Steven F. Cahan

University of Auckland Business School

Faculty of Business & Economics

Private Bag 92019

Auckland

New Zealand

SCHOLARLY PAPERS

27

DOWNLOADS
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5,228

CITATIONS
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Top 9,615

in Total Papers Citations

57

Scholarly Papers (27)

1.
Downloads 3,404 ( 2,866)
Citation 15

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, University of Auckland Business School and Massey University (Deceased)
Downloads 3,404 (2,810)
Citation 15

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Do Managers Perform Better Under Eva Bonus Schemes?

European Accounting Review, Vol. 11, No. 3, September 2002
Posted: 02 Dec 2002
Stephen S. Riceman, Steven F. Cahan and Mohan Lal
Massey University, University of Auckland Business School and Massey University (Deceased)

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2.

Auditor Specialization: The Influence of Investment Opportunities

Number of pages: 50 Posted: 27 Jul 2006
University of Auckland Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 592 (44,087)

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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, University of Auckland Business School and Massey University - School of Accountancy
Downloads 431 (65,655)
Citation 4

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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 University of Auckland Business School
Downloads 322 (92,126)
Citation 11

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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 University of Auckland Business School
Downloads 219 (137,619)

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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 Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 167 (176,363)

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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

7.

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
University of Auckland Business School, Massey University - School of Accountancy and Massey University - School of Accountancy
Downloads 35 (439,304)
Citation 7
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8.

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

Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1419-1448, November 2004
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 University of Auckland Business School
Downloads 23 (497,943)
Citation 3
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9.

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, University of Auckland Business School and Univ. of Nebraska - Lincoln
Downloads 20 (515,069)
Citation 7
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insider trading, pay-performance sensitivity, incentives, compensation, private information

10.

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 University of Auckland Business School
Downloads 4 (612,967)
Citation 3
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11.

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
University of Auckland Business School and University of Auckland Business School
Downloads 3 (620,926)
Citation 10
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12.

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 Business School, University of Auckland - Department of Accounting and Finance, University of Auckland - Business School and University of Auckland Business School
Downloads 3 (620,926)
Citation 7
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13.

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, Massey University and University of Auckland Business School
Downloads 2 (630,845)
Citation 2
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audit fee, audit committee, audit risk, public sector auditing

14.

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 University of Auckland Business School
Downloads 2 (630,845)
Citation 11
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15.

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, Massey University and University of Auckland Business School
Downloads 1 (643,529)
Citation 5
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16.

Corporate Social Responsibility and Media Coverage

Journal of Banking and Finance, Vol. 59, 2015
Posted: 22 Jan 2016
University of Auckland Business School, Monash University - Department of Accounting, University of Auckland Business School and Auckland University of Technology

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Media management; Corporate social responsibility; Business press

17.

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, University of Auckland Business School 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

18.

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 Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting
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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

19.

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 University of Auckland Business School
Downloads 0 (661,710)
Citation 10
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Non‐GAAP earnings, Value relevance, 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
University of Auckland Business School, SUNY at Albany and University of Amsterdam - Amsterdam Business School (ABS)

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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 Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting

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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
University of Auckland Business School 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

Journal of International Accounting, Auditing & Taxation, Vol. 10, pp. 157-175, 2001
Posted: 26 Mar 2002
Brett R. Wilkinson, Steven F. Cahan and Geoff Jones
Baylor University - Department of Accounting & Business Law, University of Auckland Business School and Massey University - School of Accountancy

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24.

Value Relevance of Mandated Comprehensive Income Disclosures

As published in Journal of Business Finance and Accounting, Vol 27, Issues 9 & 10, November/December 2000 - Capital Markets Conference issue
Posted: 28 Oct 2000
University of Auckland Business School, Massey University, Colorado State University, Fort Collins - College of Business and University of North Carolina (UNC) at Greensboro

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Comprehensive income, value relevance, disclosure

25.

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

As published in Accounting and Business Research, Vol. 30, No. 4, Pp. 263-273, 2000
Posted: 28 Oct 2000
Mahmud Hossain, Steven F. Cahan and Michael B. Adams
Nanyang Technological University (NTU) - Division of Accounting, University of Auckland Business School 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
University of Auckland Business School 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

Journal of Accounting, Auditing & Finance, Vol. 12, No. 1, Winter 1997
Posted: 20 Oct 2000
Steven F. Cahan, Betty M. Chavis and Richard G. Elmendorf
University of Auckland Business School, 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