SSRN Canadian Academic Accounting Association (CAAA)

1.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming

Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017

Accepted Paper Series

Kevin K. Li and Richard G. Sloan

University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of California, Berkeley - Accounting Group

Downloads 2,889

2.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper

Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013

Working Paper Series

Shuping Chen, Xia Chen, Qiang Cheng and Terry J. Shevlin

University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine

Downloads 1,746

3.

Management Control Practice and Culture at Enron: The Untold Story

CAAA 2006 Annual Conference Paper

Number of pages: 35 Posted: 06 Jan 2006

Working Paper Series

Clinton Free and Norman B. Macintosh

UNSW Australia Business School, School of Accounting and Queen's University

Downloads 1,613

4.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011

Working Paper Series

Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo

Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business

Downloads 1,569

5.

Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS

CAAA Annual Conference 2009 Paper

Number of pages: 42 Posted: 13 Jan 2009

Working Paper Series

Songlan (Stella) Peng and Kathryn Bewley

York University and Ryerson University - Ted Rogers School of Management

Downloads 1,531

6.

Testing Behavioral Finance Models of Market Under- and Overreaction: Do they Really Work?

CAAA 2006 Annual Conference Paper

Number of pages: 45 Posted: 04 Jan 2006

Working Paper Series

Asad Kausar and Richard Taffler

Nanyang Technological University (NTU) and Manchester Business School

Downloads 1,340

7.

Using an Accounting-Based Management Control System for Cultural Change

CAAA 2006 Annual Conference Paper

Number of pages: 34 Posted: 13 Jan 2006

Working Paper Series

James Thomas Mackey and Hugh Pforsich

California State University, Sacramento and California State University, Sacramento - College of Business Administration

Downloads 1,176

8.

Accounting Conservatism and Management Earnings Forecast

2014 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 47 Posted: 06 Apr 2013 Last Revised: 15 Jan 2014

Working Paper Series

Bikki Jaggi and Hua Xin

Rutgers, The State University of New Jersey - Rutgers Business School and University of Louisville

Downloads 1,065

9.

Do Joint Audits Improve or Impair Audit Quality?

Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013

Number of pages: 47 Posted: 18 Jul 2012 Last Revised: 16 Apr 2017

Working Paper Series

Mingcherng Deng, Tong Lu, Dan A. Simunic and Minlei Ye

City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management

Downloads 1,007

10.

Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts

(CAAA) 2008 Annual Conference Paper

Number of pages: 40 Posted: 03 Jan 2008

Working Paper Series

Robert H. Edelstein, Peng Liu and Desmond Tsang

University of California, Berkeley - Fisher Center for Real Estate and Urban Economics, Cornell University and McGill University - Desautels Faculty of Management

Downloads 1,005

11.

How does Disclosure of Internal Control Quality Affect Management's Choice of that Quality

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-09

Number of pages: 49 Posted: 10 Jan 2006

Working Paper Series

Ping Zhang and J. Efrim Boritz

University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance

Downloads 977

12.

The Use of Balanced Scorecard Measures in Executive Incentives and Firm Performance

CAAA Annual Conference 2011

Number of pages: 44 Posted: 07 Jan 2011

Working Paper Series

Raili Pollanen and Kenneth Kangwu Xi

affiliation not provided to SSRN and affiliation not provided to SSRN

Downloads 891

13.

A Model of Mandatory Auditor Rotation

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08

Number of pages: 32 Posted: 10 Jan 2006

Working Paper Series

Bryan K. Church and Ping Zhang

Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management

Downloads 879

14.

The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance

Accounting Review, Forthcoming

Number of pages: 47 Posted: 10 Aug 2010 Last Revised: 08 Mar 2013

Accepted Paper Series

Adam Presslee, Thomas W. Vance and Alan Webb

University of Pittsburgh - Accounting Group, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance

Downloads 875

15.

Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-07

Number of pages: 41 Posted: 04 Jan 2006

Working Paper Series

Yue Li, Peter Clarkson, Gordon D. Richardson and Florin P. Vasvari

University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School

There are 2 versions of this paper

Downloads 863

16.

