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SSRN eLibrary Search Results
Canadian Academic Accounting Association (CAAA)
92,120 Total downloads
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Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and OptimizationSteen Nielsen Department of Economics and Business Economics Date Posted: June 23, 2017 Working Paper Series 4 downloads
The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study2017 Canadian Academic Accounting Association (CAAA) Annual Conference 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 Date Posted: January 18, 2017 Last Revised: March 15, 2017 Working Paper Series 33 downloads
IFRS Adoption and Liquidity: A Comparative Analysis of Canada with Australia and the United Kingdom2017 Canadian Academic Accounting Association (CAAA) Annual Conference Shahid Ali 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 Date Posted: January 18, 2017 Last Revised: March 08, 2017 Working Paper Series 8 downloads
CEO Perquisites in Canada, 1971-2008: Certainly Not 'Pure' Managerial Excess2017 Canadian Academic Accounting Association (CAAA) Annual Conference Lisa Baillargeon and Patrice Gélinas ESG UQAM and York University - Atkinson School of Administrative Studies Date Posted: January 18, 2017 Last Revised: June 13, 2017 Working Paper Series 2 downloads
Do Politically Connected Directors Affect Accounting Quality? Evidence from China's Anti-Corruption Campaign (Rule 18)Singapore Management University School of Accountancy Research Paper No. 2017-56, 2017 Canadian Academic Accounting Association (CAAA) Annual Conference Ole-Kristian Hope, Heng Yue and Qinlin Zhong University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management Date Posted: January 17, 2017 Last Revised: April 28, 2017 Working Paper Series 347 downloads
The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions2017 Canadian Academic Accounting Association (CAAA) Annual Conference Leslie Berger, Theresa Libby and Alan Webb Wilfrid Laurier University - School of Business & Economics, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance Date Posted: January 16, 2017 Last Revised: March 30, 2017 Working Paper Series 5 downloads
GAAP as Ineffective Legal Defense of Financial Reporting: Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework2017 Canadian Academic Accounting Association (CAAA) Annual Conference 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 Date Posted: January 16, 2017 Last Revised: April 03, 2017 Working Paper Series 8 downloads
Corporate Governance and Bank Performance: Experience with Ten Asian Countries2017 Canadian Academic Accounting Association (CAAA) Annual Conference Amina Ehab Sobhy, Ehab K. A. Mohamed Sr. and Mostaq M. Hussain The German University in Cairo, The German University in Cairo and UNBSJ Date Posted: January 14, 2017 Last Revised: January 25, 2017 Working Paper Series 11 downloads
Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting2017 Canadian Academic Accounting Association (CAAA) Annual Conference Ulrich Menzefricke and Wally Smieliauskas University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management Date Posted: January 14, 2017 Last Revised: March 18, 2017 Working Paper Series 20 downloads
You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade2017 Canadian Academic Accounting Association (CAAA) Annual Conference 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 and Tuck School of Business at Dartmouth Date Posted: January 14, 2017 Last Revised: May 24, 2017 Working Paper Series 18 downloads
Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias2017 Canadian Academic Accounting Association (CAAA) Annual Conference Cristina Bailey, Steve Buchheit and Kevin Kim University of New Hampshire, University of Alabama and University of Memphis Date Posted: January 14, 2017 Last Revised: March 16, 2017 Working Paper Series 10 downloads
Protecting the Giant Pandas: Newspaper Censorship of Negative News2017 Canadian Academic Accounting Association (CAAA) Annual Conference Ole-Kristian Hope, Yi Li, Qiliang Liu and Han Wu University of Toronto - Rotman School of Management, Wuhan University, Wuhan University - School of Economics and Management and HEC Paris Date Posted: January 13, 2017 Last Revised: May 29, 2017 Working Paper Series 352 downloads
