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2018 CAAA Annual Conference (Archive)

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Viewing: 1 - 31 of 31 papers

1.

Economic Policy Uncertainty, Monetary Policy Uncertainty, and Bank Earnings Opacity

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 13 Mar 2020
Working Paper Series
McMaster University - DeGroote School of Business, York University - Schulich School of Business, State University of New York (SUNY) - State University of New York (SUNY) at Oswego and University of Houston - C.T. Bauer College of Business
Downloads 62
2.

How Does Employment Change with Changes in Sales Activity?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 38 Posted: 19 Jan 2018
Working Paper Series
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) and University of Calgary - Haskayne School of Business
Downloads 82
3.

In Search of a Theory of Budgeting: A Literature Review

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 18 Jan 2018
Working Paper Series
Brock University - Goodman School of Business, Brock University - Goodman School of Business and Brock University - Accounting
Downloads 174
4.

Signaling Long-Term Focus through Textual Emphasis of Innovation: Are Firms Putting Their Money Where Their Mouth Is?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting and Finance, Forthcoming. http://doi.org/10.1111/acfi.12905.
Number of pages: 64 Posted: 18 Jan 2018 Last Revised: 05 Jan 2022
Accepted Paper Series
University of CalgaryUniversity of Calgary, University of Texas at Arlington - Department of Accounting and Bentley University - Department of Accountancy
Downloads 19
5.

Managers’ Stock-Based Compensation and Disclosures of High Proprietary Cost Information: An Investigation of US Biotech Firms

Pacific accounting review, 2019, Vol.32(1), p.96-124 SSN: 0114-0582 , 2041-5494; DOI: 10.1108/PAR-10-2018-0078
Number of pages: 44 Posted: 17 Jan 2018 Last Revised: 02 Jul 2020
Accepted Paper Series
University of CalgaryUniversity of Calgary and Lehigh University - College of Business & Economics
Downloads 6
6.

Shielding from Political Corruption and the Choice between Public and Private Debt: Theory and Evidence

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 17 Jan 2018 Last Revised: 02 Sep 2021
Working Paper Series
Baruch College, CUNY, HEC Paris - Accounting and Management Control Department and City University of Hong Kong (CityU) - Department of Accountancy
7.

Protection of Proprietary Information and Financial Reporting Opacity: Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Posted: 17 Jan 2018 Last Revised: 03 Feb 2021
Accepted Paper Series
University of Toronto - Rotman School of Management, Florida Atlantic University and Dalhousie University
8.

Evidence on the Economic Consequences of Marriage Equality and LGBT Human Rights

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 17 Jan 2018
Working Paper Series
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 28
9.

The Dialectic of Stakeholder Engagement and Strategy Development at the Global Reporting Initiative (GRI)

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 17 Jan 2018
Working Paper Series
University of Windsor, University of Windsor - Odette School of Business and York University - Schulich School of Business
10.

An Examination of the Impact of Audit Market Concentration on Audit Fees through the Prism of Auditors’ Efficiency

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 16 Jan 2018 Last Revised: 13 Aug 2021
Working Paper Series
University of Toronto - Rotman School of Management, University of Toronto, University of British Columbia (UBC) - Sauder School of Business and Wilfrid Laurier University
Downloads 17
11.

Industry Product Market Competition and Efficiency of Corporate Tax Management

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43 Posted: 16 Jan 2018
Working Paper Series
University of Texas at Austin
Downloads 84
12.

Motivating Employees with Goal-Based Prosocial Rewards

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 16 Jan 2018 Last Revised: 07 Oct 2021
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo - School of Accounting and Finance
Downloads 112
13.

How Reliable are the Hurtt Professional Skepticism Scale and the Rotter Interpersonal Trust Scale for Audit Experimental Research?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41 Posted: 16 Jan 2018 Last Revised: 29 Mar 2019
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, Department of Accounting, Monash Business School and Monash University - Department of Accounting
Downloads 481
14.

How to Be a Good Coauthor

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 14 Jan 2018
Working Paper Series
Texas Tech University - Rawls College of Business, Texas Tech University - Rawls College of Business and Utah State University - School of Accountancy
Downloads 26
15.

Do Financial Analysts Fully Incorporate the Future Earnings Implications of Really Dirty Surplus into Their Earnings Forecasts?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46 Posted: 14 Jan 2018
Working Paper Series
North Dakota State University, University of Massachusetts Boston and Texas Christian University - M.J. Neeley School of Business
Downloads 37
16.

