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Canadian Academic Accounting Association (CAAA)

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1.

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 10
2.

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

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 22 Jan 2019 Last Revised: 22 Mar 2019
Working Paper Series
Pennsylvania State University - Erie and Suffolk University
3.

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 6
4.

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, Smith School of Business and Queen's University - Smith School of Business
Downloads 36
5.

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

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53 Posted: 19 Jan 2019 Last Revised: 21 May 2019
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 49
6.

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 16
7.

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 9
8.

Do Economic Performance Indicators Support Firms' Claiming a Goodwill Impairment Loss During a Prosperous Year?

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 31 Posted: 18 Jan 2019 Last Revised: 10 Mar 2019
Working Paper Series
Mississippi State University, affiliation not provided to SSRN and Mississippi State University
Downloads 9
9.

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
Number of pages: 40 Posted: 18 Jan 2019 Last Revised: 04 Apr 2019
Working Paper Series
TELUQ and University of Sfax
Downloads 23
10.

The Role of Accounting and Accountability in the Professionalization of Voluntary Sports Organizations

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 27 Posted: 17 Jan 2019 Last Revised: 22 Mar 2019
Working Paper Series
University of Guelph - Department of Management and University of Guelph
Downloads 3
11.

Debt Covenant Violations, Credit Default Swap Pricing, and Borrowing Firms’ Accounting Conservatism

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 17 Jan 2019 Last Revised: 10 Mar 2019
Working Paper Series
University of Waterloo - School of Accounting and Finance, City University of Hong Kong and University of Waterloo - School of Accounting and Finance
Downloads 28
12.

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 10
13.

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 14
14.

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 24
15.

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 11
16.

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 John Molson School of Business, Concordia University
17.

CEOs’ Social Media Messages, Perceived Personality and M&A Decisions

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 68 Posted: 15 Jan 2019
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 32
18.

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 3
19.

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 Mar 2019
Working Paper Series
University of Waterloo - School of Accounting and Finance
Downloads 93
20.

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 56
21.

The Effects of Corporate Reputation and Compensation Disclosure on Investor Judgments

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 08 Jan 2019 Last Revised: 10 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 10
22.

Mind the Gap: An Exploration of the 'Practice-Classroom Gap' in IT Accounting Education and the Role of the Competency Map

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 08 Jan 2019 Last Revised: 09 Mar 2019
Working Paper Series
Concordia University, Quebec - John Molson School of Business and Concordia University, John Molson School of Business, Department of Accountancy
Downloads 7
23.

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, University of Western Ontario - Finance-Economics Area Group, University of New Brunswick - Saint John and Richard Ivey School of Business - University of Western Ontario
Downloads 63
24.

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 Alabama in Huntsville
Downloads 52
25.

Canada's Mandatory Adoption of IFRS: Impact on Market-Based and Non-Market-Based Accounting Quality

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 13 Sep 2018 Last Revised: 14 Jan 2019
Working Paper Series
Ryerson University- School of Accounting and Finance and Youngstown State University
Downloads 37
26.

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 30
27.

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 65
28.

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: 66 Posted: 16 Aug 2018 Last Revised: 16 Jan 2019
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 58
29.

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, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 46
30.

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 158
31.

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 100
32.

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 41
33.

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 21
34.

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 50
35.

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
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 11
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.

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 30
39.

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 58
40.

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
41.

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 10
42.

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 64
43.

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 75
44.

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 5
45.

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 10
46.

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 12
47.

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 19
48.

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 88
49.

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 23
50.

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 15