Steven F. Cahan

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 12,605

SSRN RANKINGS

Top 12,605

in Total Papers Downloads

5,649

SSRN CITATIONS
Rank 16,721

SSRN RANKINGS

Top 16,721

in Total Papers Citations

14

CROSSREF CITATIONS

51

Scholarly Papers (36)

1.
Downloads 3,478 ( 4,679)
Citation 6

Do Managers Perform Better Under Eva Bonus Schemes?

Number of pages: 41 Posted: 13 Nov 2000
Stephen S. Riceman, Steven F. Cahan and Mohan Lal
Massey University, and Massey University (Deceased)
Downloads 3,478 (4,586)
Citation 6

Abstract:

Loading...

Do Managers Perform Better Under Eva Bonus Schemes?

Posted: 02 Dec 2002
Stephen S. Riceman, Steven F. Cahan and Mohan Lal
Massey University, and Massey University (Deceased)

Abstract:

Loading...

2.

Auditor Specialization: The Influence of Investment Opportunities

Number of pages: 50 Posted: 27 Jul 2006
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 609 (63,571)
Citation 1

Abstract:

Loading...

auditor specialization, investment opportunities, industry specialization, audit risk, auditor concentration

3.

Tax Strategies and Dividend Imputation: The Effect of Foreign and Domestic Ownership on Average Effective Tax Rates

Number of pages: 26 Posted: 30 Oct 2000
Brett R. Wilkinson, Steven F. Cahan and Geoff Jones
Baylor University - Department of Accounting & Business Law, and Massey University - School of Accountancy
Downloads 454 (91,239)

Abstract:

Loading...

4.

Differential Shareholder Wealth Effects of Private Equity Placements in New Zealand

Number of pages: 49 Posted: 22 Mar 2004
Hamish D. Anderson, Lawrence C. Rose and Steven F. Cahan
Massey University - School of Economics and Finance, Massey University and
Downloads 326 (132,573)
Citation 5

Abstract:

Loading...

Seasoned equity, private placements, shareholder wealth

5.

Firm-specific Information and Proprietary Costs: Evidence from Mandated Integrated Reports

Number of pages: 54 Posted: 11 Jun 2021 Last Revised: 19 Apr 2022
Mary E. Barth, Steven F. Cahan, Lily Chen and Elmar R. Venter
Stanford University - Graduate School of Business, , University of Auckland Business School and University of Pretoria
Downloads 245 (177,186)

Abstract:

Loading...

integrated reporting, share price informativeness, proprietary costs, sustainability

6.

Odd-Lot Costs and Taxation Arguments for the Ex-Date Price Effects of Stock Dividends

Massey University, Department of Finance, Banking & Property Working Paper No. 02-04
Number of pages: 41 Posted: 22 Oct 2002
Hamish D. Anderson, Lawrence C. Rose and Steven F. Cahan
Massey University - School of Economics and Finance, Massey University and
Downloads 224 (193,102)

Abstract:

Loading...

Stock Dividends, Ex-dates, Imputation Tax, Odd-lot Costs

7.

The Association between Client-Specific Investment Opportunities and Audit Fees of Industry Specialists

Vanderbilt Owen Graduate School of Management Research Paper No. 2321690
Number of pages: 35 Posted: 07 Sep 2013 Last Revised: 02 Sep 2014
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 171 (245,792)
Citation 1

Abstract:

Loading...

Industry specialization, audit fees, specialist premiums, investment opportunities, auditor expertise, industry-specific knowledge, client-specific knowledge, opportunity set, pricing of audit services, auditor market share

8.

Do Local Social Norms Affect Investors’ Involvement in Social Activism? Revisiting the Case of US Institutional Investors

Number of pages: 50 Posted: 04 May 2020
Steven F. Cahan, Chen Chen and Lily Chen
, Monash University - Department of Accounting and University of Auckland Business School
Downloads 38 (591,817)

Abstract:

Loading...

Social Activism, Local Norm, Institutional Investors

9.

Board Structure and Executive Compensation in the Public Sector: New Zealand Evidence

Financial Accountability & Management, Vol. 21, No. 4, pp. 437-465, November 2005
Number of pages: 29 Posted: 05 Nov 2005
Steven F. Cahan, Frances Chua and Robert Nyamori
, Massey University - School of Accountancy and Massey University - School of Accountancy
Downloads 35 (608,829)
Citation 1

Abstract:

Loading...

10.

Odd-Lot Costs and Taxation Influences on Stock Dividend Ex-Dates

Number of pages: 30 Posted: 29 Nov 2004
Hamish D. Anderson, Lawrence C. Rose and Steven F. Cahan
Massey University - School of Economics and Finance, Massey University and
Downloads 23 (689,885)

Abstract:

Loading...

11.

Insider Trading and Pay Performance Sensitivity: An Empirical Analysis

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1887-1919, November 2005
Number of pages: 33 Posted: 26 Dec 2005
Wei Zhang, Steven F. Cahan and Arthur C. Allen
SUNY at Albany, and Univ. of Nebraska - Lincoln
Downloads 21 (705,525)

Abstract:

Loading...

insider trading, pay-performance sensitivity, incentives, compensation, private information

12.

