Viewing: 1 - 39 of 39 papers
1.
Insights into Method Triangulation and 'Paradigms' in Interpretive Management Accounting Research
Management Accounting Research, Forthcoming
Posted: 11 Apr 2010
Accepted Paper Series
Aalto University and affiliation not provided to SSRN
2.
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
599
3.
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
798
4.
Understanding Auditor Negotiations Through the Lens of Social Identity: The Effects of Gender and Firm Identification
CAAA Annual Conference 2009 Paper
Number of pages: 48
Posted: 16 Jan 2009
Working Paper Series
York University
Downloads
274
5.
Uncertainty and the Decision to Manage Earnings
CAAA Annual Conference 2009 Paper
Number of pages: 28
Posted: 16 Jan 2009
Last Revised: 07 Sep 2010
Working Paper Series
University of Waterloo - School of Accounting and Finance and Colorado State University, Fort Collins - Department of Accounting
Downloads
59
6.
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 - School of Accountancy, University of Wisconsin - Wisconsin School of Business and University of Toronto
Downloads
600
7.
IT Capability and a Firm’s Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s
Journal of Information Systems, Vol. 25, No. 2, pp. 117-144, Fall 2011
Posted: 14 Jan 2009
Last Revised: 26 Jul 2014
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance
8.
Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks
CAAA Annual Conference 2009 Paper
Number of pages: 40
Posted: 14 Jan 2009
Working Paper Series
Beedie School of Business, Simon Fraser University
Downloads
257
9.
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
CAAA Annual Conference 2009 Paper
Number of pages: 51
Posted: 14 Jan 2009
Working Paper Series
University of Waterloo - School of Accounting and Finance, Cornell University - S.C. Johnson College of Business - School of Hotel Administration and McGill University - Desautels Faculty of Management
There are 2 versions of this paper
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
CAAA Annual Conference 2009 Paper
Number of pages: 51
Posted: 14 Jan 2009
Downloads
204
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
Number of pages: 50
Posted: 18 Sep 2008
Last Revised: 08 Dec 2014
Downloads
120
Downloads
204
10.
Value Relevance of the Stock Options Disclosure or Reporting
CAAA Annual Conference 2009 Paper
Number of pages: 32
Posted: 14 Jan 2009
Working Paper Series
Université de Sherbrooke, Université de Moncton and Département des sciences comptables et de fiscalité
Downloads
185
11.
Actuaries and Accountants: The Tower of Babel
CAAA Annual Conference 2009 Paper
Number of pages: 41
Posted: 14 Jan 2009
Working Paper Series
University of Manitoba - Department of Accounting and Finance, University of Manitoba - Department of Accounting and Finance and University of Manitoba
Downloads
130
12.
The Economic Consequences of Disclosure Regulation: Evidence from Online Disclosure of Corporate Governance Practices in U.S. and Canadian markets
CAAA Annual Conference 2009 Paper
Number of pages: 29
Posted: 14 Jan 2009
Last Revised: 28 May 2013
Working Paper Series
Brock University - Accounting
There are 2 versions of this paper
The Economic Consequences of Disclosure Regulation: Evidence from Online Disclosure of Corporate Governance Practices in U.S. and Canadian Markets
CAAA Annual Conference 2010
Number of pages: 20
Posted: 10 Jan 2010
Last Revised: 27 Jul 2014
Downloads
135
The Economic Consequences of Disclosure Regulation: Evidence from Online Disclosure of Corporate Governance Practices in U.S. and Canadian markets
CAAA Annual Conference 2009 Paper
Number of pages: 29
Posted: 14 Jan 2009
Last Revised: 28 May 2013
Downloads
47
Downloads
47
13.