Activity Based Costing in Intercollegiate Athletic Departments: Is There Value in Using It?2017 Canadian Academic Accounting Association (CAAA) Annual Conference Jimmy Smith, Ian Burt and Michael Gentile Gonzaga University, Niagara University and Niagara University Date Posted: January 13, 2017 Last Revised: April 19, 2017 Working Paper Series 17 downloads
Do Locally-Based Independent Directors Reduce Corporate Misconduct?2017 Canadian Academic Accounting Association (CAAA) Annual Conference Claire Deng, Kiridaran (Giri) Kanagaretnam and Zejiang Zhou York University, Schulich School of Business, York University - Schulich School of Business and Anhui University Date Posted: January 13, 2017 Last Revised: April 30, 2017 Working Paper Series 7 downloads
Coexistence of Management Control Practices and Successful Product Innovation2017 Canadian Academic Accounting Association (CAAA) Annual Conference Jean-François Henri and Marc J. F. Wouters Université Laval and Karlsruhe Institute of Technology Date Posted: January 11, 2017 Last Revised: June 16, 2017 Working Paper Series 9 downloads
Voluntary Disclosure and Informed Trading2017 Canadian Academic Accounting Association (CAAA) Annual Conference Evgeny Petrov Ecole Polytechnique Fédérale de Lausanne - Swiss Finance Institute, Students Date Posted: January 10, 2017 Last Revised: June 01, 2017 Working Paper Series 22 downloads
Managerial Motivation for Claiming a Goodwill Impairment Loss During a Period of Economic Prosperity2017 Canadian Academic Accounting Association (CAAA) Annual Conference Joseph P. Faello, Seungjae Shin and Ajeet Jain Mississippi State University, Mississippi State University and Alabama A&M University - Department of Economics, Finance, and Office Systems Management Date Posted: January 08, 2017 Last Revised: March 24, 2017 Working Paper Series 12 downloads
Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China2017 Canadian Academic Accounting Association (CAAA) Annual Conference Baolei Qi and Ping Zhang Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management Date Posted: January 05, 2017 Working Paper Series 16 downloads
Directly Managing Earnings by Deviating from Clear-Cut Property, Plant and Equipment (PPE) Impairment Rules2017 Canadian Academic Accounting Association (CAAA) Annual Conference Albert Kwame Mensah City University of Hong Kong (CityUHK) Date Posted: December 30, 2016 Last Revised: April 05, 2017 Working Paper Series 10 downloads
Social Influence Pressures and the Risk Attitudes of Aspiring Financial Market Professionals2017 Canadian Academic Accounting Association (CAAA) Annual Conference Jorien Pruijssers, Gallia Singer and Zvi Singer McGill University, Independent and HEC Montreal Date Posted: November 21, 2016 Working Paper Series 1 downloads
Were Trump's Fake Losses Legal as Tax Deductions?U of Texas Law, Public Law Research Paper Calvin H. Johnson University of Texas at Austin - School of Law Date Posted: October 23, 2016 Last Revised: October 29, 2016 Working Paper Series 220 downloads
What Are the Costs of Admitting Mistakes for U.S. Listed Foreign Firms?2017 Canadian Academic Accounting Association (CAAA) Annual Conference 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, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia - Sauder School of Business Date Posted: August 29, 2016 Last Revised: January 10, 2017 Working Paper Series 67 downloads
Can We Predict Success in the First Intermediate Accounting Course from Sophomore-Level Performance?Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016 Marvin Lynn Bouillon and Clemense Edmond Ehoff Central Washington University and Central Washington University Date Posted: July 15, 2016 Accepted Paper Series 43 downloads
Range Has It: Decoding the Information Content of Forecast Ranges2017 Canadian Academic Accounting Association (CAAA) Annual Conference Michael (Minye) Tang and Li Zhang New York University (NYU) - Department of Accounting, Taxation & Business Law and Rutgers Business School Date Posted: June 04, 2016 Last Revised: May 25, 2017 Working Paper Series 89 downloads
Customer Satisfaction, Cost Behavior and Future Performance2016 Canadian Academic Accounting Association (CAAA) Annual Conference Mark C. Anderson and Jimmy Yu University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business, Students Date Posted: January 18, 2016 Working Paper Series 169 downloads
