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Canadian Academic Accounting Association (CAAA)

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Viewing: 1 - 50 of 497 papers

1.

Earnings Management Strategies for Meeting or Beating Expectations

Journal of accounting and public policy, January 2020, Vol.39(1). DOI: 10.1016/j.jaccpubpol.2019.106714
Posted: 16 Nov 2020 Last Revised: 16 Nov 2020
Accepted Paper Series
New York University (NYU) - Department of Accounting and University of Texas at Arlington - Department of Accounting
2.

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 39
3.

The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis

Social Sciences, 2019, 8(5), 152; DOI/10.3390/socsci8050152
Number of pages: 31 Posted: 03 Mar 2020
Accepted Paper Series
University of South-Eastern Norway, University of South-Eastern Norway, University of South-Eastern Norway and Buskerud University College
Downloads 14
4.

Ask Not What the OECD Can Do For Brazilian Transfer Pricing . . .

Tax Notes International, October 14, 2019, p. 163
Number of pages: 9 Posted: 13 Nov 2019
Working Paper Series
Independent
Downloads 31
5.

Impact of Tax Advisors and Corrupt Tax Auditors on Taxpayer Compliance

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 22 Jan 2019 Last Revised: 16 May 2019
Working Paper Series
Schulich School of Business, York University and York University - Department of Accounting
Downloads 112
6.

Market Responses to Private and Public Targets: The Role of Goodwill Valuation

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 22 Jan 2019 Last Revised: 14 Sep 2020
Working Paper Series
Hanyang University ERICA and Suffolk University
Downloads 20
7.

Le Modèle Comptable Canadien Traduit-Il Mieux L’incertitude Suite À L’adoption De La Juste Valeur?

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 15 Posted: 22 Jan 2019 Last Revised: 27 Mar 2019
Working Paper Series
Université de Moncton
Downloads 27
8.

What’s Good for You is Good for Me: The Effect of CEO Inside Debt on the Cost of Equity

Journal of Corporate Finance, Forthcoming , 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64 Posted: 22 Jan 2019 Last Revised: 25 Aug 2020
Accepted Paper Series
Macquarie University, Macquarie Business School and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 13
9.

Black Box Analytics and Ethical Decision Making

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 38 Posted: 22 Jan 2019 Last Revised: 08 May 2019
Working Paper Series
The University of Melbourne - Department of Accounting, Queen's University - Smith School of Business and Queen's University - Smith School of Business
Downloads 105
10.

News as Sources of Jumps in Stock Returns: Evidence From 21 Million News Articles for 9000 Companies

Number of pages: 56 Posted: 19 Jan 2019 Last Revised: 10 Sep 2020
Working Paper Series
Ryerson University - Ted Rogers School of Management, University of Toronto - Rotman School of Management and Georgetown University - Robert Emmett McDonough School of Business
Downloads 158
11.

Paying for Altruism: An Investigation of Deontic Justice and Financial Rewards on Taxpayers’ Whistleblowing

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 38 Posted: 19 Jan 2019 Last Revised: 01 Apr 2019
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Ryerson University and York University - Schulich School of Business
Downloads 44
12.

Executive-Employee Pay Gap and Academic Directors – A Chinese Study

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 18 Jan 2019 Last Revised: 01 Apr 2019
Working Paper Series
Saint Mary's University, Canada, Saint Mary's University and Anhui University of Finance and Economics
Downloads 59
13.

Compliance with IFRS 3, IAS 36 and IAS 38 by Canadian Companies: Economic Incentives or Opportunistic Choices?

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 18 Jan 2019 Last Revised: 12 Feb 2020
Working Paper Series
TELUQ and University of Sfax
14.

Offshore Trading Activities and Audit Fees: A Textual Approach

Managerial Auditing Journal, Forthcoming
Number of pages: 40 Posted: 17 Jan 2019 Last Revised: 30 Jun 2020
Accepted Paper Series
Hong Kong Baptist University (HKBU) – Department of Accountancy and Law, Brock University - Goodman School of Business, Western Washington University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 27
15.

Clear and liquid: The interaction of firm disclosure and trader competition

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53 Posted: 17 Jan 2019
Working Paper Series
University of Alberta - Department of Finance and Statistical Analysis and University of Alberta - Department of Accounting, Operations & Information Systems

Multiple version iconThere are 2 versions of this paper

Downloads 46
16.

The Impact of Clawback Adoption on Executive Cash Compensation Structure

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 15 Jan 2019
Working Paper Series
Manhattan College, University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio
Downloads 45
17.

Real Earnings Smoothing and Managerial Compensation Incentives

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 33 Posted: 15 Jan 2019
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Waterloo and Concordia University, Quebec
Downloads 108
18.

Outside Director Social Network Centrality and Turnover Before Stock Performance Crash: A Friend in Need?

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 15 Jan 2019
Working Paper Series
Seattle Pacific University - School of Business and Economics, College of William and Mary and University of Virginia
Downloads 36
19.

Economic Links and the Wealth Effects of Layoff Announcement Along the Supply Chain

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Jan 2019 Last Revised: 09 May 2019
Working Paper Series
Concordia University - Department of Accountancy and Ningbo Nottingham University of China
20.

