Canadian Academic Accounting Association (CAAA)最新文献_第5页

A Participant Observation Study of the Resolution of Audit Engagement Challenges in Governmental Tax Compliance Audits 政府税务合规审计审计业务挑战解决的参与式观察研究

Canadian Academic Accounting Association (CAAA) Pub Date : 2013-01-10 DOI: 10.2139/ssrn.2199135

R. Hayes, C. R. Baker

引用次数: 0

Corporate Social Responsibility and Tax Aggressiveness 企业社会责任与税收侵略性

Canadian Academic Accounting Association (CAAA) Pub Date : 2012-12-17 DOI: 10.2139/ssrn.2190528

T. Zeng

引用次数: 51

The Effects of Autonomy, Internal Control, and Accountability on Overconfidence in Capital Budgeting Decisions 自主性、内部控制和问责制对资本预算决策过度自信的影响

Canadian Academic Accounting Association (CAAA) Pub Date : 2012-12-17 DOI: 10.2139/ssrn.2190601

Johnny Jermias, Kin Hoi Billy Hu

引用次数: 0

Towards the Use of Action Research to Promote Sustainability 利用行动研究促进可持续发展

Canadian Academic Accounting Association (CAAA) Pub Date : 2012-10-24 DOI: 10.2139/ssrn.2166465

C. R. Baker

引用次数: 0

Voluntary Non-Financial Reporting: The Role of Strategic and Operational Controls 自愿非财务报告:战略和业务控制的作用

Canadian Academic Accounting Association (CAAA) Pub Date : 2012-01-15 DOI: 10.2139/ssrn.1985761

Fereshteh Mahmoudian, J. Nazari, I. Herremans

{"title":"Voluntary Non-Financial Reporting: The Role of Strategic and Operational Controls","authors":"Fereshteh Mahmoudian, J. Nazari, I. Herremans","doi":"10.2139/ssrn.1985761","DOIUrl":"https://doi.org/10.2139/ssrn.1985761","url":null,"abstract":"This research looks internally to investigate the role of both strategic and operational controls in motivating the broadness of the organization’s accountability definition and in turn its willingness to provide voluntary disclosure on environmental, social, and governance issues. The premise of this research is that the existence of internal controls within the organization provides a higher degree of confidence in the integrity of the voluntary non-financial disclosures to ward off any disclosure risk that might occur from revealing poor performance results. Strategic control evolves from the structure and characteristics of the board of directors. The board’s direction then cultivates operational controls through an environmental management system. Using archival data, we study the existence of two board characteristics (independent directors and CEO/Chair duality) and three components of an organization’s environmental management system (policy, training, and assurance). All, except CEO/Chair duality, are significantly related to the organization’s voluntary non-financial disclosure score, predicting over 50 percent of the variance in the disclosure score (R squared of .509). Our findings show that various levels of control provide additional insights into the voluntary disclosure decision.","PeriodicalId":274826,"journal":{"name":"Canadian Academic Accounting Association (CAAA)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128095403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

'Irrelevant' Costs in Healthcare: A Population Study of the Treatment of Schizophrenia in the Province of Manitoba 医疗保健中的“无关”费用:马尼托巴省精神分裂症治疗的人口研究

Canadian Academic Accounting Association (CAAA) Pub Date : 2012-01-15 DOI: 10.2139/ssrn.1985819

R. Biscontri, S. Alessi-Severini

引用次数: 0

Strategic Performance Information and Canadian Board Involvement in Strategy Related Issues: A Field Study 战略绩效信息与加拿大董事会参与战略相关问题:一项实地研究

Canadian Academic Accounting Association (CAAA) Pub Date : 2012-01-14 DOI: 10.2139/ssrn.1985228

A. Atkinson, Natalia V. Kochetova, Alan Webb

{"title":"Strategic Performance Information and Canadian Board Involvement in Strategy Related Issues: A Field Study","authors":"A. Atkinson, Natalia V. Kochetova, Alan Webb","doi":"10.2139/ssrn.1985228","DOIUrl":"https://doi.org/10.2139/ssrn.1985228","url":null,"abstract":"This study contributes to the growing body of research examining the governance processes undertaken by Boards of public companies. Specifically, we investigate the Board’s role in developing, executing and monitoring strategy and the nature and extent of strategic performance information provided to Boards. We also examine directors’ perceptions of indicators of effective Board involvement in strategy-related issues. Despite calls for greater Board involvement in strategy, few studies have examined this issue in a Canadian setting. To address this gap in the literature, we conducted 18 field interviews with directors (n = 14) of Canadian public companies and other governance experts (e.g., former directors, consultants). Our findings indicate Boards are commonly involved in monitoring strategy but there is more variation regarding the extent to which they also play an advisory role in developing and executing strategy. We also find that while Boards typically receive key performance indicators (financial and non-financial) there is limited provision of more strategy-based performance information such as balanced scorecards. Finally, our interviewees indicated that indicators of effective Board involvement in strategy should focus on process measures (e.g., nature and extent of strategy discussions) rather than objective outcomes such as financial performance. Our descriptive, field-based evidence provides a better understanding of Canadian Board involvement in strategy-related issues and suggests important areas for future empirical research.","PeriodicalId":274826,"journal":{"name":"Canadian Academic Accounting Association (CAAA)","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115291999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China 四大会计师事务所进入中国后，地方审计事务所的定价反应

Canadian Academic Accounting Association (CAAA) Pub Date : 2011-11-28 DOI: 10.2139/ssrn.1965438

T. Zeng, Vikram Desai

{"title":"Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China","authors":"T. Zeng, Vikram Desai","doi":"10.2139/ssrn.1965438","DOIUrl":"https://doi.org/10.2139/ssrn.1965438","url":null,"abstract":"The historical development and size of China’s audit market provides an opportunity to investigate important questions regarding the functioning of the market for audit services that are difficult, if not impossible, to test in other globally established markets. The purpose of this study is to examine the effect of the market entry of the Big Four accounting firms into China on audit fees charged by its local accounting firms. Audit market research has little to offer on local firm pricing responses to the entry of Big Four accounting firms in any market, mainly because in western countries such as Canada, England, and the United States, the Big Four accounting firms are the oldest firms operating in the market. In this paper we rely primarily on the incumbent pricing literature (Simon 2005; Geroski 1995) to assist us in developing our specific hypotheses and empirical tests. This paper examines whether local incumbent accounting firms cut prices in response to the Big Four entry. Using data from annual reports and audit reports for China’s listed companies from the years 1994 to 2008, this study shows that local incumbent firms cut prices post entry. This study also finds that, it were small- and medium-sized local audit firms that cut prices, and it were accounting firms located in regions with highly developed market and competition that cut prices, in response to entry.","PeriodicalId":274826,"journal":{"name":"Canadian Academic Accounting Association (CAAA)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116699978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Timing the Adoption of the New Canadian GAAP for Private Enterprises 私营企业采用加拿大新公认会计准则的时机

Canadian Academic Accounting Association (CAAA) Pub Date : 2011-10-15 DOI: 10.2139/ssrn.1963785

Sylvain Durocher, Anne Fortin

引用次数: 0

Focusing on Paradox in Financial Accounting 关注财务会计中的悖论

Canadian Academic Accounting Association (CAAA) Pub Date : 2011-01-14 DOI: 10.2139/ssrn.1740759

L. Moore

引用次数: 1