Steven F. Cahan

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

29

DOWNLOADS
Rank 11,130

SSRN RANKINGS

Top 11,130

in Total Papers Downloads

5,483

SSRN CITATIONS
Rank 14,930

SSRN RANKINGS

Top 14,930

in Total Papers Citations

18

CROSSREF CITATIONS

60

Scholarly Papers (29)

1.
Downloads 3,453 ( 3,976)
Citation 1

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 3,453 (3,894)
Citation 1

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 606 (56,084)
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 450 (80,993)

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 325 (117,377)
Citation 5

Abstract:

Loading...

Seasoned equity, private placements, shareholder wealth

5.

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 (171,348)

Abstract:

Loading...

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

6.

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 (218,733)
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

7.

Integrated Report Quality: Share Price Informativeness and Proprietary Costs

Number of pages: 52 Posted: 11 Jun 2021 Last Revised: 10 Aug 2021
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 130 (273,045)

Abstract:

Loading...

integrated reporting, share price informativeness, proprietary costs, sustainability

8.

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 (547,585)
Citation 1
  • Add to Cart

Abstract:

Loading...

9.

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 31 (569,287)

Abstract:

Loading...

Social Activism, Local Norm, Institutional Investors

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 (619,811)
  • Add to Cart

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 20 (640,803)
  • Add to Cart

Abstract:

Loading...

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

12.

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 4 (763,148)
Citation 1
  • Add to Cart

Abstract:

Loading...

13.

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 3 (771,047)
  • Add to Cart

Abstract:

Loading...

14.

Non-Audit Fees, Long-Term Auditorclient Relationships and Earnings Management

Accounting & Finance, Vol. 48, Issue 2, pp. 181-207, June 2008
Number of pages: 27 Posted: 13 May 2008
Steven F. Cahan, David M. Emanuel, David Hay and Norman Wong
, University of Auckland - Department of Accounting and Finance, University of Auckland Business School and University of Auckland Business School
Downloads 3 (771,047)
  • Add to Cart

Abstract:

Loading...

15.

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 2 (780,454)
  • Add to Cart

Abstract:

Loading...

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

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 Y. Sun and Steven F. Cahan
University of Windsor - Odette School of Business and
Downloads 2 (780,454)
Citation 2
  • Add to Cart

Abstract:

Loading...

17.

The Effect of Political Visibility on Audit Effort and Audit Pricing

Accounting & Finance, Vol. 50, No. 4, pp. 921-939, December 2010
Number of pages: 19 Posted: 08 Nov 2010
affiliation not provided to SSRN, Unaffiliated Authors and
Downloads 1 (791,863)
Citation 4
  • Add to Cart

Abstract:

Loading...

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, University of Auckland Business School and Auckland University of Technology

Abstract:

Loading...

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, , 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

20.

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 (808,866)
  • Add to Cart

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

21.

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 0 (808,866)
Citation 3
  • Add to Cart

Abstract:

Loading...

Non‐GAAP earnings, Value relevance, South Africa

22.

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

23.

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

24.

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

25.

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...

26.

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

27.

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...

28.

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...

29.

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