CEOs’ social media messages, perceived personality and M&A decisions

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64 Posted: 15 Jan 2019 Last Revised: 27 Nov 2020
Working Paper Series
Singapore University of Social Sciences, National University of Singapore, Nanyang Technological University (NTU) and Seattle Pacific University - School of Business and Economics
Downloads 143
21.

Mitigating the Negative Effects of Causal Models: Encouraging a Hypothesis Testing Mindset and Managers’ Quantitative Knowledge

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48 Posted: 14 Jan 2019 Last Revised: 29 Mar 2019
Working Paper Series
University of Western Ontario - Richard Ivey School of Business, University of Central Florida and University of Waterloo - School of Accounting and Finance
Downloads 22
22.

Risk Factor Disclosures and Accounting Conservatism

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 10 Jan 2019 Last Revised: 26 Apr 2020
Working Paper Series
University of Waterloo - School of Accounting and Finance
Downloads 233
23.

CEO Big Five Personality and Stock Price Crash Risk

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 10 Jan 2019 Last Revised: 26 Mar 2019
Working Paper Series
McGill University - Desautels Faculty of Management
Downloads 236
24.

The Effects of Corporate Reputation and Compensation Disclosure on Investor Judgments

2019 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2019-103
Number of pages: 34 Posted: 08 Jan 2019 Last Revised: 14 Aug 2019
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 116
25.

Are Credit Markets Tone Deaf? Evidence from Credit Default Swaps

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40 Posted: 08 Jan 2019 Last Revised: 16 May 2019
Working Paper Series
University of Houston - C.T. Bauer College of Business, Ivey Business School, Western University, University of New Brunswick - Saint John and Richard Ivey School of Business - University of Western Ontario
Downloads 102
26.

Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 18 Oct 2018 Last Revised: 27 Mar 2019
Working Paper Series
HEC Montreal and university of Colorado Denver
Downloads 108
27.

A Comprehensive Evaluation of Canada’s Mandatory Adoption of IFRS

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 56 Posted: 13 Sep 2018 Last Revised: 04 Jun 2020
Working Paper Series
Ryerson University- School of Accounting and Finance and Youngstown State University
Downloads 89
28.

Addressing Goal Conflict - The Effects of Conscious and Nonconscious Goal Priming on Performance in Multidimensional Tasks

AAA 2019 Management Accounting Section (MAS) Meeting, 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 18 Aug 2018 Last Revised: 15 Jan 2019
Working Paper Series
Wilfrid Laurier University, Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Downloads 64
29.

Needs Versus Wants: Which Motivates More Effort?

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 18 Aug 2018 Last Revised: 16 Jan 2019
Working Paper Series
University of Massachusetts - Isenberg School of Management, University of Waterloo - School of Accounting and Finance, La Trobe University and University of Waterloo - School of Accounting and Finance
Downloads 118
30.

Communication Is a Two-way Street: Analyzing Approaches Undertaken to Systematically Transfer Audit Research Knowledge to Policymakers

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 81 Posted: 16 Aug 2018 Last Revised: 07 Apr 2020
Working Paper Series
Queen's University - Smith School of Business, University of Alabama - Culverhouse College of Commerce & Business Administration and Queen's University - Smith School of Business
Downloads 91
31.

Mitigating the Potentially Demotivating Effects of Early and Frequent Feedback About Goal Progress

AAA 2019 Management Accounting Section (MAS) Meeting, 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 06 Aug 2018 Last Revised: 23 Mar 2019
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 96
32.

The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 12 Jul 2018 Last Revised: 27 Mar 2019
Working Paper Series
HEC Montréal, University of Waterloo - School of Accounting and Finance and HEC Montreal
Downloads 309
33.

Does CEO Succession Planning Create Shareholder Value?

Number of pages: 55 Posted: 16 May 2018 Last Revised: 13 Jun 2018
Working Paper Series
Purdue University and Fudan University
Downloads 152
34.

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 70
35.

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 103
36.

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 Calgary and Lehigh University - College of Business & Economics
Downloads 4
37.

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

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 70 Posted: 17 Jan 2018 Last Revised: 27 Mar 2018
Working Paper Series
City University of Hong Kong (CityUHK), City University of Hong Kong (CityUHK) and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 78
38.

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

Journal of Corporate Finance, Forthcoming
Posted: 17 Jan 2018 Last Revised: 09 Dec 2020
Accepted Paper Series
University of Toronto - Rotman School of Management, Georgia State University - School of Accountancy and Dalhousie University
39.

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 20
40.

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
41.

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 68
42.

Motivating Employees with Goal-Based Prosocial Rewards

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Jan 2018 Last Revised: 12 Aug 2020
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo - School of Accounting and Finance
Downloads 82
43.

The Role of Accounting in the Delivery of Healthcare to Canada's First Nations Population

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 16 Jan 2018 Last Revised: 29 Dec 2020
Working Paper Series
York University - Atkinson School of Administrative Studies and
Downloads 15
44.

Roles of Non-Traditional Gatekeepers in Healthcare Governance: Case Study of a Canadian First Nations

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 35 Posted: 16 Jan 2018 Last Revised: 13 Mar 2018
Working Paper Series
York University - Atkinson School of Administrative Studies, and Grant MacEwan University - Department of Accounting and Finance
Downloads 26
45.

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 309
46.

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 16
47.

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 27
48.

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 40
49.

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
50.

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 222