Greenhouse Gas Emissions Data and Measures Revisited2016 Canadian Academic Accounting Association (CAAA) Annual Conference Matthew Wegener, Réal Labelle and Lambert Jerman University of New Brunswick, Saint John, HEC Montréal - Stephen A. Jarislowsky Chair in Governance and HEC Montréal Date Posted: January 18, 2016 Working Paper Series 58 downloads
Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe2016 Canadian Academic Accounting Association (CAAA) Annual Conference Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl Victoria University of Wellington - Victoria Business School, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration Date Posted: January 16, 2016 Last Revised: April 30, 2017 Accepted Paper Series 76 downloads
Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in EuropePacific Basin Finance Journal, 40 (Part B): 476-490. Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl Victoria University of Wellington - Victoria Business School, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration Date Posted: January 16, 2016 Last Revised: April 30, 2017 Accepted Paper Series 4 downloads
Constructing Independence2016 Canadian Academic Accounting Association (CAAA) Annual Conference Brent White Mount Allison University Date Posted: January 16, 2016 Working Paper Series 39 downloads
Auditor Self-Actualization and Their Ability to Resist Client Pressure2016 Canadian Academic Accounting Association (CAAA) Annual Conference Rachel E Papirakis ESG UQAM Date Posted: January 16, 2016 Working Paper Series 57 downloads Ex Ante Severance Agreements and Tax Avoidance 2016 Canadian Academic Accounting Association (CAAA) Annual Conference Kareen Brown, Wang Dong and Yun Ke Brock University - Goodman School of Business, Zhejiang University - School of Management and Brock University - Goodman School of Business Date Posted: January 16, 2016 Last Revised: July 13, 2016 Working Paper Series
Tone ConservatismCarlo D'Augusta and Matthew D. DeAngelis Georgia State University - J. Mack Robinson College of Business and Georgia State University Date Posted: January 16, 2016 Last Revised: September 16, 2016 Working Paper Series 100 downloads
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New EvidenceManagement Science, Forthcoming Luminita Enache and Anup Srivastava Tuck School of Business at Dartmouth and Tuck School of Business at Dartmouth Date Posted: January 16, 2016 Last Revised: January 17, 2017 Accepted Paper Series 228 downloads
The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation2016 Canadian Academic Accounting Association (CAAA) Annual Conference Seokyoun Hwang and Bharat Sarath CUNY, College of Staten Island and Rutgers, The State University of New Jersey - Accounting Date Posted: January 15, 2016 Last Revised: March 29, 2017 Working Paper Series 9 downloads
How Readable are SOX 404 Reports? An Application of Textual Analysis2016 Canadian Academic Accounting Association (CAAA) Annual Conference J. Efrim Boritz, B. Louise Hayes and Lev M. Timoshenko University of Waterloo - School of Accounting and Finance, University of Guelph - Department of Management and University of Calgary - Haskayne School of Business Date Posted: January 15, 2016 Working Paper Series 82 downloads
Managerial Discretion and Firm Fundamentals2016 Canadian Academic Accounting Association (CAAA) Annual Conference Vasiliki E. Athanasakou and Per Olsson London School of Economics & Political Science (LSE) - Department of Accounting and ESMT European School of Management and Technology Date Posted: January 15, 2016 Working Paper Series 62 downloads
The Effect of Regulatory Loop-Holes on the Choice to Discontinued Operations2016 Canadian Academic Accounting Association (CAAA) Annual Conference Richard A. Lord and Yoshie Saito Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration Date Posted: January 14, 2016 Working Paper Series 39 downloads
The Effects of Performance Incentives and Training on Insight Problem-Solving2016 Canadian Academic Accounting Association (CAAA) Annual Conference Kun Huo University of Western Ontario - Richard Ivey School of Business Date Posted: January 13, 2016 Last Revised: March 07, 2016 Working Paper Series 69 downloads
