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Canadian Academic Accounting Association (CAAA)

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1.

Separation of Tax Service from Audit Service, Going-Concern Opinions and Discretionary Accruals

Journal of Corporate Accounting and Finance (Forthcoming)
Posted: 15 Dec 2021
Accepted Paper Series
Chu Hai College of Higher Education
2.

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
3.

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 68
4.

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 21
5.

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 45
6.

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 131
7.

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 43
8.

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 36
9.

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 BusinessRochester Institute of Technology (RIT) - Saunders College of Business
Downloads 37
10.

Black Box Analytics and Ethical Decision Making

Number of pages: 40 Posted: 22 Jan 2019 Last Revised: 20 Jul 2021
Working Paper Series
The University of Melbourne - Department of Accounting, The University of Melbourne and Queen's University - Smith School of Business
Downloads 138
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, Wilfrid Laurier University - School of Business & Economics and York University - Schulich School of Business
Downloads 63
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 68
13.

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, University of Texas at El Paso - Department of Accounting & Information Systems, Western Washington University - Department of AccountingWestern Washington University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 65
14.

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 78
15.

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 82
16.

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 133
17.

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 53
18.

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 University of Nottingham Ningbo China
19.

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 236
20.

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: 50 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 31
21.

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
California State University, Long Beach
Downloads 328
22.

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 358
23.

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 189
24.

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

https://doi.org/10.1111/jbfa.12562
Number of pages: 61 Posted: 18 Oct 2018 Last Revised: 27 Oct 2021
Accepted Paper Series
HEC Montreal and university of Colorado Denver
Downloads 162
25.

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 84
26.

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 209
27.

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, Accounting, Organizations and Society, Forthcoming
Number of pages: 69 Posted: 16 Aug 2018 Last Revised: 11 May 2021
Accepted 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 120
28.

Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States

Review of Accounting Studies, Forthcoming https://doi.org/10.1007/s11142-021-09663-z
Number of pages: 59 Posted: 12 Jul 2018 Last Revised: 01 Mar 2022
Accepted Paper Series
University of New Brunswick, University of Waterloo - School of Accounting and Finance and HEC Montreal
Downloads 400
29.

Does CEO Succession Planning (Disclosure) Create Shareholder Value?

forthcoming in the Journal of Financial and Quantitative Analysis
Number of pages: 49 Posted: 16 May 2018 Last Revised: 18 Apr 2022
Accepted Paper Series
Purdue University and Telfer School of Management
Downloads 232
30.

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 87
31.

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 316
32.

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 22
33.

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 11
34.

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
35.

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
36.

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 29
37.

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
38.

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 25
39.

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 94
40.

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 125
41.

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 566
42.

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 28
43.

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 42
44.

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 74
45.

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
46.

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 299
47.

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 81
48.

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 46
49.

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 84
50.

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