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Accounting Perspectives

2007 - 2018

From John Wiley & Sons
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Volume 17, issue 3, 2018

New Perspectives in Internal Audit Research: A Structured Literature Review pp. 345-385 Downloads
Mélanie Roussy and Alexandre Perron
External Auditors' Judgment and Decision Making: An Audit Process Task Analysis pp. 387-426 Downloads
Carolyn Mactavish, Susan McCracken and Regan N. Schmidt
Barriers to Transferring Auditing Research to Standard Setters pp. 427-452 Downloads
Kris Hoang, Steven E. Salterio and Jim Sylph
Auditing Estimates in Financial Statements: A Case Study of a Fish Farm's Biological Asset pp. 453-462 Downloads
Camillo Lento, Merridee Bujaki and Wing Him Yeung

Volume 17, issue 2, 2018

Current Trends within Social and Environmental Accounting Research: A Literature Review pp. 207-239 Downloads
Jieun Chung and Charles H. Cho
Ethnographic Accounting Research: Field Notes from the Frontier pp. 241-252 Downloads
Pavlo Kalyta and Bertrand Malsch
Antecedents and Consequences of Eco‐Control Deployment: Evidence from Canadian Manufacturing Firms pp. 253-273 Downloads
Jean‐François Henri and Marc Journeault
Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note pp. 275-305 Downloads
Thomas Schneider, Giovanna Michelon and Mari Paananen
Home Capital Group—The High Cost of Dishonesty pp. 307-322 Downloads
Kareen Brown and Kevin Veenstra

Volume 17, issue 1, 2018

Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature pp. 9-88 Downloads
Denis Cormier, Daniel Coulombe, Luania Gomez Gutierrez and Bruce J. Mcconomy
Canadian Financial Reporting Institutions pp. 89-107 Downloads
Daniel B. Thornton
Whither IPOs? Toward an Ecosystem Perspective on Corporate Financing: A Commentary pp. 109-122 Downloads
Bryan Campbell and Michel Magnan
Three Decades of IPO Markets in Canada: Evolution, Risk and Return pp. 123-161 Downloads
Cécile Carpentier and Jean†Marc Suret
Hydro One IPO pp. 163-183 Downloads
Adel Partovi and Michel Magnan

Volume 16, issue 4, 2017

From Plagiarism†Plagued to Plagiarism†Proof: Using Anonymized Case Assignments in Intermediate Accounting pp. 247-268 Downloads
Sandra Scott
Productivity in Top†10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century pp. 269-313 Downloads
Merridee l. Bujaki and Bruce J. Mcconomy
Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10†K Filings pp. 315-343 Downloads
Kerstin Lopatta, Mario Albert Gloger and Reemda Jaeschke
Directors’ and Officers’ Liability Insurance and Aggressive Tax†Reporting Activities: Evidence from Canada pp. 345-369 Downloads
Tao Zeng
Do Restatements Improve the Persistence of Earnings and Its Components? pp. 371-427 Downloads
Gordian A. Ndubizu and Menghistu Sallehu
The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements pp. 429-434 Downloads
Yan Jin, Bruce J. McConomy and Bixia Xu
Bach Music Inc.: Impact of Price Pressure, Capacity Constraints, and a Special Order on Management Decision Making pp. 435-443 Downloads
Ling Chu, Theresa Libby, Robert Mathieu and Ping Zhang

Volume 16, issue 3, 2017

Value Relevance of Environmental Provisions Pre†and Post†IFRS pp. 139-168 Downloads
Matthew Wegener and Réal Labelle
Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis pp. 169-203 Downloads
Renee Weiss and John Shon
DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada pp. 205-235 Downloads
Yan Jin

Volume 16, issue 2, 2017

Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada pp. 83-104 Downloads
Alan J. Richardson
Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada pp. 105-127 Downloads
François Brouard, Merridee Bujaki and Sylvain Durocher

Volume 16, issue 1, 2017

Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector pp. 7-30 Downloads
Mohammad I. Jizi and Robert Dixon
Collaborative Resource Solutions pp. 31-41 Downloads
Nathalie Johnstone and Vince Bruni†Bossio
Assembly FG: An Educational Case on MRP II Integrated within ERP pp. 43-62 Downloads
Sherwood Lane Lambert, Richard Calvasina, Sarah Bee and David Woodworth

