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2008 CAAA Annual Conference (Archive)
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Incl. Electronic Paper Intrinsic Motivation and Extrinsic Incentives: An Experimental Investigation of Endogenous Guidance and Gatekeeper Behaviour
(CAAA) 2008 Annual Conference Paper
Amy K. Choy and Ronald R. King
Independent and Washington University in Saint Louis - John M. Olin Business School
Date Posted: January 15, 2008
Working Paper Series
311 downloads

Incl. Electronic Paper IT Innovation Persistence and Financial Performance
(CAAA) 2008 Annual Conference Paper
Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2008
Working Paper Series
131 downloads

Incl. Electronic Paper Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services
Jean Bédard and Suzanne M. Paquette
Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite
Date Posted: January 15, 2008
Last Revised: November 01, 2010
Working Paper Series
681 downloads

Incl. Electronic Paper Linking Knowledge to Accounting Transactions: A Database Approach
(CAAA) 2008 Annual Conference Paper
Robert Biscontri
University of Manitoba - Asper School of Business
Date Posted: January 14, 2008
Working Paper Series
232 downloads

Incl. Electronic Paper Auditing Judgment and Dispositional Need for Closure: Effects on Hypothesis Generation and Confidence
(CAAA) 2008 Annual Conference Paper
Charles D. Bailey, Cynthia M. Daily and Thomas J. Phillips
University of Memphis, University of Arkansas and Louisiana Tech University
Date Posted: January 14, 2008
Last Revised: December 10, 2012
Working Paper Series
194 downloads

Incl. Electronic Paper An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium
(CAAA) 2008 Annual Conference Paper
Roger S. Debreceny, Andy Lymer and Samir Trabelsi
Shidler College of Business, University of Birmingham - Department of Accounting and Finance and Brock University - Accounting
Date Posted: January 14, 2008
Working Paper Series
27 downloads

Incl. Electronic Paper Effect of Guanxi and Ethical Orientations on Chinese Auditors’ Ethical Reasoning
Managerial Auditing Journal. Vol 28, No 9, 2013
Mingzhi Liu
University of Manitoba
Date Posted: January 14, 2008
Last Revised: January 25, 2017
Accepted Paper Series
383 downloads

Incl. Electronic Paper 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
Zvi Singer and Haifeng You
HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: January 14, 2008
Last Revised: January 16, 2012
Accepted Paper Series
823 downloads

Incl. Electronic Paper Subordinates as the First Line of Defense Against Biased Financial Statements
S. Jane Kennedy Jollineau, Thomas W. Vance and Alan Webb
University of San Diego - School of Business, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: January 12, 2008
Last Revised: November 27, 2012
Working Paper Series
287 downloads

Incl. Electronic Paper 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
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
Date Posted: January 12, 2008
Last Revised: February 14, 2010
Working Paper Series
453 downloads

Incl. Electronic Paper Auditor Incentive and Audit Size: Evidence from Chinese Audit Market
(CAAA) 2008 Annual Conference Paper
Jun Zhan and Michel Magnan
Concordia University, Quebec and Concordia University - Department of Accountancy
Date Posted: January 12, 2008
Working Paper Series
305 downloads

Incl. Electronic Paper Do Companies' Online Privacy Policy Disclosures Match Customer Needs?
(CAAA) 2008 Annual Conference Paper
Won Gyun No, J. Efrim Boritz and R. P. Sundarraj
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Waterloo - School of Accounting and Finance and Independent
Date Posted: January 12, 2008
Last Revised: April 24, 2008
Working Paper Series
106 downloads

Incl. Electronic Paper IT Control Weaknesses, IT Governance and Firm Performance
(CAAA) 2008 Annual Conference Paper
J. Efrim Boritz and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 12, 2008
Last Revised: January 06, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper Non-Financial Performance Measurement Practices in Financial Services Industry: An Agency Theory Approach
(CAAA) 2008 Annual Conference Paper
Mostaq M. Hussain and Gin Chong
Qatar University and affiliation not provided to SSRN
Date Posted: January 12, 2008
Working Paper Series
431 downloads

Incl. Electronic Paper The Impact of Information Technology on Performance Evaluation: Experience with Developing Countries
(CAAA) 2008 Annual Conference Paper
Mawdudur Rahman and Mostaq M. Hussain
Suffolk University - Sawyer School of Management and Qatar University
Date Posted: January 12, 2008
Working Paper Series
526 downloads

Incl. Electronic Paper Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations
Journal of Information Systems 2014, Forthcoming, (CAAA) 2008 Annual Conference Paper
Paulo S.C. Alencar, J. Efrim Boritz and Carla Carnaghan
University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Date Posted: January 11, 2008
Last Revised: January 06, 2015
Accepted Paper Series
87 downloads

Incl. Electronic Paper Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?
The Accounting Review. May 2015 (Forthcoming)
J. Efrim Boritz, Natalia Kochetova-Kozloski and Linda A. Robinson
University of Waterloo - School of Accounting and Finance, Saint Mary’s University - Sobey School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: January 08, 2008
Last Revised: January 06, 2015
Accepted Paper Series
293 downloads

Incl. Electronic Paper Voluntary Assurance on Interim Financial Statements and Earnings Quality
(CAAA) 2008 Annual Conference Paper
Sati P. Bandyopadhyay, J. Efrim Boritz and Guoping Liu
University of Waterloo, University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management
Date Posted: January 08, 2008
Working Paper Series
375 downloads

Incl. Electronic Paper The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences
(CAAA) 2008 Annual Conference Paper
Scott Jeffrey, Alan Webb and Axel K-D Schulz
University of Waterloo, University of Waterloo - School of Accounting and Finance and La Trobe University
Date Posted: January 07, 2008
Last Revised: June 04, 2008
Working Paper Series
102 downloads

Incl. Electronic Paper Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence
(CAAA) 2008 Annual Conference Paper
Jonathan Farrar and Amin Mawani
York University - Schlich School of Business and York University - Department of Accounting
Date Posted: January 06, 2008
Working Paper Series
468 downloads

Incl. Electronic Paper Differentiating Brand Assets from Goodwill Assets: The Artefact Based Approach to the Accounting Recognition of Marketing Related Assets
(CAAA) 2008 Annual Conference Paper
Nevine El Tawy and Tony Tollington
Brunel University - Brunel Business School and Brunel University London - Brunel Business School
Date Posted: January 04, 2008
Last Revised: June 19, 2008
Working Paper Series
231 downloads

Incl. Electronic Paper Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants
(CAAA) 2008 Annual Conference Paper
Donald Lamar Ariail, Nicholas Emler and Mohammad J. Abdolmohammadi
Kennesaw State University, University of Surrey - Department of Psychology and Bentley University
Date Posted: January 04, 2008
Working Paper Series
193 downloads

Incl. Electronic Paper Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts
(CAAA) 2008 Annual Conference Paper
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
Date Posted: January 03, 2008
Working Paper Series
950 downloads

Incl. Electronic Paper What Roles Can Nonrecurring Items Play?
(CAAA) 2008 Annual Conference Paper
Yoshie Saito Old Dominion University - College of Business & Public Administration
Date Posted: January 03, 2008
Working Paper Series
129 downloads

Incl. Electronic Paper To Tax or Not to Tax Income Trusts: The Valuation Effect of a Canadian Dividend Tax Cut
(CAAA) 2008 Annual Conference Paper
Fayez A. Elayan
Brock University-Goodman School of Business
Date Posted: December 24, 2007
Working Paper Series
107 downloads

Incl. Electronic Paper 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
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
Date Posted: September 13, 2007
Last Revised: April 09, 2013
Working Paper Series
1647 downloads