Accounting Perspectives
2007 - 2021
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Volume 20, issue 1, 2021
- Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services† pp. 7-48

- Jean Bédard and Suzanne M. Paquette
- Value Relevance of Comprehensive Income for the Canadian Market* pp. 49-77

- Abderrahmane Djaballah and Anne Fortin
- Financial Reporting Quality and Investors' Divergence of Opinion† pp. 79-107

- 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

- Yan Luo and Steven E. Salterio
Volume 19, issue 4, 2020
- Blockchain and Cryptoassets: Insights from Practice† pp. 283-302

- 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

- Jesús Calderón and Theophanis C. Stratopoulos
- Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities pp. 325-361

- Erica Pimentel and Emilio Boulianne
- Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?† pp. 363-387

- John “Jack” Castonguay and Sean Stein Smith
- The Use of Blockchains to Enhance Sustainability Reporting and Assurance† pp. 389-412

- 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

- Emilio Boulianne and Mélissa Fortin
Volume 19, issue 3, 2020
- Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada pp. 149-179

- 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

- 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

- Howard M. Armitage, Dorian Lane and Alan Webb
- The Competitive Intelligence Unit at Deloitte pp. 241-247

- 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

- Johnny Jermias and Billy Kin Hoi Hu
- Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index pp. 73-100

- Sylvie Héroux and Anne Fortin
- Hill Valley University pp. 101-120

- Barbara Sainty and Ed Wall
Volume 19, issue 1, 2020
- Jack's Sports Bar pp. 11-16

- Douglas Kalesnikoff
- Activity‐based Costing in a Challenging Business Environment: An Instructional Case pp. 17-26

- Sameer Alrishani
Volume 18, issue 4, 2019
- Castries Merchandising Inc pp. 239-247

- Douglas Kalesnikoff and Michael Hernik
- SpinalHeal Ltd.: Planning the Financial Statement Audit pp. 249-258

- 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

- Stephen A. Zeff
- Sustainability Northwest: An Integrative Case of a Not‐for‐Profit Organization pp. 187-196

- 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

- Shahid Khan, Mark Anderson, Hussein Warsame and Michael Wright
- Halifax Henna: The Art of Manageable Growth pp. 95-103

- Karen Lightstone and Daphne Rixon
- Hop‐portunity Lost? Spetz Brewery Considers a Pale Future pp. 105-115

- 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

- Matthew Bamber
Volume 18, issue 1, 2019
- Pirate Wireless: Revenue Recognition in the Telecommunications Industry pp. 7-12

- Theresa F. Henry, David P. Mest and Mona L. Safar
- Dory & Nemo Early Learning Centre pp. 13-21

- Yee‐Ching Lilian Chan
- Leaning Tower of Pizza: A Business Start‐up pp. 23-31

- John D. Shepherd and Alym A. Amlani
- Entebbe Ltd.: A Tax Case pp. 33-37

- Jonathan Farrar and Lu Zhang
- Krazy Kimmy's: A Case in Fraud Examination pp. 39-42

- Shawna Weingartner
Volume 17, issue 4, 2018
- In Search of a Theory of Budgeting: A Literature Review pp. 507-553

- 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

- R. Murray Lindsay
- Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector pp. 589-621

- Cameron Morrill, Janet Morrill and Gary Spraakman
- Sweet Celebrations: A Managerial Accounting Case Study pp. 623-632

- Wendy L. Schultz
Volume 17, issue 3, 2018
- New Perspectives in Internal Audit Research: A Structured Literature Review pp. 345-385

- Mélanie Roussy and Alexandre Perron
- External Auditors' Judgment and Decision Making: An Audit Process Task Analysis pp. 387-426

- Carolyn Mactavish, Susan McCracken and Regan N. Schmidt
- Barriers to Transferring Auditing Research to Standard Setters pp. 427-452

- 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

- 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

- Jieun Chung and Charles H. Cho
- Ethnographic Accounting Research: Field Notes from the Frontier pp. 241-252

- Pavlo Kalyta and Bertrand Malsch
- Antecedents and Consequences of Eco‐Control Deployment: Evidence from Canadian Manufacturing Firms pp. 253-273

- Jean‐François Henri and Marc Journeault
- Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note pp. 275-305

- Thomas Schneider, Giovanna Michelon and Mari Paananen
- Home Capital Group—The High Cost of Dishonesty pp. 307-322

- 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

- Denis Cormier, Daniel Coulombe, Luania Gomez Gutierrez and Bruce J. Mcconomy
- Canadian Financial Reporting Institutions pp. 89-107

- Daniel B. Thornton
- Whither IPOs? Toward an Ecosystem Perspective on Corporate Financing: A Commentary pp. 109-122

- Bryan Campbell and Michel Magnan
- Three Decades of IPO Markets in Canada: Evolution, Risk and Return pp. 123-161

- Cécile Carpentier and Jean‐Marc Suret
- Hydro One IPO pp. 163-183

- Adel Partovi and Michel Magnan
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