The Effect of Section 404 of the Sarbanes-Oxley Act on Financial Reporting Quality

Journal of Accounting, Auditing and Finance, Vol. 26, No. 3, 2011

Number of pages: 56 Posted: 14 Jan 2008 Last Revised: 16 Jan 2012

Accepted Paper Series

Zvi Singer and Haifeng You

HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting

Downloads 836

17.

Potential Adoption of IFRS by the United States: A Critical View

Accounting Horizons, 2013, Issue 2, pp. 271-299, CAAA Annual Conference 2011

Number of pages: 59 Posted: 18 Jan 2011 Last Revised: 06 Feb 2014

Accepted Paper Series

Devrimi Kaya and Julian A. Pillhofer

Ruhr-University Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Downloads 786

18.

Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries

CAAA Annual Conference 2012

Number of pages: 52 Posted: 11 Jan 2012

Working Paper Series

Cédric Lesage, Nicole V.S. Ratzinger-Sakel and Jaana Maria Kettunen

JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics

Downloads 770

19.

Market Reaction to Goodwill Impairments

European Accounting Review Forthcoming

Number of pages: 56 Posted: 16 Jan 2012 Last Revised: 07 Apr 2015

Accepted Paper Series

Thorsten Knauer and Arnt Wöhrmann

Ruhr Universität Bochum and University of Giessen

Downloads 770

20.

What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly

Review of Accounting Studies, Forthcoming

Number of pages: 54 Posted: 08 Jan 2010 Last Revised: 10 Dec 2011

Accepted Paper Series

Sohyung Kim

Brock University - Faculty of Business

Downloads 746

21.

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

Number of pages: 47 Posted: 15 Jan 2008 Last Revised: 01 Nov 2010

Working Paper Series

Jean Bédard and Suzanne M. Paquette

Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite

Downloads 706

22.

Voluntary Disclosure and the Cost of Capital: Evidence from Management Earnings Forecasts

CAAA 2006 Annual Conference Paper

Number of pages: 34 Posted: 10 Jan 2006

Working Paper Series

Joung W. Kim and Yaqi Shi

affiliation not provided to SSRN and University of Western Ontario - Richard Ivey School of Business

Downloads 672

23.

Firms’ Real Earnings Management and Subsequent Stock Price Crash Risk

CAAA Annual Conference 2011

Number of pages: 43 Posted: 16 Jan 2011 Last Revised: 25 Aug 2011

Working Paper Series

Lingxiang Li, Bill B. Francis and Iftekhar Hasan

Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Gabelli School of Business, Fordham University

Downloads 652

24.

Can Twitter Help Predict Firm-Level Earnings and Stock Returns?

Rotman School of Management Working Paper No. 2631421, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 45 Posted: 17 Jul 2015 Last Revised: 19 May 2016

Working Paper Series

Eli Bartov, Lucile Faurel and Partha S. Mohanram

NYU Stern School of Business, Arizona State University and University of Toronto - Rotman School of Management

There are 2 versions of this paper

Downloads 640

25.

Does Reputation Discipline Big 4 Audit Firms?

CAAA Annual Conference 2011, University of Alberta School of Business Research Paper No. 2013-1006

Number of pages: 43 Posted: 04 Jul 2010 Last Revised: 12 Jun 2013

Working Paper Series

Yanmin Gao, Karim Jamal, Qiliang Liu and Le Luo

City University of Hong Kong - College of Business, University of Alberta - Department of Accounting, Operations & Information Systems, Wuhan University - School of Economics and Management and School of Management, Huazhong University of Science and Technology

Downloads 639

26.

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

CAAA Annual Conference 2013

Number of pages: 68 Posted: 16 Jan 2013

Working Paper Series

Li Zheng Brooks, C.S. Agnes Cheng and Kenneth John Reichelt

Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting

There are 2 versions of this paper

Downloads 638

27.

The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings Forecasts

CAAA Annual Conference 2013

Number of pages: 41 Posted: 12 Jan 2013

Working Paper Series

Stephen R. Foerster, Stephen G. Sapp and Yaqi Shi

University of Western Ontario - Richard Ivey School of Business, University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business

Downloads 600

28.

