Steven F. Cahan

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 15,482

SSRN RANKINGS

Top 15,482

in Total Papers Downloads

5,944

SSRN CITATIONS

9

CROSSREF CITATIONS

3

Scholarly Papers (26)

1.
Downloads 3,553 ( 6,027)
Citation 7

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 3,553 (5,909)
Citation 7

Abstract:

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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:

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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 663 (73,631)
Citation 1

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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 480 (110,081)

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4.

Textual Dimensions of Non-Financial Information, Stock Price Informativeness, and Proprietary Costs: Evidence from Integrated Reports

Number of pages: 62 Posted: 11 Jun 2021 Last Revised: 27 Jul 2023
Stanford University - Graduate School of Business, , Australian National University, University of Pretoria and Massey University
Downloads 402 (135,409)

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integrated reporting, share price informativeness, proprietary costs, sustainability

5.

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 328 (169,573)
Citation 5

Abstract:

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Seasoned equity, private placements, shareholder wealth

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 226 (247,214)

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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 206 (269,490)
Citation 1

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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 Australian National University
Downloads 86 (531,478)
Citation 1

Abstract:

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Social Activism, Local Norm, Institutional Investors

9.

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

Contemporary Accounting Research, Forthcoming, The University of Auckland Business School Research Paper
Posted: 09 Mar 2023
, , University of Auckland Business School and Umeå University

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

10.

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
, BNU-HKBU United International College, University of Auckland Business School and Wenzhou-Kean University

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11.

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:

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Integrated reporting, Agency costs, Corporate governance, Voluntary adoption

12.

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:

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media, auditor, business risk, financial reporting quality

13.

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:

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14.

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

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15.

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 Australian National University

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

16.

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:

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

17.

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 Zixuan Li
, University of Auckland Business School and University of Auckland Business School

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

18.

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, Australian National University and Auckland University of Technology

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Media management; Corporate social responsibility; Business press

19.

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, , Australian National University and University of Pretoria

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

20.

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:

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Audit quality, Audit failure, Arthur Andersen, Waste Management

21.

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:

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

22.

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

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Auditor conservatism, litigation risk, abnormal accruals, Arthur Andersen

23.

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

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24.

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

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25.

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

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26.

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

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political costs, earnings management, superfund