Steven F. Cahan

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

  • University of Auckland Business School

SCHOLARLY PAPERS

27

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Top 16,863

in Total Papers Downloads

6,287

TOTAL CITATIONS

14

Scholarly Papers (27)

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1.

Do Managers Perform Better Under Eva Bonus Schemes?

Downloads 3,593 ( 6,874)
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 3,593 (6,754)
Citation 7

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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)

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2.

Auditor Specialization: The Influence of Investment Opportunities

Number of pages: 50 Posted: 27 Jul 2006
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 727 (75,911)

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

3.

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

British Accounting Review
Number of pages: 72 Posted: 11 Jun 2021 Last Revised: 14 Oct 2024
Mary E. Barth, Steven F. Cahan, Lily Chen, Elmar R. Venter and Ruili Wang
Stanford University - Graduate School of Business, , Australian National University, University of Pretoria and Massey University
Downloads 509 (119,103)

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integrated reporting, share price informativeness, proprietary costs, sustainability, non-financial disclosure

4.

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 497 (122,529)

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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 (196,889)
Citation 5

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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 (288,504)

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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
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 215 (302,528)
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 111 (528,775)
Citation 1

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Social Activism, Local Norm, Institutional Investors

9.

Does a Customer Focus Influence Firms' Climate-change Reporting Decisions? The Role of Market-driven Corporate Culture

Journal of Business Finance & Accounting, 0[10.1111/jbfa.12841]
Number of pages: 53 Posted: 19 Dec 2024
Sudipta Bose, Steven F. Cahan, Sandip Dhole and Sagarika Mishra
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, , Monash University and Deakin University
Downloads 81 (650,507)

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Climate-change disclosure, customers, corporate culture, competing values framework, market-driven culture

10.

Curbing myopic R&D behavior: How private meetings serve as a channel

The University of Auckland Business School Research Paper Series, The British Accounting Review, 101326. DOI:10.1016/j.bar.2024.101326.
Posted: 17 Apr 2024
Jiaying Ge, Steven F. Cahan and Jerry Chen
University of Auckland Business School, and University of Auckland Business School

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Institutional investors, R&D, Private meetings, Corporate site visits, Monitoring

11.

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
Steven F. Cahan, Limei Che, Warren Robert Knechel and Tobias Svanström
, Peking University HSBC Business School, University of Auckland Business School and Umeå University

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

12.

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 Zixuan Li and Jahidur Md Rahman
, BNU-HKBU United International College, University of Auckland Business School and Wenzhou-Kean University

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13.

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

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Integrated reporting, Agency costs, Corporate governance, Voluntary adoption

14.

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

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media, auditor, business risk, financial reporting quality

15.

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

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16.

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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17.

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

18.

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

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

19.

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

20.

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

21.

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

22.

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

Accounting Review, Forthcoming
Posted: 24 May 2008
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
, 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

23.

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

24.

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:

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25.

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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26.

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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27.

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