
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 63
6.

Classifying Restatements: An Application of Machine Learning and Textual Analytics

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53 Posted: 16 Jan 2016 Last Revised: 02 May 2019
Working Paper Series
University of Guelph - Gordon S. Lang School of Business and Economics and University of Waterloo - School of Accounting and Finance
Downloads 116
7.

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 81
8.

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
9.

Tone Concavity around Expected Earnings

Forthcoming on The Accounting Review
Posted: 16 Jan 2016 Last Revised: 22 Apr 2019
Accepted Paper Series
Middle Tennessee State University - Jennings A. Jones College of Business and Georgia State University
10.

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 University of Calgary - Haskayne School of Business
Downloads 1,348
11.

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 40
12.

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 - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 131
13.

Managerial Discretion and Firm Fundamentals

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 15 Jan 2016
Working Paper Series
Saint Mary's University, Canada - Sobey School of Business and ESMT European School of Management and Technology
Downloads 126
14.

Corporate Responses to the Repatriation Incentive and Domestic Production Activities Deduction of the American Jobs Creation Act of 2004

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 14 Jan 2016
Working Paper Series
Texas A&M University - Department of Accounting and University of Texas at San Antonio - Department of Accounting
Downloads 9
15.

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 78
16.

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 147
17.

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 - Department of Accounting
Downloads 585
18.

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 125
19.

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 118
20.

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 354
21.

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 141
22.

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

2016 Canadian Academic Accounting Association (CAAA) Annual Conference, Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-120
Number of pages: 53 Posted: 07 Jan 2016 Last Revised: 07 Jan 2021
Accepted Paper Series
Florida International University (FIU), Singapore Management University - School of Accountancy and Fudan University

Multiple version iconThere are 2 versions of this paper

Downloads 315
23.

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 and University of British Columbia (UBC) - Sauder School of Business
Downloads 297
24.

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 186
25.

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 400
26.

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 Rotman School of Management, University of Toronto

Multiple version iconThere are 2 versions of this paper

Downloads 877
27.

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 654
28.

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 Catholic University of Louvain (UCL) - Louvain Finance (LFIN)
29.

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 232