IFRS Consequences on Accounting Conservatism within Europe

CAAA Annual Conference 2011

Posted: 15 Dec 2010

Working Paper Series

Charles Piot, Rémi Janin and Pascal Dumontier

Univ. Grenoble Alpes, University of Grenoble and CERAG-CNRS and University of Grenoble

There are 2 versions of this paper

Downloads 596

29.

Information Asymmetry and Accounting Conservatism Under IFRS Adoption

CAAA Annual Conference 2013

Number of pages: 51 Posted: 16 Jan 2013 Last Revised: 28 May 2013

Working Paper Series

Xiaoting (Christy) Lu and Samir Trabelsi

Brock University - Faculty of Business and Brock University - Accounting

Downloads 588

30.

Internal Control and Operational Efficiency

2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 55 Posted: 08 Jun 2013 Last Revised: 15 Dec 2014

Working Paper Series

Qiang Cheng, Beng Wee Goh and Jae B. Kim

Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics

There are 2 versions of this paper

Downloads 588

31.

CDS Trading and Managers’ Voluntary Disclosure

Chicago Booth Research Paper No. 14-15, Rotman School of Management Working Paper No. 2447220, Singapore Management University School of Accountancy Research Paper No. 2015-27, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 60 Posted: 10 Aug 2017 Last Revised: 10 Aug 2017

Working Paper Series

Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman

Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California

Downloads 587

32.

The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies

CAAA Annual Conference 2009 Paper

Number of pages: 12 Posted: 19 Jan 2009

Working Paper Series

Sophie Marmousez

HEC Montreal

Downloads 587

33.

Does the Accrual Anomaly End When Accruals Reverse?

Number of pages: 55 Posted: 03 Sep 2009 Last Revised: 01 May 2013

Working Paper Series

Tatiana Fedyk, Zvi Singer and Theodore Sougiannis

University of San Francisco, HEC Montreal and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 582

34.

Corporate Social Responsibility, Earnings Management, and Firm Performance: Evidence from Panel VAR Estimation

2014 Canadian Academic Accounting Association (CAAA) Annual Conference, AAA 2015 Management Accounting Section (MAS) Meeting

Number of pages: 42 Posted: 16 Jan 2014 Last Revised: 19 Aug 2014

Working Paper Series

Mark C. Anderson, Soonchul Hyun and Hussein A. Warsame

University of Calgary - Haskayne School of Business, University of Calgary - Haskayne School of Business and University of Calgary

Downloads 568

35.

Earnings Management and Thresholds: Are Manipulated Amounts Significant?

CAAA Annual Conference 2009 Paper

Number of pages: 24 Posted: 27 Jan 2009

Working Paper Series

Olivier B. Vidal

Ecole Normale Superieure de Cachan (ENS)

Downloads 562

36.

Equity Incentives and Earnings Management: Evidence from the Banking Industry

CAAA Annual Conference 2009 Paper

Number of pages: 46 Posted: 14 Jan 2009

Working Paper Series

Qiang Cheng, Terry Warfield and Minlei Ye

Singapore Management University, University of Wisconsin - Wisconsin School of Business and University of Toronto - Rotman School of Management

Downloads 556

37.

The Impact of Information Technology on Performance Evaluation: Experience with Developing Countries

(CAAA) 2008 Annual Conference Paper

Number of pages: 30 Posted: 12 Jan 2008

Working Paper Series

Mawdudur Rahman and Mostaq M. Hussain

Suffolk University - Sawyer School of Management and UNBSJ

Downloads 529

38.

International GAAP Differences - The Impact on Foreign Analysts

CAAA 2006 Annual Conference Paper

Number of pages: 60 Posted: 05 Jan 2006

Working Paper Series

Kee-Hong Bae, Hongping Tan and Michael Welker

York University - Schulich School of Business, York University - Schulich School of Business and Queen's University - Queen's School of Business

There are 2 versions of this paper

Downloads 523

39.