Accountants' Sensitivity to Dimensions of Information Integrity
CAAA Annual Conference 2009 Paper
Number of pages: 54
Posted: 14 Jan 2009
Working Paper Series
Wilfrid Laurier University - School of Business & Economics and University of Waterloo - School of Accounting and Finance
There are 2 versions of this paper
Accounting Students’ Sensitivity to Attributes of Information Integrity
Issues in Accounting Education, Vol. 27, No. 4, 2012
Number of pages: 51
Posted: 01 Nov 2014
Downloads
36
Accountants' Sensitivity to Dimensions of Information Integrity
CAAA Annual Conference 2009 Paper
Number of pages: 54
Posted: 14 Jan 2009
Downloads
28
Downloads
28
14.
Determinants of Quantitative Information Withholding in Annual Reports
Posted: 14 Jan 2009
Last Revised: 10 Mar 2010
Working Paper Series
Institut d'Administration des Entreprises de Lyon (IAE Lyon) and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School
15.
The Signaling Paradox Revisited
CAAA Annual Conference 2009 Paper
Posted: 14 Jan 2009
Last Revised: 09 May 2012
Working Paper Series
Ryerson University - Ted Rogers School of Management
16.
Why Do Healthy Firms Freeze Their Defined Benefit Pension Plans?
Global Finance Journal, Vol. 21, No. 3, pp. 293-303, 2010
Posted: 14 Jan 2009
Last Revised: 14 Dec 2010
Accepted Paper Series
Simon Fraser University (SFU) and Simon Fraser University
17.
The Role of Internal Processes in the Sustainability Performance and Disclosure Relationship
CAAA Annual Conference 2009 Paper
Number of pages: 46
Posted: 13 Jan 2009
Working Paper Series
University of Manitoba, University of Calgary - Haskayne School of Business and University of Calgary
Downloads
208
18.
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
1,740
19.
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 Hawaii, Manoa
Downloads
674
20.
Business Strategy, Executive Compensation, and Firm Performance
CAAA Annual Conference 2009 Paper
Number of pages: 36
Posted: 13 Jan 2009
Working Paper Series
Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business
Downloads
451
21.
Auditor-Client Interdependence and Audit Quality: Partner-Level Evidence
CAAA Annual Conference 2009 Paper
Number of pages: 37
Posted: 13 Jan 2009
Working Paper Series
City University of Hong Kong (CityU) - Department of Accountancy
Downloads
423
22.
Global Audit Firm Networks and Their Reputation Risk
Journal of Accounting, Auditing & Finance 29(3): 203-237, 2014
Number of pages: 53
Posted: 13 Jan 2009
Last Revised: 26 Jun 2016
Accepted Paper Series
Old Dominion University - College of Business & Public Administration and University of Tokyo - Department of Technology Management for Innovation
Downloads
304
23.
The Relationship Between Executive Stock Options Compensation and Firm Value
CAAA Annual Conference 2009 Paper
Number of pages: 53
Posted: 13 Jan 2009
Last Revised: 17 Aug 2009
Working Paper Series
University of Massachusetts Dartmouth - Charlton College of Business and University of Calgary
Downloads
279
24.
Corporate Governance, the Extent of Non-Audit Services and Auditor Independence: Evidence from Firms Issuing Financing
CAAA Annual Conference 2009 Paper
Number of pages: 41
Posted: 13 Jan 2009
Working Paper Series
Wilfrid Laurier University and University of Toronto - Rotman School of Management
Downloads
251
25.
Managing Earnings to Meet Critical Thresholds and the Role of Corporate Governance: A Case Study of China
CAAA Annual Conference 2009 Paper
Number of pages: 47
Posted: 13 Jan 2009
Working Paper Series
York University
Downloads
180
26.
The Process of Sustainability Reporting: A Look Inside Organizations
CAAA Annual Conference 2009 Paper
Number of pages: 32
Posted: 13 Jan 2009
Working Paper Series
University of Calgary - Haskayne School of Business, affiliation not provided to SSRN and Beedie School of Business, Simon Fraser University
Downloads
24
27.
