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Accounting Perspectives

2007 - 2020

From John Wiley & Sons
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Volume 19, issue 1, 2020

Jack's Sports Bar pp. 11-16 Downloads
Douglas Kalesnikoff
Activity‐based Costing in a Challenging Business Environment: An Instructional Case pp. 17-26 Downloads
Sameer Alrishani

Volume 18, issue 4, 2019

Castries Merchandising Inc pp. 239-247 Downloads
Douglas Kalesnikoff and Michael Hernik
SpinalHeal Ltd.: Planning the Financial Statement Audit pp. 249-258 Downloads
Sandra Iacobelli, Sandra Scott and Joanne C. Jones

Volume 18, issue 3, 2019

A Personal View of the Evolution of the Accounting Professoriate pp. 159-185 Downloads
Stephen A. Zeff
Sustainability Northwest: An Integrative Case of a Not‐for‐Profit Organization pp. 187-196 Downloads
Camillo Lento, Paolo Lento and Angela Pratola

Volume 18, issue 2, 2019

Has Adoption of IFRS Increased Non‐North American Institutional Investment in the Canadian Stock Markets? pp. 71-93 Downloads
Shahid Khan, Mark Anderson, Hussein Warsame and Michael Wright
Halifax Henna: The Art of Manageable Growth pp. 95-103 Downloads
Karen Lightstone and Daphne Rixon
Hop‐portunity Lost? Spetz Brewery Considers a Pale Future pp. 105-115 Downloads
Heather Steeves, Joanne Laplante and Robert A. MacDonald
A New World Order for the Beer Industry: A Review of the Acquisition of SABMiller by Anheuser‐Busch AB InBev pp. 117-131 Downloads
Matthew Bamber

Volume 18, issue 1, 2019

Pirate Wireless: Revenue Recognition in the Telecommunications Industry pp. 7-12 Downloads
Theresa F. Henry, David P. Mest and Mona L. Safar
Dory & Nemo Early Learning Centre pp. 13-21 Downloads
Yee‐Ching Lilian Chan
Leaning Tower of Pizza: A Business Start‐up pp. 23-31 Downloads
John D. Shepherd and Alym A. Amlani
Entebbe Ltd.: A Tax Case pp. 33-37 Downloads
Jonathan Farrar and Lu Zhang
Krazy Kimmy's: A Case in Fraud Examination pp. 39-42 Downloads
Shawna Weingartner

Volume 17, issue 4, 2018

In Search of a Theory of Budgeting: A Literature Review pp. 507-553 Downloads
Staci A. Kenno, Michelle C. Lau and Barbara J. Sainty
Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems) pp. 555-587 Downloads
R. Murray Lindsay
Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector pp. 589-621 Downloads
Cameron Morrill, Janet Morrill and Gary Spraakman
Sweet Celebrations: A Managerial Accounting Case Study pp. 623-632 Downloads
Wendy L. Schultz

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
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