The Value Relevance of Mandatory Non‐GAAP Earnings

Abacus, Vol. 50, Issue 1, pp. 1-24, 2014
Number of pages: 24 Posted: 11 Mar 2014
Elmar R. Venter, David M. Emanuel and Steven F. Cahan
University of Pretoria, University of Auckland - Department of Accounting and Finance and
Downloads 6 (846,795)
Citation 3

Abstract:

Loading...

Non‐GAAP earnings, Value relevance, South Africa

13.

Nonrecurring Accounting Transactions and Stock Option Grants

Journal of Business Finance & Accounting, Vol. 37, Issue 1-2, pp. 93-129, January/March 2010
Number of pages: 37 Posted: 02 Feb 2010
Wei Zhang and Steven F. Cahan
SUNY at Albany and
Downloads 6 (846,795)
Citation 1

Abstract:

Loading...

14.

The Association between Audit Committees and Audit Fees in the Public Sector

International Journal of Auditing, Vol. 15, Issue 3, pp. 301-315, 2011
Number of pages: 15 Posted: 13 Oct 2011
affiliation not provided to SSRN, Unaffiliated Authors and
Downloads 5 (857,890)

Abstract:

Loading...

audit fee, audit committee, audit risk, public sector auditing

15.

Black Economic Empowerment, Legitimacy and the Value Added Statement: Evidence from Post-Apartheid South Africa

Accounting & Finance, Vol. 49, No. 1, pp. 37-58, March 2009
Number of pages: 22 Posted: 31 Jan 2009
Steven F. Cahan and Chris J. van Staden
and Independent
Downloads 5 (857,890)

Abstract:

Loading...

16.

The Effect of Compensation Committee Quality on the Association between CEO Cash Compensation and Accounting Performance

Corporate Governance: An International Review, Vol. 17, Issue 2, pp. 193-207, March 2009
Number of pages: 15 Posted: 27 Apr 2009
Jerry Sun and Steven F. Cahan
University of Windsor - Odette School of Business and
Downloads 3 (882,313)
Citation 2

Abstract:

Loading...

17.

Information Environment and Stock Price Synchronicity: Evidence from Auditor Characteristics

International Journal of Auditing, 25(2), 332-350. https://doi.org/10.1111/ijau.12221, The University of Auckland Business School Research Paper Series
Posted: 11 Feb 2022
Steven F. Cahan, Brian M. Lam, Lina Li and Jahidur Md Rahman
, BNU-HKBU United International College, University of Auckland Business School and Wenzhou-Kean University

Abstract:

Loading...

18.

Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters

European Accounting Review, 30(4), 645-674. https://doi.org/10.1080/09638180.2020.1805342, The University of Auckland Business School Research Paper Series
Posted: 10 Feb 2022
Victoria Obeng, Kamran Ahmed and Steven F. Cahan
La Trobe University - La Trobe Business School, La Trobe Business School, La Trobe University and

Abstract:

Loading...

Integrated reporting, Agency costs, Corporate governance, Voluntary adoption

19.

Does Media Exposure Affect Financial Reporting Quality Through Auditors?

Journal of Accounting, Auditing & Finance, 36(4), 750-775. https://doi.org/10.1177/0148558X20936083, The University of Auckland Business School Research Paper Series
Posted: 10 Feb 2022
Steven F. Cahan, Chen Chen and Rencheng Wang
, Monash University - Department of Accounting and Singapore Management University - School of Accountancy

Abstract:

Loading...

media, auditor, business risk, financial reporting quality

20.

Do Gender Diversity Recommendations in Corporate Governance Codes Matter? Evidence from Audit Committees

Auditing: A Journal of Practice & Theory, 39(1), 173-197. https://doi.org/10.2308/ajpt-52560, The University of Auckland Business School Research Paper Series
Posted: 10 Feb 2022
Nigar Sultana, Nigar Sultana, Steven F. Cahan and Asheq Rahman
Curtin University of Technology - Curtin Business School - Bentley CampusCurtin University - School of Accounting, and Auckland University of Technology - Faculty of Business & Law

Abstract:

Loading...

21.

The Roles of XBRL and Processed XBRL in 10-K Readability

Journal of Business Finance & Accounting. https://doi.org/10.1111/jbfa.12565 , The University of Auckland Business School Research Paper Series
Posted: 10 Feb 2022
Steven F. Cahan, Seok-Joo Chang, Wei Siqueira and Kinsun Tam
, affiliation not provided to SSRN, SUNY University at Albany and SUNY University at Albany

Abstract:

Loading...

22.

Does Deal Size Moderate the Effects of Board Faultlines? Evidence from Acquisitions

Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-06-2020-0919 , The University of Auckland Business School Research Paper Series
Posted: 10 Feb 2022
Tidbury Tidbury, Steven F. Cahan and Lily Chen
The University of Auckland, and University of Auckland Business School

Abstract:

Loading...

Governance, Board of directors, Acquisition, Faultlines, Board performance, D70, G34, M41

23.

Is CSR Performance Related to Disclosure Tone in Earnings Announcements?

