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Accounting Perspectives

2007 - 2021

From John Wiley & Sons
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Volume 20, issue 1, 2021

Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services† pp. 7-48 Downloads
Jean Bédard and Suzanne M. Paquette
Value Relevance of Comprehensive Income for the Canadian Market* pp. 49-77 Downloads
Abderrahmane Djaballah and Anne Fortin
Financial Reporting Quality and Investors' Divergence of Opinion† pp. 79-107 Downloads
Diogo Silva and António Cerqueira
Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture† pp. 109-143 Downloads
Yan Luo and Steven E. Salterio

Volume 19, issue 4, 2020

Blockchain and Cryptoassets: Insights from Practice† pp. 283-302 Downloads
Sheldon Bennett, Ken Charbonneau, Ryan Leopold, Linda Mezon, Carol Paradine, Anthony Scilipoti and Rebecca Villmann
What Accountants Need to Know about Blockchain pp. 303-323 Downloads
Jesús Calderón and Theophanis C. Stratopoulos
Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities pp. 325-361 Downloads
Erica Pimentel and Emilio Boulianne
Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?† pp. 363-387 Downloads
John “Jack” Castonguay and Sean Stein Smith
The Use of Blockchains to Enhance Sustainability Reporting and Assurance† pp. 389-412 Downloads
Kathleen M. Bakarich, John “Jack” Castonguay and Patrick E. O'Brien
Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated Initial Coin Offering† pp. 413-437 Downloads
Emilio Boulianne and Mélissa Fortin

Volume 19, issue 3, 2020

Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada pp. 149-179 Downloads
Claudine Mangen, Alexia Paduano, Bianca Paduano, Jessica Hadzurik, Juliano Leggio and Kayla Russo
Advancing Sustainability Reporting in Canada: 2019 Report on Progress pp. 181-204 Downloads
Charles H. Cho, Kathrin Bohr, Tony Jaehyun Choi, Katharine Partridge, Jhankrut Mukesh Shah and Ada Swierszcz
Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation pp. 205-240 Downloads
Howard M. Armitage, Dorian Lane and Alan Webb
The Competitive Intelligence Unit at Deloitte pp. 241-247 Downloads
Paul Dunn

Volume 19, issue 2, 2020

Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability pp. 49-71 Downloads
Johnny Jermias and Billy Kin Hoi Hu
Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index pp. 73-100 Downloads
Sylvie Héroux and Anne Fortin
Hill Valley University pp. 101-120 Downloads
Barbara Sainty and Ed Wall

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
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