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2017 CAAA Annual Conference (Archive)

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Viewing: 1 - 27 of 27 papers

1.

The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 18 Jan 2017 Last Revised: 30 Apr 2018
Working Paper Series
Tota Panggabean, Yasheng Chen and Johnny Jermias
California State University, Sacramento - College of Business Administration, Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business
Downloads 96
2.

IFRS Adoption and Liquidity: A Comparative Analysis of Canada with Australia and the United Kingdom

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 18 Jan 2017 Last Revised: 08 Mar 2017
Working Paper Series
Shahid Khan, Mark C. Anderson, Hussein A. Warsame and Michael Wright
Pennsylvania State University, University of Calgary - Haskayne School of Business, University of Calgary and affiliation not provided to SSRN
Downloads 123
3.

Fair Value Accounting, Transparency, and Financial Stability

Number of pages: 47 Posted: 18 Jan 2017 Last Revised: 04 Dec 2019
Working Paper Series
Lucas Mahieux
Tilburg University - Tilburg University School of Economics and Management
Downloads 121
4.

CEO Perquisites in Canada, 1971-2008: Certainly Not 'Pure' Managerial Excess

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 17 Posted: 18 Jan 2017 Last Revised: 13 Jun 2017
Working Paper Series
Lisa Baillargeon and Patrice Gélinas
ESG UQAM and York University - Atkinson School of Administrative Studies
Downloads 26
5.

A Consistent Research Design for Value Relevance Studies

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 81 Posted: 17 Jan 2017 Last Revised: 20 Mar 2018
Working Paper Series
Jian Kang and Catalin Starica
Hong Kong Polytechnic University and University of Neuchatel - Faculty of Economics and Business
Downloads 30
6.

Future Earnings Expectations and Earnings Attributes

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 17 Jan 2017 Last Revised: 20 Mar 2018
Working Paper Series
Jian Kang and Catalin Starica
Hong Kong Polytechnic University and University of Neuchatel - Faculty of Economics and Business
Downloads 31
7.

China’s Anti-Corruption Campaign and Financial Reporting Quality

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 54 Posted: 17 Jan 2017 Last Revised: 02 Jun 2019
Working Paper Series
Ole-Kristian Hope, Heng Yue and Qinlin Zhong
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,051
8.

The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 16 Jan 2017 Last Revised: 30 Mar 2017
Working Paper Series
Leslie Berger, Theresa Libby and Alan Webb
Wilfrid Laurier University - School of Business & Economics, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 52
9.

GAAP as Ineffective Legal Defense of Financial Reporting: Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 16 Jan 2017 Last Revised: 03 Apr 2017
Working Paper Series
Wally Smieliauskas, Russell Craig and Joel Amernic
University of Toronto - Rotman School of Management, University of Portsmouth and University of Toronto - Rotman School of Management
Downloads 141
10.

Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information Around Restatements

Number of pages: 48 Posted: 14 Jan 2017 Last Revised: 14 Mar 2019
Working Paper Series
Kai Chen, Darren Henderson and Christine I. Wiedman
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo
Downloads 97
11.

Corporate Governance and Bank Performance: Experience with Ten Asian Countries

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 39 Posted: 14 Jan 2017 Last Revised: 25 Jan 2017
Working Paper Series
Amina Sobhy, Ehab K. A. Mohamed and Mostaq M. Hussain
The German University in Cairo, The German University in Cairo - Faculty of Management Technology and UNBSJ
Downloads 35
12.

Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 70 Posted: 14 Jan 2017 Last Revised: 18 Mar 2017
Working Paper Series
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 57
13.

Harvest Now or Invest Further — The Dilemma Reexamined

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43 Posted: 14 Jan 2017 Last Revised: 25 Mar 2020
Working Paper Series
Ashish Sood, Anup Srivastava and Birendra K. Mishra
University of California Riverside, University of Calgary - Haskayne School of Business and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 3
14.

You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 14 Jan 2017 Last Revised: 24 May 2017
Working Paper Series
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) and University of Calgary - Haskayne School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 64
15.

Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 14 Jan 2017 Last Revised: 29 Jun 2018
Working Paper Series
Cristina Bailey, Steve Buchheit and Kevin Kim
Boise State University, University of Alabama and University of Memphis
Downloads 66
16.

Political Uncertainty and Firm's Information Environment: Evidence from China

2017 Canadian Academic Accounting Association (CAAA) Annual Conference , Journal of Accounting and Public Policy, forthcoming
Number of pages: 64 Posted: 14 Jan 2017 Last Revised: 14 Feb 2020
Working Paper Series
Yunsen Chen, Deqiu Chen, Weimin Wang and Dengjin Zheng
Central University of Finance and Economics (CUFE), University of International Business and Economics, Saint Louis University and Central University of Finance and Economics
Downloads 28
17.

Newspaper Censorship in China: Evidence from Tunneling Scandals

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 63 Posted: 13 Jan 2017 Last Revised: 04 May 2020
Working Paper Series
Ole-Kristian Hope, Yi Li, Qiliang Liu and Han Wu
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 862
18.

Activity Based Costing in Intercollegiate Athletic Departments: Is There Value in Using It?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 35 Posted: 13 Jan 2017 Last Revised: 19 Apr 2017
Working Paper Series
Jimmy Smith, Ian Burt and Michael Gentile
Gonzaga University, Niagara University and Niagara University
Downloads 132
19.

Do Locally-Based Independent Directors Reduce Corporate Misconduct?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 13 Jan 2017 Last Revised: 30 Apr 2017
Working Paper Series
Claire Deng, Kiridaran (Giri) Kanagaretnam and Zejiang Zhou
York University, Schulich School of Business, York University - Schulich School of Business and Anhui University

Multiple version iconThere are 2 versions of this paper

Downloads 70
20.

Coexistence of Management Control Practices and Successful Product Innovation

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 11 Jan 2017 Last Revised: 16 Jun 2017
Working Paper Series
Jean-François Henri and Marc J. F. Wouters
Université Laval and Karlsruhe Institute of Technology
Downloads 184
21.

Voluntary Disclosure and Informed Trading

Number of pages: 53 Posted: 10 Jan 2017 Last Revised: 02 Mar 2020
Working Paper Series
Evgeny Petrov
HKUST

Multiple version iconThere are 2 versions of this paper

Downloads 192
22.

The Effects of Time Pressure on the Belief Revisions of Nonprofessional Investors

Number of pages: 70 Posted: 06 Jan 2017 Last Revised: 20 Mar 2018
Working Paper Series
Christian Pietsch, William F. Messier, Jr. and Robyn Raschke
RSM Erasmus University Rotterdam, NHH Norwegian School of Economics and University of Nevada, Las Vegas
Downloads 39
23.

Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 05 Jan 2017
Working Paper Series
Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 66
24.

Directly Managing Earnings by Deviating from Clear-Cut Property, Plant and Equipment (PPE) Impairment Rules

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 78 Posted: 30 Dec 2016 Last Revised: 05 Apr 2017
Working Paper Series
Albert Mensah
City University of Hong Kong (CityUHK)
Downloads 52
25.

The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms

Number of pages: 53 Posted: 29 Aug 2016 Last Revised: 21 Dec 2018
Working Paper Series
Weili Ge, Dawn A. Matsumoto, Emily Jing Wang and Jenny Li Zhang
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of British Columbia - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 161
26.

Range Has It: Decoding the Information Content of Forecast Ranges

Review of Accounting Studies, Forthcoming, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 51 Posted: 04 Jun 2016 Last Revised: 20 Mar 2018
Accepted Paper Series
Michael (Minye) Tang and Li Zhang
New York University (NYU) and Rutgers, The State University of New Jersey - Accounting
Downloads 204
27.

Performance Measurement and Pay Dispersion

AAA 2017 Management Accounting Section (MAS) Meeting, 2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 12 Jan 2016 Last Revised: 25 Oct 2017
Working Paper Series
Conor Brown, John Evans, Donald V. Moser and Adam Presslee
University of Pittsburgh, University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Accounting Group and University of Waterloo - School of Accounting and Finance
Downloads 248