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Content
March 2021, Volume 20, Issue 1
- 7-48 Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services†
by Jean Bédard & Suzanne M. Paquette - 49-77 Value Relevance of Comprehensive Income for the Canadian Market
by Abderrahmane Djaballah & Anne Fortin - 79-107 Financial Reporting Quality and Investors' Divergence of Opinion†
by Diogo Silva & António Cerqueira - 109-143 Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†
by Yan Luo & Steven E. Salterio
December 2020, Volume 19, Issue 4
- 283-302 Blockchain and Cryptoassets: Insights from Practice†
by Sheldon Bennett & Ken Charbonneau & Ryan Leopold & Linda Mezon & Carol Paradine & Anthony Scilipoti & Rebecca Villmann - 303-323 What Accountants Need to Know about Blockchain
by Jesús Calderón & Theophanis C. Stratopoulos - 325-361 Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities
by Erica Pimentel & Emilio Boulianne - 363-387 Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†
by John “Jack” Castonguay & Sean Stein Smith - 389-412 The Use of Blockchains to Enhance Sustainability Reporting and Assurance†
by Kathleen M. Bakarich & John “Jack” Castonguay & Patrick E. O'Brien - 413-437 Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated Initial Coin Offering†
by Emilio Boulianne & Mélissa Fortin
September 2020, Volume 19, Issue 3
- 149-179 Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada
by Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo - 181-204 Advancing Sustainability Reporting in Canada: 2019 Report on Progress
by Charles H. Cho & Kathrin Bohr & Tony Jaehyun Choi & Katharine Partridge & Jhankrut Mukesh Shah & Ada Swierszcz - 205-240 Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation
by Howard M. Armitage & Dorian Lane & Alan Webb - 241-247 The Competitive Intelligence Unit at Deloitte
by Paul Dunn
June 2020, Volume 19, Issue 2
- 49-71 Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability
by Johnny Jermias & Billy Kin Hoi Hu - 73-100 Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index
by Sylvie Héroux & Anne Fortin - 101-120 Hill Valley University
by Barbara Sainty & Ed Wall
March 2020, Volume 19, Issue 1
- 11-16 Jack's Sports Bar
by Douglas Kalesnikoff - 17-26 Activity‐based Costing in a Challenging Business Environment: An Instructional Case
by Sameer Alrishani
December 2019, Volume 18, Issue 4
- 239-247 Castries Merchandising Inc
by Douglas Kalesnikoff & Michael Hernik - 249-258 SpinalHeal Ltd.: Planning the Financial Statement Audit
by Sandra Iacobelli & Sandra Scott & Joanne C. Jones
September 2019, Volume 18, Issue 3
- 159-185 A Personal View of the Evolution of the Accounting Professoriate
by Stephen A. Zeff - 187-196 Sustainability Northwest: An Integrative Case of a Not‐for‐Profit Organization
by Camillo Lento & Paolo Lento & Angela Pratola
June 2019, Volume 18, Issue 2
- 71-93 Has Adoption of IFRS Increased Non‐North American Institutional Investment in the Canadian Stock Markets?
by Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright - 95-103 Halifax Henna: The Art of Manageable Growth
by Karen Lightstone & Daphne Rixon - 105-115 Hop‐portunity Lost? Spetz Brewery Considers a Pale Future
by Heather Steeves & Joanne Laplante & Robert A. MacDonald - 117-131 A New World Order for the Beer Industry: A Review of the Acquisition of SABMiller by Anheuser‐Busch AB InBev
by Matthew Bamber
March 2019, Volume 18, Issue 1
- 7-12 Pirate Wireless: Revenue Recognition in the Telecommunications Industry
by Theresa F. Henry & David P. Mest & Mona L. Safar - 13-21 Dory & Nemo Early Learning Centre
by Yee‐Ching Lilian Chan - 23-31 Leaning Tower of Pizza: A Business Start‐up
by John D. Shepherd & Alym A. Amlani - 33-37 Entebbe Ltd.: A Tax Case
by Jonathan Farrar & Lu Zhang - 39-42 Krazy Kimmy's: A Case in Fraud Examination
by Shawna Weingartner
December 2018, Volume 17, Issue 4
- 507-553 In Search of a Theory of Budgeting: A Literature Review
by Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty - 555-587 Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)
by R. Murray Lindsay - 589-621 Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector
by Cameron Morrill & Janet Morrill & Gary Spraakman - 623-632 Sweet Celebrations: A Managerial Accounting Case Study
by Wendy L. Schultz
September 2018, Volume 17, Issue 3
- 345-385 New Perspectives in Internal Audit Research: A Structured Literature Review
by Mélanie Roussy & Alexandre Perron - 387-426 External Auditors' Judgment and Decision Making: An Audit Process Task Analysis
by Carolyn Mactavish & Susan McCracken & Regan N. Schmidt - 427-452 Barriers to Transferring Auditing Research to Standard Setters
by Kris Hoang & Steven E. Salterio & Jim Sylph - 453-462 Auditing Estimates in Financial Statements: A Case Study of a Fish Farm's Biological Asset
by Camillo Lento & Merridee Bujaki & Wing Him Yeung
