Accounting Perspectives

2007 - 2021

From John Wiley & Sons
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Volume 12, issue 4, 2013

An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality pp. 281-299

Craig Emby and Nicola Pecchiari

Auditor Independence: A Nonparametric Test of Differences Across the Big‐5 Public Accounting Firms pp. 301-320

Praveen Sinha and Herbert G. Hunt

A Balanced Scorecard for Maple Leaf Consulting pp. 321-335

Ken Ogata and Gary Spraakman

Volume 12, issue 3, 2013

Accounting Standards and Earnings Management: Evidence from China pp. 213-236

Donghua Zhou and Ahsan Habib

XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS pp. 237-259

Diego Valentinetti and Michele A. Rea

An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers pp. 261-276

Fred Phillips

Volume 12, issue 2, 2013

The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investors' Perceptions of Earnings Quality pp. 101-140

Luo He and Daniel B. Thornton

Has SOX Enhanced Non–Big 4 Auditors' Ability to Deal with Client Pressure? pp. 141-164

Jennifer L. Kao, Yan Li and Wenjun Zhang

Investor Attention and Earnings Management around the World pp. 165-187

Justin Y. Jin

Viasystems Group, inc pp. 189-204

Eduardo Schiehll and Réal Jacques

Volume 12, issue 1, 2013

The Effect of Reversibility on a Manager's Decision to Record Asset Impairments pp. 1-22

Kim Trottier

Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison pp. 23-51

Steven E. Salterio, Joan E. D. Conrod and Regan N. Schmidt

Factors Influencing Corporate Environmental Disclosures pp. 53-73

Matt Wegener, Fayez A. Elayan, Sandra Felton and Jingyu Li

Modeling Accounting Workplace Interactions with Text‐to‐Video Animation pp. 75-87

Fred Phillips and Norman T. Sheehan

Is Polaris a HOG? A Case Study pp. 89-96

Michael J. Krause and Michael S. Wilson

Volume 11, issue 4, 2012

Credibility Attributes and Investor Perceptions of Non‐GAAP Earnings Exclusions pp. 229-257

Gary M. Entwistle, Glenn D. Feltham and Chima Mbagwu

Principles‐Based Reasoning about Accounting Estimates pp. 259-296

Wally Smieliauskas

Information Quality of Interim Financial Statements pp. 297-313

Karen Lightstone, Nicola M. Young and Tyra Mcfadden

Industry Identification through Ratio Analysis pp. 315-322

Merridee Bujaki and Sylvain Durocher

Condominium Townhouse Investment pp. 323-332

Gulraze Wakil and Karin Petruska

Volume 11, issue 3, 2012

What Do FAS 157 “Fair Values” Really Measure: Value Or Risk? pp. 149-164

Joshua Ronen

The Effects of Strategy–Management Control System Misfits on Firm Performance pp. 165-196

Lindawati Gani and Johnny Jermias

Timing of Sale, Pricing, and Cost Information: Evidence from the Airline Industry pp. 197-209

Sylvia H. Hsu and Johnny Jiungyee Lee

Floriculture du Suroît inc pp. 211-224

Louise Martel and Diane Paul

Volume 11, issue 2, 2012

Introduction to the Special Issue pp. 75-76

Amin Mawani

Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada pp. 77-109

Alan J. Richardson and Eksa Kilfoyle

Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada pp. 111-130

Ken H. Guo

The Case for Unifying a Profession pp. 131-136

Cary List

Unresolved Issues about the Proposed CPA Certification Program pp. 137-144

Jo‐Anne Ryan, Camillo Lento and Naqi Sayed

Volume 11, issue 1, 2012

Outside Directors, Litigation Environment, and Management Earnings Forecasts pp. 1-29

Surjit Tinaikar

Board Governance in Canadian Universities pp. 31-55

Y. Lilian Chan and A. William Richardson

Evaluating Constructive Lease Capitalization and Off‐Balance‐Sheet Financing: An Instructional Case with FedEx and UPS pp. 57-69

Joanne C. Duke, David Franz and Su‐Jane Hsieh

Volume 10, issue 4, 2011

Monitoring Legal Compliance: The Growth of Compliance Committees pp. 241-263

Sara Melendy and Ronald J. Huefner

Intercorporate Ownership, Taxes, and Corporate Payout Choices pp. 265-283

Tao Zeng

Dr. PC: A Multimedia Management Control Case pp. 285-291

Norman T. Sheehan and Ganesh Vaidyanathan

Volume 10, issue 3, 2011

Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses pp. 161-193

Kiridaran Kanagaretnam, Gopal V. Krishnan, Gerald J. Lobo and Robert Mathieu

Annual Reporting and Accountability by Municipalities in Canada: An Empirical Investigation pp. 195-224

Huguette Blanco, John Lennard and Sylvain Lamontagne

Mountain City Transit: Management Control and Performance Measurement pp. 225-235

Mark Klassen and Suresh Kalagnanam

Volume 10, issue 2, 2011

What Questions Do Board Members in Public Service Organizations Ask about Executive Compensation? pp. 83-108

Chris Bart, Y. Lilian Chan and Kiridaran Kanagaretnam

XBRL and Accruals: Empirical Evidence from China pp. 109-138

Emma Yan Peng, John Shon and Christine Tan

Virtually Perfect Corporation pp. 139-149

Bruce J. McConomy and Sara Stonehouse

Volume 10, issue 1, 2011

A Case of Academic Misconduct: Does Self‐Interest Rule? pp. 1-22

Joanne Jones and Gary Spraakman

Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries pp. 23-53

Prem Lal Joshi, Wayne G. Bremser, Ashutosh Deshmukh and Rajesh Kumar

La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors pp. 55-76

Joanne Jones, Sandra Iacobelli and Karen Hung

Volume 9, issue 4, 2010

Fair Value Accounting and Stewardship pp. 253-269

A. Rashad Abdel‐Khalik

Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms pp. 271-289

Tao Zeng

Thunder Bay Transportation: A Case of Business Valuation and Negotiation pp. 291-318

Camillo Lento

Canada Generators Limited pp. 319-330

Wayne Irvine, Stuart H. Jones and Michael Wright

Volume 9, issue 3, 2010

Culture Matters: How Our Culture Affects the Audit pp. 175-215

Philip Cowperthwaite

Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals pp. 217-235

Wade D. Cook, Tal Raviv and Alan J. Richardson

Cucina Roma pp. 237-245

Natalie Chinsam and Gary Spraakman

Volume 9, issue 2, 2010

Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries pp. 87-96

Fred Phillips and Regan N. Schmidt

The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008–Part 2: The First Four Chief Accountants, 1986–1996 pp. 97-138

Stephen A. Zeff and Vaughan S. Radcliffe

Note on Self‐Selection of Auditors in the Municipal Sector pp. 139-156

Sati P. Bandyopadhyay and Jennifer L. Kao

Fair Trade Community Café pp. 157-167

Karen Lightstone

Volume 9, issue 1, 2010

IFRS within the Multi‐GAAP Canadian Reality: A Teaching and Learning Imperative for Intermediate Financial Accounting pp. 1-13

Joan E. D. Conrod

A Proposal for Teaching Introductory and Intermediate Accounting in an Environment of International Financial Reporting Standards and Generally Accepted Accounting Principles for Private Enterprises pp. 15-27

Fred Pries and Ron Baker

The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 – Part 1: 1960s to 1985 pp. 29-53

Stephen A. Zeff and Vaughan S. Radcliffe

Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case pp. 55-78

Jacob Peng and C. Janie Chang