The Impact of Performance-Based CEO and CFO Compensation on Internal Control Quality

Number of pages: 52 Posted: 13 Jan 2009 Last Revised: 20 May 2010

Working Paper Series

Ranjini Jha, Kevin Kobelsky and Jee-Hae Lim

University of Waterloo - School of Accounting and Finance, University of Michigan - Dearborn and University of Waterloo - School of Accounting and Finance

Downloads 516

40.

A Test of the Self-Serving Attribution Bias: Evidence from Mutual Funds

Fourth Singapore International Conference on Finance 2010 Paper

Number of pages: 48 Posted: 03 Mar 2008 Last Revised: 20 Dec 2010

Working Paper Series

Darwin Choi and Dong Lou

The Chinese University of Hong Kong (CUHK) - Department of Finance and London School of Economics & Political Science (LSE)

Downloads 501

41.

Readability of 10-K Reports and Stock Price Crash Risk

University of Alberta School of Business Research Paper 2378586

Number of pages: 66 Posted: 15 Jan 2014 Last Revised: 22 Mar 2017

Working Paper Series

Chansog (Francis) Kim, Ke Wang and Liandong Zhang

The State University of New York at Stony Brook, University of Alberta - School of Business and Singapore Management University - School of Accountancy

Downloads 496

42.

Factors Associated with Best Practices in Internal Auditing: Emerging vs. Developed Countries

CAAA Annual Conference 2010

Number of pages: 30 Posted: 29 Dec 2009 Last Revised: 10 Jan 2010

Working Paper Series

Gerrit Sarens and Mohammad J. Abdolmohammadi

Université Catholique de Louvain and Bentley University

Downloads 493

43.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

(CAAA) 2008 Annual Conference Paper

Number of pages: 38 Posted: 06 Jan 2008

Working Paper Series

Jonathan Farrar and Amin Mawani

York University - Schlich School of Business and York University - Department of Accounting

Downloads 491

44.

Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models?

CAAA Annual Conference 2011

Number of pages: 41 Posted: 10 Dec 2010 Last Revised: 13 Jan 2011

Working Paper Series

Michael S. H. Shih

University of Windsor - Faculty of Business Administration

Downloads 485

45.

Earnings Management Priorities of Private Family Firms

Number of pages: 32 Posted: 09 Jan 2010 Last Revised: 27 Apr 2012

Working Paper Series

Erlend Kvaal, John Christian Langli and Mohammad J. Abdolmohammadi

BI Norwegian Business School, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and Bentley University

Downloads 482

46.

Cultural Dimension and Professionalism and Uniformity of Internal Auditing Practice

CAAA Annual Conference 2010

Number of pages: 39 Posted: 29 Dec 2009 Last Revised: 10 Jan 2010

Working Paper Series

Gerrit Sarens and Mohammad J. Abdolmohammadi

Université Catholique de Louvain and Bentley University

Downloads 473

47.

Valuation of Tax Loss Carryforwards

CAAA Annual Conference 2012

Number of pages: 30 Posted: 13 Jan 2012

Working Paper Series

Sudipto Sarkar

McMaster University - Finance & Business Economics

Downloads 469

48.

The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field Study

CAAA Annual Conference 2013

Number of pages: 39 Posted: 16 Jan 2013

Working Paper Series

Howard M. Armitage and Alan Webb

University of Waterloo and University of Waterloo - School of Accounting and Finance

Downloads 466

49.

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability

Contemporary Accounting Research, Forthcoming

Number of pages: 55 Posted: 12 Jan 2008 Last Revised: 14 Feb 2010

Working Paper Series

Sati P. Bandyopadhyay, Changling Chen, Alan Guoming Huang and Ranjini Jha

University of Waterloo, University of Waterloo - School of Accounting and Finance, University of Waterloo and University of Waterloo - School of Accounting and Finance

Downloads 463

50.

Process Mining: A New Research Methodology for AIS

CAAA Annual Conference 2011

Number of pages: 16 Posted: 24 Jan 2011

Working Paper Series

Michael Alles, Mieke Julie Jans and Miklos A. Vasarhelyi

Rutgers Business School, Hasselt University and Rutgers Business School

Downloads 450

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