Accounting Perspectives

2007 - 2021

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Volume 16, issue 4, 2017

From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting pp. 247-268

Sandra Scott

Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century pp. 269-313

Merridee l. Bujaki and Bruce J. Mcconomy

Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings pp. 315-343

Kerstin Lopatta, Mario Albert Gloger and Reemda Jaeschke

Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada pp. 345-369

Tao Zeng

Do Restatements Improve the Persistence of Earnings and Its Components? pp. 371-427

Gordian A. Ndubizu and Menghistu Sallehu

The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements pp. 429-434

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

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

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

Renee Weiss and John Shon

DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada pp. 205-235

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

Alan J. Richardson

Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada pp. 105-127

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

Mohammad I. Jizi and Robert Dixon

Collaborative Resource Solutions pp. 31-41

Nathalie Johnstone and Vince Bruni‐Bossio

Assembly FG: An Educational Case on MRP II Integrated within ERP pp. 43-62

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

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

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

Fred Phillips and Regan N. Schmidt

Managing Revenue and Costs to Implement Strategy: The Conference Organizer's Dilemma pp. 331-335

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

Valorie M. Leonard, Charles H. Bélanger and Leslie J. Wardley

Identifying and Managing Control System Benefits and Costs pp. 201-212

Norman T. Sheehan

Chesapeake Energy Corporation pp. 213-223

Brian Lane and Shane Moriarity

Volume 15, issue 2, 2016

Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry pp. 89-130

Mary L. Z. Ma and Victor Song

Artisan Flowers Inc.: A Framework‐Based Approach to IFRS Leasing Standards pp. 131-138

Carolyn MacTavish and James Moore

Homewonder Ltd: Shareholders Versus Other Stakeholders pp. 139-157

Flora Niu and Bixia Xu

Volume 15, issue 1, 2016

Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value pp. 7-30

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

Howard M. Armitage, Alan Webb and John Glynn

Cream‐Filled Cookies: An Assurance In‐Class Case pp. 70-78

Jo‐Anne Ryan

Volume 14, issue 4, 2015

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks pp. 307-329

Odette M. Pinto

Boxing and Martial Arts Company, A Tax Case pp. 330-333

Justin Mindzak and Tao Zeng

Barbados Spirits Inc pp. 334-339

Douglas K. S. Kalesnikoff

Volume 14, issue 3, 2015

Introduction to Special Issue on IFRS pp. 151-153

Bruce McConomy and Claude Laurin

Commentary on Prospects for Global Financial Reporting pp. 154-167

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

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

Stuart Mestelman, Emad Mohammad and Mohamed Shehata

Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP pp. 212-249

Brian M. Burnett, Elizabeth A. Gordon, Bjørn Jørgensen and Cheryl L. Linthicum

Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? pp. 250-275

Guoping Liu and Jerry Sun

Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements? pp. 276-302

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

Xiaofei Song

The Israeli XBRL Adoption Experience pp. 117-133

Ariel Markelevich, Lewis Shaw and Hagit Weihs

IFRS Conversion: The Case of a Marine Defence Company pp. 135-145

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

Rajni Mala and Parmod Chand

Bonbons Hansel et Gretel inc pp. 51-59

Louise Martel and Diane Paul

Holliston Helping Hands pp. 61-70

Douglas Kalesnikoff, Suresh Kalagnanam and Vince Bruni‐Bossio

CVS/Caremark: The Costs and Strategy of a Tobacco‐Free Pharmacy pp. 71-85

Alan J. Richardson

Volume 13, issue 4, 2014

Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 1996–2008 pp. 223-252

Stephen A. Zeff, Vaughan Radcliffe and Sally Gunz

Understanding the Restatement Process pp. 253-281

Janne Chung and Susan McCracken

Identifying Fraud in Online Auctions: A Case Study pp. 283-299

Darlene Bay, Gail Lynn Cook, Jerko Grubisic and Alexey Nikitkov

To Tip or Not to Tip, That Is the Question: Rewarding Customer Service Encounters pp. 301-308

Alan J. Richardson and Eksa Kilfoyle

Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures pp. 309-324

Jason MacGregor and Martin Stuebs

Volume 13, issue 3, 2014

Fair Value Measurements of Control Premiums pp. 173-188

Wessel M. Badenhorst

Warning Lights on the Dashboard pp. 189-195

Ian Burt, Sally Gunz and John McCutcheon

Fair Trade Community Café Expansion pp. 197-208

Karen Lightstone and Daphne Rixon

Depreciation in the Canadian Airline Industry pp. 209-218

Merridee Bujaki and Sylvain Durocher

Volume 13, issue 2, 2014

Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis pp. 103-122

Emilia Vähämaa

Investor Attention and Stock Mispricing pp. 123-147

Justin Y. Jin

Developing Students' Technical Knowledge and Case‐Based Reasoning Skills: Three Short Cases in Financial Accounting pp. 149-158

Alecia Nagy and Fred Phillips

Regroupements d'entreprises et IFRS: le cas de GlobeCom Corporation et Synthetics Inc pp. 159-168

Yves Bozec and Philémon Rakoto

Volume 13, issue 1, 2014

The Impact of Better‐than‐Average Bias and Relative Performance Pay on Performance Outcome Satisfaction pp. 1-27

Glen Kobussen, Suresh Kalagnanam and Ganesh Vaidyanathan

An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students pp. 29-59

Kenneth J. Smith, Donald L. Rosenberg and G. Timothy Haight

A Conceptual Framework for Learning Management Accounting pp. 61-81

Gary Spraakman and Beverley Jackling

Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses pp. 83-98

Keith Lownie and Fiona A. E. McQuarrie