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Canadian Academic Accounting Association (CAAA)
92,120 Total downloads | Link to this page

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Showing Papers 1 - 50 of 429
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Incl. Electronic Paper Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and Optimization
Steen Nielsen
Department of Economics and Business Economics
Date Posted: June 23, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper 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
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

Incl. Electronic Paper IFRS Adoption and Liquidity: A Comparative Analysis of Canada with Australia and the United Kingdom
2017 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

Incl. Electronic Paper CEO Perquisites in Canada, 1971-2008: Certainly Not 'Pure' Managerial Excess
2017 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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
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

Incl. Electronic Paper 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
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

Incl. Electronic Paper Corporate Governance and Bank Performance: Experience with Ten Asian Countries
2017 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

Incl. Electronic Paper Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting
2017 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

Incl. Electronic Paper 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
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

Incl. Electronic Paper Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias
2017 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

Incl. Electronic Paper Protecting the Giant Pandas: Newspaper Censorship of Negative News
2017 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Coexistence of Management Control Practices and Successful Product Innovation
2017 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

Incl. Electronic Paper Voluntary Disclosure and Informed Trading
2017 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

Incl. Electronic Paper Managerial Motivation for Claiming a Goodwill Impairment Loss During a Period of Economic Prosperity
2017 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

Incl. Electronic Paper Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China
2017 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

Incl. Electronic Paper Directly Managing Earnings by Deviating from Clear-Cut Property, Plant and Equipment (PPE) Impairment Rules
2017 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

Incl. Electronic Paper Social Influence Pressures and the Risk Attitudes of Aspiring Financial Market Professionals
2017 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Range Has It: Decoding the Information Content of Forecast Ranges
2017 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

Incl. Electronic Paper Customer Satisfaction, Cost Behavior and Future Performance
2016 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

Incl. Electronic Paper Greenhouse Gas Emissions Data and Measures Revisited
2016 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

Incl. Electronic Paper Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe
2016 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

Incl. Electronic Paper Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe
Pacific 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

Incl. Electronic Paper Constructing Independence
2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Brent White
Mount Allison University
Date Posted: January 16, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Auditor Self-Actualization and Their Ability to Resist Client Pressure
2016 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

Incl. Electronic Paper Tone Conservatism
Carlo 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

Incl. Electronic Paper Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
Management 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

Incl. Electronic Paper The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation
2016 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

Incl. Electronic Paper How Readable are SOX 404 Reports? An Application of Textual Analysis
2016 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

Incl. Electronic Paper Managerial Discretion and Firm Fundamentals
2016 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

Incl. Electronic Paper The Effect of Regulatory Loop-Holes on the Choice to Discontinued Operations
2016 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

Incl. Electronic Paper The Effects of Performance Incentives and Training on Insight Problem-Solving
2016 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

Incl. Electronic Paper Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior
Forthcoming, 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

Incl. Electronic Paper 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

Incl. Electronic Paper An Analysis of Auditor's Learning Costs and Non-Audit Services on Audit Quality
2016 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

Incl. Electronic Paper Perceptions of Student Academic Dishonesty by Male and Female Accounting Faculty: Incidents and Responses
2016 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Impact of Organizational Identity and Professional Norm Salience on Internal Auditors’ Assessments of Internal Control Weaknesses
2016 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

Incl. Electronic Paper Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non-Compete Provisions
2016 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

Incl. Electronic Paper The Use of a Non-Fiction Fraud-Related Book as a Method for Teaching Accounting Ethics
2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Joseph P. Faello
Mississippi State University
Date Posted: January 01, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper The Impact of PCAOB-Type Regulations on Auditors under Different Legal Systems
2016 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

Incl. Electronic Paper Strategic Information Disclosure and Bank Lending
2016 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

Incl. Electronic Paper Debt Maturity and Tax Avoidance
European Accounting Review, Forthcoming
Petya Platikanova
ESADE - Ramon Llull University
Date Posted: September 23, 2015
Accepted Paper Series
230 downloads

Incl. Electronic Paper The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of Categorization
AAA 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


 

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