Management Accouting Graduates Need to Learn How to Communicate Informally, with Empathy, Pertinence, and Clarity: A Practitioner’S Perspective

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 26 Posted: 12 Jan 2018 Last Revised: 15 Mar 2018
Working Paper Series
Université du Québec à Montréal
Downloads 67
17.

Corporate Employment, Red Flags, and Audit Effort

Journal of Accounting and Public Policy, Forthcoming
Posted: 11 Jan 2018 Last Revised: 07 Dec 2019
Working Paper Series
Florida Atlantic University, Marquette University and Dalhousie University
18.

Performance Implications of Misalignment Among Business Strategy, Leadership Style, Organizational Culture and Management Accounting Systems

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 27 Posted: 11 Jan 2018
Working Paper Series
Simon Fraser University (SFU) - Beedie School of Business, University of Indonesia and Universitas Atmajaya
Downloads 270
19.

The Effect of Relative Performance Information Type on Creative Problem-Solving

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 09 Jan 2018
Working Paper Series
Wilfrid Laurier University - School of Business & Economics and University of Western Ontario - Richard Ivey School of Business
Downloads 71
20.

Mental Accounting and Taxpayer Compliance: Insights into the Referent Point that Separates Honest from Dishonest Behavior

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 08 Jan 2018
Working Paper Series
Niagara University, York University - Schulich School of Business and Old Dominion University - Economics
Downloads 39
21.

Increased Creditor Protection in Bankruptcy and Trade Credit: Evidence from the 2005 BAPCPA

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 04 Jan 2018 Last Revised: 16 Apr 2018
Working Paper Series
University of Ottawa, Zhongnan University of Economics and Law, The Chinese University of Hong Kong (CUHK) and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 79
22.

Do Firms' IT Applications Provide Insights that Help Investors Better Understand the Underlying Valuation Attributes of R&D Information?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41 Posted: 10 Dec 2017
Working Paper Series
Wilfrid Laurier University and Wilfrid Laurier University
Downloads 28
23.

Do the SEC Whistleblower Provisions of Dodd-Frank Deter Aggressive Financial Reporting?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 06 Dec 2017 Last Revised: 03 Mar 2020
Working Paper Series
University of Waterloo and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

24.

The Ebbing of Accrual Accounting

Number of pages: 57 Posted: 21 Nov 2017 Last Revised: 24 Mar 2019
Working Paper Series
University of Neuchatel - Faculty of Economics and Business and University of Neuchatel - Faculté des sciences économiques
Downloads 136
25.

Crowdsourced Earnings Forecasts: Implications for Analyst Forecast Timing and Market Efficiency

Fox School of Business Research Paper No. 17-036, 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 24 Oct 2017 Last Revised: 25 Mar 2018
Working Paper Series
Temple University - Department of Accounting, University at Buffalo, SUNY and University of Saskatchewan - Edwards School of Business
Downloads 265
26.

Wall Street Analysts as Investor Relations Officers

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 12 Oct 2017 Last Revised: 04 Jan 2021
Working Paper Series
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 1,003
27.

Stakeholder Orientation and Accounting Conservatism: Evidence from State-Level Constituency Statutes

University of Alberta School of Business Research Paper No. 3042901, 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41 Posted: 27 Sep 2017 Last Revised: 17 Dec 2021
Working Paper Series
JSOM, University of Texas at Dallas, University of Alberta - School of Business and City University of Hong Kong
Downloads 557
28.

The Effect of Gender on Investors’ Judgements and Decision Making

Luo, Y., Salterio, S.E. The Effect of Gender on Investors’ Judgments and Decision-Making. J Bus Ethics (2021). https://doi.org/10.1007/s10551-021-04806-3
Number of pages: 53 Posted: 14 Sep 2017 Last Revised: 11 May 2021
Accepted Paper Series
Queen's University - Smith School of Business and Queen's University - Smith School of Business
Downloads 183
29.

Client Relationship-Building and Audit Quality

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 18 Aug 2017 Last Revised: 16 Oct 2021
Working Paper Series
New York University (NYU) - Department of Accounting and University of Toronto
30.

Accounting Measurements, Profit, and Loss: A Science Fiction Play in One Act by Harold C. Edey

Accounting History Review, 28(1-2), 31-60, 2018
Posted: 03 Aug 2017 Last Revised: 13 May 2019
Accepted Paper Series
University of Illinois at Urbana-Champaign and Washington and Lee University - Department of Accounting
31.

Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 63 Posted: 04 May 2017 Last Revised: 16 Mar 2019
Working Paper Series
University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and Washington State University, Vancouver
Downloads 719