Third-Party Consequences of Short-Selling Threats: The Case of Auditor BehaviorForthcoming, Journal of Accounting and Economics, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference Ole-Kristian Hope, Danqi Hu and Wuyang Zhao University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and University of Toronto, Rotman School of Management, Accounting Date Posted: January 13, 2016 Last Revised: October 09, 2016 Accepted Paper Series 415 downloads
How Does Reducing Pay Dispersion Affect Employee Behavior?AAA 2017 Management Accounting Section (MAS) Meeting, 2017 Canadian Academic Accounting Association (CAAA) Annual Conference Conor Brown, John Evans III, 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 Pittsburgh - Accounting Group Date Posted: January 12, 2016 Last Revised: January 04, 2017 Working Paper Series 154 downloads
An Analysis of Auditor's Learning Costs and Non-Audit Services on Audit Quality2016 Canadian Academic Accounting Association (CAAA) Annual Conference Ling Chu and Ping Zhang Wilfrid Laurier University and University of Toronto - Rotman School of Management Date Posted: January 12, 2016 Working Paper Series 77 downloads
Perceptions of Student Academic Dishonesty by Male and Female Accounting Faculty: Incidents and Responses2016 Canadian Academic Accounting Association (CAAA) Annual Conference Camillo Lento, Naqi Sayed and Merridee L. Bujaki Lakehead University, Lakehead University, Faculty of Business Administration and Carleton University - Eric Sprott School of Business Date Posted: January 12, 2016 Working Paper Series 46 downloads
Does the XBRL Disclosure Management Solution Influence Earnings Release Efficiency and Earnings Management?2016 Canadian Academic Accounting Association (CAAA) Annual Conference Mohammad J. Abdolmohammadi, Tien‐Shih Hsieh and Zhihong Wang Bentley University, University of Massachusetts at Dartmouth-Accounting and Finance Department and Graduate School of Management, Clark University Date Posted: January 11, 2016 Working Paper Series 161 downloads
The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses2016 Canadian Academic Accounting Association (CAAA) Annual Conference Ian Thomas Burt and Theresa Libby Niagara University - Department of Accounting and University of Waterloo - School of Accounting and Finance Date Posted: January 08, 2016 Last Revised: March 25, 2016 Working Paper Series 85 downloads
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non-Compete Provisions2016 Canadian Academic Accounting Association (CAAA) Annual Conference Michael (Minye) Tang, Rencheng Wang and Yi Zhou New York University (NYU) - Department of Accounting, Taxation & Business Law, University of Melbourne and Fudan University Date Posted: January 07, 2016 Last Revised: May 25, 2017 Working Paper Series 118 downloads
The Use of a Non-Fiction Fraud-Related Book as a Method for Teaching Accounting Ethics2016 Canadian Academic Accounting Association (CAAA) Annual Conference Joseph P. Faello Mississippi State University Date Posted: January 01, 2016 Working Paper Series 30 downloads
The Impact of PCAOB-Type Regulations on Auditors under Different Legal Systems2016 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2697268 Minlei Ye and Dan A. Simunic University of Toronto - Rotman School of Management and University of British Columbia (UBC) - Sauder School of Business Date Posted: December 04, 2015 Last Revised: June 01, 2017 Working Paper Series 150 downloads
Strategic Information Disclosure and Bank Lending2016 Canadian Academic Accounting Association (CAAA) Annual Conference Sumit Agarwal, Souphala Chomsisengphet and Susie Qi Wang Georgetown University - Department of Finance, Office of the Comptroller of the Currency (OCC) and National University of Singapore Date Posted: November 12, 2015 Last Revised: January 16, 2016 Working Paper Series 118 downloads
Debt Maturity and Tax AvoidanceEuropean Accounting Review, Forthcoming Petya Platikanova ESADE - Ramon Llull University Date Posted: September 23, 2015 Accepted Paper Series 230 downloads
The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of CategorizationAAA 2016 Management Accounting Section (MAS) Meeting Paper, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference Willie Choi and Adam Presslee University of Pittsburgh and University of Pittsburgh - Accounting Group Date Posted: August 18, 2015 Last Revised: March 21, 2016 Working Paper Series 148 downloads |
