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Canadian Academic Accounting Association (CAAA)

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Viewing: 1 - 50 of 430 papers

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
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of California, Berkeley - Accounting Group
Downloads 2,954
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
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 1,832
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
UNSW Australia Business School, School of Accounting and Queen's University
Downloads 1,633
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
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,578
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
York University and Ryerson University - Ted Rogers School of Management
Downloads 1,551
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
Nanyang Technological University (NTU) and Manchester Business School
Downloads 1,348
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
California State University, Sacramento and California State University, Sacramento - College of Business Administration
Downloads 1,178
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
Rutgers, The State University of New Jersey - Rutgers Business School and University of Louisville
Downloads 1,080
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
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 1,029
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
University of California, Berkeley - Fisher Center for Real Estate and Urban Economics, Cornell University and McGill University - Desautels Faculty of Management
Downloads 1,027
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
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Downloads 979
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
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 924
13.

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
University of Pittsburgh - Accounting Group, Colorado State University, Fort Collins - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 906
14.

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
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 883
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
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 882
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
HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 842
17.

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
Ruhr Universität Bochum and University of Giessen
Downloads 804
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
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Downloads 803
19.

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
Ruhr-University Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 796
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
Brock University - Faculty of Business
Downloads 761
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
Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite
Downloads 714
22.

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

Multiple version iconThere are 2 versions of this paper

Downloads 682
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
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University, Gabelli School of Business
Downloads 680
24.

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
affiliation not provided to SSRN and University of Western Ontario - Richard Ivey School of Business
Downloads 675
25.

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
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 671
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
Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and Louisiana State University, Baton Rouge - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 656
27.

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
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 649
28.

IFRS Consequences on Accounting Conservatism within Europe

CAAA Annual Conference 2011
Posted: 15 Dec 2010
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and CERAG-CNRS and University of Grenoble

Multiple version iconThere are 2 versions of this paper

Downloads 628
29.

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
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 626
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
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics

Multiple version iconThere are 2 versions of this paper

Downloads 613
31.

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
Brock University - Faculty of Business and Brock University - Accounting
Downloads 605
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
HEC Montreal
Downloads 605
33.

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
University of Calgary - Haskayne School of Business, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 599
34.

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: 57 Posted: 13 Jan 2017 Last Revised: 02 Oct 2017
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 587
35.

Does the Accrual Anomaly End When Accruals Reverse?

Number of pages: 55 Posted: 03 Sep 2009 Last Revised: 01 May 2013
Working Paper Series
University of San Francisco, HEC Montreal and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 586
36.

Earnings Management and Thresholds: Are Manipulated Amounts Significant?

CAAA Annual Conference 2009 Paper
Number of pages: 24 Posted: 27 Jan 2009
Working Paper Series
Ecole Normale Superieure de Cachan (ENS)
Downloads 566
37.

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
Singapore Management University, University of Wisconsin - Wisconsin School of Business and University of Toronto - Rotman School of Management
Downloads 565
38.

China’s Anti-Corruption Campaign and Firm-Level 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: 55 Posted: 17 Jan 2017 Last Revised: 01 Nov 2017
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management
Downloads 563
39.

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
The State University of New York at Stony Brook, University of Alberta - School of Business and Singapore Management University - School of Accountancy
Downloads 555
40.

International Gaap Differences - the Impact on Foreign Analysts

CAAA 2006 Annual Conference Paper
Number of pages: 60 Posted: 05 Jan 2006
Working Paper Series
York University - Schulich School of Business, McGill University and Queen's University - Queen's School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 536
41.

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
University of Waterloo - School of Accounting and Finance, University of Michigan - Dearborn and University of Waterloo - School of Accounting and Finance
Downloads 533
42.

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
Suffolk University - Sawyer School of Management and UNBSJ
Downloads 531
43.

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
The Chinese University of Hong Kong (CUHK) - Department of Finance and London School of Economics & Political Science (LSE)
Downloads 510
44.

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
York University - Schlich School of Business and York University - Department of Accounting
Downloads 509
45.

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
Université Catholique de Louvain and Bentley University
Downloads 499
46.

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
University of Windsor - Faculty of Business Administration
Downloads 495
47.

Earnings Management Priorities of Private Family Firms

Number of pages: 32 Posted: 09 Jan 2010 Last Revised: 27 Apr 2012
Working Paper Series
BI Norwegian Business School, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and Bentley University
Downloads 489
48.

Survey Evidence on the Relationship between Audit Workloads, Job Satisfaction, and Audit Quality

Number of pages: 50 Posted: 07 Dec 2014 Last Revised: 02 May 2017
Working Paper Series
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and University of Kansas, School of Business, Accounting and Information Systems Area, Students
Downloads 482
49.

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
Université Catholique de Louvain and Bentley University
Downloads 478
50.

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
University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 476