Accounting for the Dissolution of a Nation State: The Price of Scotland
CAAA Annual Conference 2009 Paper
Posted: 13 Jan 2009
Working Paper Series
Concordia University
28.
Cultural Dimension as an Explanatory Variable in Use and Compliance with Internal Auditing Standards in Nineteen Countries
CAAA Annual Conference 2009 Paper
Number of pages: 35
Posted: 12 Jan 2009
Working Paper Series
Bentley University - Department of Accountancy and Université Catholique de Louvain
Downloads
400
29.
Practicing Accountants' Views of the Content of Accounting Ethics Courses
CAAA Annual Conference 2009 Paper
Number of pages: 32
Posted: 12 Jan 2009
Last Revised: 17 Aug 2009
Working Paper Series
Bentley University - Department of Accountancy and Wayne State University
Downloads
368
30.
Backdating of Employee Stock Options: Signaling Effects for Corporate Governance and Internal Control Deficiencies
CAAA Annual Conference 2009 Paper
Number of pages: 43
Posted: 12 Jan 2009
Working Paper Series
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads
36
31.
A Conceptual Framework for Learning Management Accounting
CAAA Annual Conference 2009 Paper
Posted: 12 Jan 2009
Last Revised: 17 Apr 2009
Working Paper Series
York University
32.
Accounting Restatements and External Financing Choices
Contemporary Accounting Research 30 (2): 750-779, Summer 2013
Number of pages: 45
Posted: 10 Jan 2009
Last Revised: 05 Mar 2014
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
There are 2 versions of this paper
Accounting Restatements and External Financing Choices
Contemporary Accounting Research 30 (2): 750-779, Summer 2013
Number of pages: 45
Posted: 10 Jan 2009
Last Revised: 05 Mar 2014
Downloads
457
The Consequences of Aggressive Financial Reporting: The Case of External Financing*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56
Posted: 03 Sep 2009
Downloads
428
Downloads
457
33.
Cognitive Effects of Decomposition on Fraud-Risk Assessments
CAAA Annual Conference 2009 Paper
Number of pages: 40
Posted: 10 Jan 2009
Working Paper Series
Simon Fraser University (SFU) - Accounting Area
Downloads
194
34.
Compensation Contract Adjustments and the Economic Consequences of Financial Reporting in Response to FAS 123R: Accelerated Vesting of Employee Stock Options
CAAA Annual Conference 2009 Paper
Number of pages: 33
Posted: 10 Jan 2009
Working Paper Series
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads
28
35.
Earnings Misreporting, the Sarbanes-Oxley Act and Changes in CEO Compensation
CAAA Annual Conference 2009 Paper
Number of pages: 35
Posted: 08 Jan 2009
Working Paper Series
Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Downloads
117
36.
Budgetary Control for Rehabilitation Centers Based on a Classification System: An Experimentation for Senior Citizens Referred for Visual Impairment
CAAA Annual Conference 2009 Paper
Number of pages: 28
Posted: 08 Jan 2009
Last Revised: 14 Apr 2009
Working Paper Series
Université de Sherbrooke, Université de Sherbrooke and Institut de Réadaptation en Déficience Physique de Québec
Downloads
68
37.
Market Efficiency and the Post-Earnings Announcement Drift
Contemporary Accounting Research, Vol. 28, No. 3, pp. 926-956, 2011
Posted: 03 Sep 2008
Last Revised: 28 Sep 2011
Accepted Paper Series
Simon Fraser University and Simon Fraser University
38.
Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording
Issues in Accounting Education, Forthcoming
Number of pages: 1
Posted: 30 Jun 2008
Last Revised: 07 Nov 2010
Working Paper Series
University of Saskatchewan and Quantum Simulations, Inc.
Downloads
234
39.
Transaction Structuring and Canadian Convertible Debt
CAAA Annual Conference 2009 Paper
Number of pages: 53
Posted: 29 May 2008
Last Revised: 27 Jan 2013
Working Paper Series
Independent, University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads
138
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