The CAAA Award Committees are pleased to recognize these outstanding recipients who embody the values and mission of the Association: innovators who are committed to promoting and encouraging excellence in education and research in our field.
Professor Andrew Bauer of the School of Accounting and Finance examines some of the things to consider when filing your taxes this year.
Our study examines whether implementing a novel approach for incentivizing employees to engage in behavior desired by the company is associated with changes in employee behavior. We use proprietary data from a company using an online learning platform where employees could voluntarily participate in daily training.
This paper examines economic consequences of a 2006 Securities and Exchange Commission regulation that mandated public firms to disclose their governance policies on related-party transactions (RPTs).
We examine institutional trading surrounding corporate news by combining a comprehensive database of newswire releases on U.S. firms with a high-frequency database of institutional trades.
Recent accounting research indicates that capital markets price firms' greenhouse gas (GHG) emissions and that disclosed emissions levels are negatively associated with firms' market values.
This paper examines how the interaction of perceived subjectivity and pay transparency in profit allocation is associated with an important aspect of law partners' professional judgment, namely their tendency to accede to the wishes of their client and fellow partner (labeled hereafter as partner accedence). Based on interviews with 56 corporate law partners working in large Canadian law firms, we find higher partner accedence in a less subjective system than in a more subjective system, but only under no pay transparency.
We examine whether prior findings on the market pricing of accruals quality (AQ) can be attributed to other forms of accounting-based anomalies. Using hedge portfolio analysis and cross-sectional regressions, we find that the return predictive power of AQ overlaps with several other accounting signals.
Regulators are concerned that auditors do not sufficiently identify and report material weaknesses in internal control over financial reporting (ICFR).
Prior research documents that auditors fail to revise audit plans to effectively address identified fraud cues. While auditors may understand what evidence would address such cues, we propose that auditors fail to apply this understanding because they use implemental mindsets when making decisions for themselves (i.e., deciding). However, we also propose that auditors use deliberative mindsets when advising.