Volume 15, issue 4, 2016

The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing pp. 235-267 Downloads
Jean Bédard, Daniel Coulombe and Lucie Courteau
Assessing the Elite Publication Benefits of Academic Pedigree: A Joint Examination of PhD Institution and Employment Institution pp. 269-309 Downloads
Matthew M. Wieland, Mark C. Dawkins and Michael T. Dugan
Accounting Students’ Planning, Writing, and Performance on a Time†Constrained Case Analysis: Effects of Self†Talk and Prior Achievement pp. 311-329 Downloads
Fred Phillips and Regan N. Schmidt
Managing Revenue and Costs to Implement Strategy: The Conference Organizer's Dilemma pp. 331-335 Downloads
Alan J. Richardson

Volume 15, issue 3, 2016

Examining the Ethical Behavior of Ontario Chartered Accountants: A Longitudinal Review of the Disciplinary Process pp. 169-199 Downloads
Valorie M. Leonard, Charles H. Bélanger and Leslie J. Wardley
Identifying and Managing Control System Benefits and Costs pp. 201-212 Downloads
Norman T. Sheehan
Chesapeake Energy Corporation pp. 213-223 Downloads
Brian Lane and Shane Moriarity

Volume 15, issue 2, 2016

Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry pp. 89-130 Downloads
Mary L. Z. Ma and Victor Song
Artisan Flowers Inc.: A Framework†Based Approach to IFRS Leasing Standards pp. 131-138 Downloads
Carolyn MacTavish and James Moore
Homewonder Ltd: Shareholders Versus Other Stakeholders pp. 139-157 Downloads
Flora Niu and Bixia Xu

Volume 15, issue 1, 2016

Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value pp. 7-30 Downloads
Tao Zeng
The Use of Management Accounting Techniques by Small and Medium†Sized Enterprises: A Field Study of Canadian and Australian Practice pp. 31-69 Downloads
Howard M. Armitage, Alan Webb and John Glynn
Cream†Filled Cookies: An Assurance In†Class Case pp. 70-78 Downloads
Jo†Anne Ryan

Volume 14, issue 4, 2015

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks pp. 307-329 Downloads
Odette M. Pinto
Boxing and Martial Arts Company, A Tax Case pp. 330-333 Downloads
Justin Mindzak and Tao Zeng
Barbados Spirits Inc pp. 334-339 Downloads
Douglas K. S. Kalesnikoff

Volume 14, issue 3, 2015

Introduction to Special Issue on IFRS pp. 151-153 Downloads
Bruce McConomy and Claude Laurin
Commentary on Prospects for Global Financial Reporting pp. 154-167 Downloads
Mary E. Barth
Different Conceptual Accounting Frameworks for Public and Private Enterprises: Commentary on Canada's IFRS Transition and Suggestions for International Empirical Work pp. 168-189 Downloads
Daniel B. Thornton
The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20†F Reconciliations pp. 190-211 Downloads
Stuart Mestelman, Emad Mohammad and Mohamed Shehata
Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP pp. 212-249 Downloads
Brian M. Burnett, Elizabeth A. Gordon, Bjorn Jorgensen and Cheryl L. Linthicum
Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? pp. 250-275 Downloads
Guoping Liu and Jerry Sun
Do IFRS†Based Earnings Announcements Have More Information Content than Canadian GAAP†Based Earnings Announcements? pp. 276-302 Downloads
Shahid Khan, Mark Anderson, Hussein Warsame and Michael Wright

Volume 14, issue 2, 2015

Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility pp. 91-116 Downloads
Xiaofei Song
The Israeli XBRL Adoption Experience pp. 117-133 Downloads
Ariel Markelevich, Lewis Shaw and Hagit Weihs
IFRS Conversion: The Case of a Marine Defence Company pp. 135-145 Downloads
Daphne Rixon, Donna Stapleton and Heather Sceles

Volume 14, issue 1, 2015

Judgment and Decision†Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective pp. 1-50 Downloads
Rajni Mala and Parmod Chand
Bonbons Hansel et Gretel inc pp. 51-59 Downloads
Louise Martel and Diane Paul
Holliston Helping Hands pp. 61-70 Downloads
Douglas Kalesnikoff, Suresh Kalagnanam and Vince Bruni†Bossio
CVS/Caremark: The Costs and Strategy of a Tobacco†Free Pharmacy pp. 71-85 Downloads
Alan J. Richardson
Page updated 2018-11-03