Accounting Research Journal, Vol. 32 No. 2, pp. 129-147. https://doi.org/10.1108/ARJ-05-2016-0059 , The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
Yu Lu, Steven F. Cahan and Diandian Ma
Beijing Technology and Business University - Business School, and University of Auckland Business School

Abstract:

Loading...

Corporate social responsibility, Financial performance, Disclosure tone, G10, M14, P17

24.

Audit Firm Merger and the Strategic Response by Large Audit Firms

The British Accounting Review, 53(3), https://doi.org/10.1016/j.bar.2020.100941, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Steven F. Cahan, David Hay and Lina Li
, University of Auckland Business School and University of Auckland Business School

Abstract:

Loading...

Audit firm merger, Audit pricing, Audit quality, Big 4, Non-big 4, Audit industry structure

25.

Corporate Social Responsibility and Media Coverage

Journal of Banking and Finance, Vol. 59, 2015
Posted: 22 Jan 2016
Steven F. Cahan, Chen Chen, Lily Chen and Nhut H. Nguyen
, Monash University - Department of Accounting, University of Auckland Business School and Auckland University of Technology

Abstract:

Loading...

Media management; Corporate social responsibility; Business press

26.

The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

Accounting, Organizations and Society, Forthcoming
Posted: 06 Dec 2015 Last Revised: 25 Aug 2017
Mary E. Barth, Steven F. Cahan, Lily Chen and Elmar R. Venter
Stanford University - Graduate School of Business, , University of Auckland Business School and University of Pretoria

Abstract:

Loading...

Integrated reporting, corporate social responsibility, firm value, cost of capital, expected future cash flows, liquidity, investment efficiency, South Africa

27.

The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐Specialists

International Journal of Auditing, Vol. 19, Issue 2, pp. 57-71, 2015
Number of pages: 15 Posted: 05 Jun 2015
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 0 (926,501)

Abstract:

Loading...

Industry specialization, audit fees, specialist premiums, investment opportunities, auditor expertise, industry‐specific knowledge, client‐specific knowledge, opportunity set, pricing of audit services, auditor market share

28.

Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen?

Contemporary Accounting Research, Vol. 28, No. 3, pp. 859–891, Fall 2011
Posted: 19 Sep 2010 Last Revised: 09 Feb 2012
Steven F. Cahan, Wei Zhang and David Veenman
, SUNY at Albany and University of Amsterdam - Amsterdam Business School (ABS)

Abstract:

Loading...

Audit quality, Audit failure, Arthur Andersen, Waste Management

29.

Auditor Specialization, Auditor Dominance and Audit Fees: The Role of Investment Opportunities

Accounting Review, Forthcoming
Posted: 24 May 2008
, University of Auckland, La Trobe University and Vanderbilt University - Accounting

Abstract:

Loading...

Auditor specialization, auditor dominance, audit fees, investment opportunities, auditor concentration

30.

After Enron: Auditor Conservatism and Ex-Andersen Clients

Accounting Review, Forthcoming
Posted: 24 Aug 2005
Steven F. Cahan and Wei Zhang
and SUNY at Albany

Abstract:

Loading...

Auditor conservatism, litigation risk, abnormal accruals, Arthur Andersen

31.

Strategies and Dividend Imputation: The Effect of Foreign and Domestic Ownership on Average Effective Tax Rates

Posted: 26 Mar 2002
Brett R. Wilkinson, Steven F. Cahan and Geoff Jones
Baylor University - Department of Accounting & Business Law, and Massey University - School of Accountancy

Abstract:

Loading...

32.

Value Relevance of Mandated Comprehensive Income Disclosures

Posted: 28 Oct 2000
, Massey University, Colorado State University, Fort Collins - College of Business and University of North Carolina (UNC) at Greensboro

Abstract:

Loading...

Comprehensive income, value relevance, disclosure

33.

The Investment Opportunity Set and the Voluntary Use of Outside Directors: New Zealand Evidence

Posted: 28 Oct 2000
Mahmud Hossain, Steven F. Cahan and Michael B. Adams
Nanyang Technological University (NTU) - Division of Accounting, and University of Wales - Swansea - European Business Management School

Abstract:

Loading...

34.

Board Composition and Regulatory Change: Evidence from the Enactment of New Companies Legislation in New Zealand

As published in Financial Management, Vol. 28, No. 1, Spring 1999
Posted: 28 Oct 2000
Steven F. Cahan and Brett R. Wilkinson
and Baylor University - Department of Accounting & Business Law

Abstract:

Loading...

35.

Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation

Posted: 20 Oct 2000
Steven F. Cahan, Betty M. Chavis and Richard G. Elmendorf
, California State University, Fullerton - Mihaylo College of Business & Economics and University of Wyoming - College of Business - Department of Economics and Finance

Abstract:

Loading...

political costs, earnings management, superfund

36.

Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams’ Industry Knowledge

Contemporary Accounting Research, Forthcoming
, Peking University HSBC Business School, University of Auckland Business School and University of Umea

Abstract:

Loading...

audit teams, audit production, audit quality, industry knowledge, team composition, team dynamics