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 Southern California - Leventhal School of Accounting
Downloads
3,115
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
2,043
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
1,692
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
1,602
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
1,587
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
American University - Kogod School of Business and Manchester Business School
Downloads
1,367
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
1,191
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 at Newark & New Brunswick and University of Louisville
Downloads
1,129
9.
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
1,085
10.
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
1,067
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
989
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
981
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 Waterloo - School of Accounting and Finance, Colorado State University, Fort Collins - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads
957
14.
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
There are 2 versions of this paper
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
Downloads
936
Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis
Accounting, Organizations and Society, Forthcoming
Posted: 07 Jul 2007
Downloads
936
15.
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
899
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
866
17.
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
859
18.
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
855
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
828
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
808
21.
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: 62
Posted: 17 Jan 2017
Last Revised: 25 May 2018
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management
Downloads
792
22.
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, 2018
Number of pages: 51
Posted: 09 Jun 2014
Last Revised: 13 Jan 2018
Accepted 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
There are 2 versions of this paper
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, 2018
Number of pages: 51
Posted: 09 Jun 2014
Last Revised: 13 Jan 2018
Downloads
779
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Downloads
779
23.
Readability of 10-K Reports and Stock Price Crash Risk
Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper 2378586
Number of pages: 78
Posted: 15 Jan 2014
Last Revised: 08 May 2018
Accepted 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
766
24.
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
761
25.
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
There are 2 versions of this paper
Can Twitter Help Predict Firm-Level Earnings and Stock Returns?
Rotman School of Management Working Paper No. 2631421
Number of pages: 66
Posted: 14 Sep 2016
Last Revised: 19 Jul 2017
Downloads
820
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
Downloads
760
Downloads
760
26.
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
756
27.
Economic Consequences of Hiring Wall Street Analysts as Investor Relations Officers
2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 63
Posted: 12 Oct 2017
Last Revised: 13 May 2018
Working Paper Series
University of Toronto - Rotman School of Management, Cass Business School, City, University of London and Concordia University, Quebec - Department of Accountancy
Downloads
728
28.
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: 58
Posted: 13 Jan 2017
Last Revised: 18 Apr 2018
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads
714
29.
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
There are 2 versions of this paper
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
Number of pages: 64
Posted: 10 Apr 2012
Downloads
1,485
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
CAAA Annual Conference 2013
Number of pages: 68
Posted: 16 Jan 2013
Downloads
704
Downloads
704
30.
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
696
31.
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
Nova Southeastern University and University of Western Ontario - Richard Ivey School of Business
Downloads
689
32.
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
There are 2 versions of this paper
IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?
Number of pages: 52
Posted: 04 Feb 2011
Last Revised: 05 Oct 2015
Downloads
1,134
IFRS Consequences on Accounting Conservatism within Europe
CAAA Annual Conference 2011
Posted: 15 Dec 2010
Downloads
686
Downloads
686
33.
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
682
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
University of Calgary - Haskayne School of Business, University of Calgary - Haskayne School of Business and University of Calgary
Downloads
678
35.
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
674
36.
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
There are 2 versions of this paper
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
Downloads
672
Internal Control and Operational Efficiency
Contemporary Accounting Research, Forthcoming
Number of pages: 49
Posted: 18 Jan 2017
Downloads
578
Downloads
672
37.
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
628
38.
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
605
39.
Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction
Number of pages: 38
Posted: 07 Dec 2014
Last Revised: 06 May 2018
Working Paper Series
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and University of Kansas
Downloads
598
40.
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
579
41.
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
578
42.
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
572
43.
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
There are 2 versions of this paper
International GAAP Differences: The Impact on Foreign Analysts
Accounting Review, 2008
Number of pages: 40
Posted: 04 Dec 2007
Downloads
814
International Gaap Differences - the Impact on Foreign Analysts
CAAA 2006 Annual Conference Paper
Number of pages: 60
Posted: 05 Jan 2006
Downloads
568
Downloads
568
44.
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
545
45.
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
543
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
537
47.
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) - CUHK Business School and London School of Economics & Political Science (LSE)
Downloads
536
48.
Corporate Social Responsibility and the Cost of Corporate Bonds
Journal of Accounting and Public Policy, Vol 34, No 6, 2015
Number of pages: 54
Posted: 15 Jan 2012
Last Revised: 21 Nov 2017
Accepted Paper Series
University of Manitoba - Asper School of Business and University of Manitoba - Asper School of Business
Downloads
536
49.
The Effect of Manager-Specific Optimism on the Tone of Earnings Conference Calls
CAAA Annual Conference 2012
Number of pages: 55
Posted: 10 Jan 2012
Last Revised: 23 Jan 2014
Working Paper Series
University of Oregon, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of British Columbia - Sauder School of Business
Downloads
533
50.
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 - Department of Accountancy
Downloads
518
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