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Canadian Academic Accounting Association (CAAA)

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1.

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 85
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 29
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 8
4.

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 40
5.

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

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 17 Jan 2018 Last Revised: 01 Aug 2018
Working Paper Series
University of Toronto - Rotman School of Management, Georgia State University - School of Accountancy and Dalhousie University
6.

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 10
7.

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
8.

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 25
9.

Better to Give than to Receive: The Positive Effect of Prosocial Rewards on Goal Commitment and Performance

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 26 Posted: 16 Jan 2018 Last Revised: 31 Mar 2018
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo - School of Accounting and Finance
Downloads 54
10.

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: 12 Mar 2018
Working Paper Series
MacEwan University School of Business and
Downloads 5
11.

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
MacEwan University School of Business, and Grant MacEwan University - Department of Accounting and Finance
Downloads 8
12.

Measuring CEO Personality Using Machine-Learning Algorithms: A Study of CEO Risk Tolerance and Audit Fees

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 16 Jan 2018 Last Revised: 13 Mar 2018
Working Paper Series
Simon Fraser University, Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic, Indiana University - Kelley School of Business - Department of Accounting, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 42
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 60
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 4
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 8
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 9
17.

Does Corporate Labor Investment Raise a Red Flag in Audit Engagements?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64 Posted: 11 Jan 2018 Last Revised: 26 Apr 2018
Working Paper Series
Florida Atlantic University, Marquette University and Dalhousie University
Downloads 14
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 49
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 13
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 14
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 Manitoba - Asper School of Business, Zhongnan University of Economics and Law, The Chinese University of Hong Kong (CUHK) and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 17
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 9
23.

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

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 06 Dec 2017 Last Revised: 03 Oct 2018
Working Paper Series
University of Waterloo and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 100
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 88
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, Temple University - Department of Accounting and University of Saskatchewan - Edwards School of Business
Downloads 145
26.

Wall Street Analysts as Investor Relations Officers

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 83 Posted: 12 Oct 2017 Last Revised: 09 Feb 2019
Working Paper Series
University of Toronto - Rotman School of Management, Cass Business School, City, University of London and Concordia University, Quebec - Department of Accountancy
Downloads 778
27.

Stakeholder Orientation and Accounting Conservatism: Evidence from a Natural Experiment

University of Alberta School of Business Research Paper No. 3042901, 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 27 Sep 2017 Last Revised: 11 Sep 2018
Working Paper Series
JSOM, University of Texas at Dallas, University of Alberta - School of Business and City University of Hong Kong
Downloads 337
28.

The Effect of Gender on Investors’ Judgements and Decision Making

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 14 Sep 2017 Last Revised: 10 Mar 2018
Working Paper Series
Queen's University - Smith School of Business and Queen's University - Smith School of Business
Downloads 123
29.

Client Relationship-Building and Audit Quality

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 18 Aug 2017 Last Revised: 22 Feb 2019
Working Paper Series
New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 17
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: 27 Mar 2019
Accepted Paper Series
Ivey School of Business, University of Western Ontario and Washington and Lee University - Department of Accounting
31.

Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and Optimization

Number of pages: 23 Posted: 23 Jun 2017
Working Paper Series
Department of Economics and Business Economics
Downloads 103
32.

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 387
33.

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
California State University, Sacramento - College of Business Administration, Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business
Downloads 84
34.

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
Pennsylvania State University, University of Calgary - Haskayne School of Business, University of Calgary and affiliation not provided to SSRN
Downloads 88
35.

Fair Value Accounting, Transparency and Financial Stability

Number of pages: 48 Posted: 18 Jan 2017 Last Revised: 19 Oct 2018
Working Paper Series
Tilburg University - Department of Accounting & Accountancy
Downloads 50
36.

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
ESG UQAM and York University - Atkinson School of Administrative Studies
Downloads 17
37.

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
The Hong Kong Polytechnic University and University of Neuchatel - Faculty of Economics and Business
Downloads 16
38.

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
The Hong Kong Polytechnic University and University of Neuchatel - Faculty of Economics and Business
Downloads 23
39.

China’s Anti-Corruption Campaign and Earnings Transparency

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: 59 Posted: 17 Jan 2017 Last Revised: 15 Jan 2019
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 891
40.

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
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 33
41.

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
University of Toronto - Rotman School of Management, University of Portsmouth and University of Toronto - Rotman School of Management
Downloads 114
42.

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
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo
Downloads 71
43.

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
The German University in Cairo, The German University in Cairo - Faculty of Management Technology and UNBSJ
Downloads 31
44.

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
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 49
45.

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
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 Dartmouth College - Tuck School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 56
46.

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
Boise State University, University of Alabama and University of Memphis
Downloads 51
47.

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

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 60 Posted: 14 Jan 2017
Working Paper Series
Central University of Finance and Economics (CUFE), University of International Business and Economics (UIBE) - Business School, Saint Louis University and Central University of Finance and Economics
Downloads 11
48.

Protecting the Giant Pandas: Newspaper Censorship of Negative News

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 56 Posted: 13 Jan 2017 Last Revised: 26 Jan 2019
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 751
49.

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
Gonzaga University, Niagara University and Niagara University
Downloads 73
50.

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
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 48