June 2018, Volume 17, Issue 2
- 207-239 Current Trends within Social and Environmental Accounting Research: A Literature Review
by Jieun Chung & Charles H. Cho - 241-252 Ethnographic Accounting Research: Field Notes from the Frontier
by Pavlo Kalyta & Bertrand Malsch - 253-273 Antecedents and Consequences of Eco‐Control Deployment: Evidence from Canadian Manufacturing Firms
by Jean‐François Henri & Marc Journeault - 275-305 Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note
by Thomas Schneider & Giovanna Michelon & Mari Paananen - 307-322 Home Capital Group—The High Cost of Dishonesty
by Kareen Brown & Kevin Veenstra
March 2018, Volume 17, Issue 1
- 9-88 Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature
by Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy - 89-107 Canadian Financial Reporting Institutions
by Daniel B. Thornton - 109-122 Whither IPOs? Toward an Ecosystem Perspective on Corporate Financing: A Commentary
by Bryan Campbell & Michel Magnan - 123-161 Three Decades of IPO Markets in Canada: Evolution, Risk and Return
by Cécile Carpentier & Jean‐Marc Suret - 163-183 Hydro One IPO
by Adel Partovi & Michel Magnan
December 2017, Volume 16, Issue 4
- 247-268 From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting
by Sandra Scott - 269-313 Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century
by Merridee l. Bujaki & Bruce J. Mcconomy - 315-343 Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings
by Kerstin Lopatta & Mario Albert Gloger & Reemda Jaeschke - 345-369 Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada
by Tao Zeng - 371-427 Do Restatements Improve the Persistence of Earnings and Its Components?
by Gordian A. Ndubizu & Menghistu Sallehu - 429-434 The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements
by Yan Jin & Bruce J. McConomy & Bixia Xu - 435-443 Bach Music Inc.: Impact of Price Pressure, Capacity Constraints, and a Special Order on Management Decision Making
by Ling Chu & Theresa Libby & Robert Mathieu & Ping Zhang
September 2017, Volume 16, Issue 3
- 139-168 Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS
by Matthew Wegener & Réal Labelle - 169-203 Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis
by Renee Weiss & John Shon - 205-235 DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada
by Yan Jin
June 2017, Volume 16, Issue 2
- 83-104 Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada
by Alan J. Richardson - 105-127 Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada
by François Brouard & Merridee Bujaki & Sylvain Durocher
March 2017, Volume 16, Issue 1
- 7-30 Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector
by Mohammad I. Jizi & Robert Dixon - 31-41 Collaborative Resource Solutions
by Nathalie Johnstone & Vince Bruni‐Bossio - 43-62 Assembly FG: An Educational Case on MRP II Integrated within ERP
by Sherwood Lane Lambert & Richard Calvasina & Sarah Bee & David Woodworth
December 2016, Volume 15, Issue 4
- 235-267 The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing
by Jean Bédard & Daniel Coulombe & Lucie Courteau - 269-309 Assessing the Elite Publication Benefits of Academic Pedigree: A Joint Examination of PhD Institution and Employment Institution
by Matthew M. Wieland & Mark C. Dawkins & Michael T. Dugan - 311-329 Accounting Students’ Planning, Writing, and Performance on a Time‐Constrained Case Analysis: Effects of Self‐Talk and Prior Achievement
by Fred Phillips & Regan N. Schmidt - 331-335 Managing Revenue and Costs to Implement Strategy: The Conference Organizer's Dilemma
by Alan J. Richardson
September 2016, Volume 15, Issue 3
- 169-199 Examining the Ethical Behavior of Ontario Chartered Accountants: A Longitudinal Review of the Disciplinary Process
by Valorie M. Leonard & Charles H. Bélanger & Leslie J. Wardley - 201-212 Identifying and Managing Control System Benefits and Costs
by Norman T. Sheehan - 213-223 Chesapeake Energy Corporation
by Brian Lane & Shane Moriarity
June 2016, Volume 15, Issue 2
- 89-130 Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry
by Mary L. Z. Ma & Victor Song - 131-138 Artisan Flowers Inc.: A Framework‐Based Approach to IFRS Leasing Standards
by Carolyn MacTavish & James Moore - 139-157 Homewonder Ltd: Shareholders Versus Other Stakeholders
by Flora Niu & Bixia Xu
March 2016, Volume 15, Issue 1
- 7-30 Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value
by Tao Zeng - 31-69 The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice
by Howard M. Armitage & Alan Webb & John Glynn - 70-78 Cream‐Filled Cookies: An Assurance In‐Class Case
by Jo‐Anne Ryan
December 2015, Volume 14, Issue 4
- 307-329 Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks
by Odette M. Pinto - 330-333 Boxing and Martial Arts Company, A Tax Case
by Justin Mindzak & Tao Zeng - 334-339 Barbados Spirits Inc
by Douglas K. S. Kalesnikoff
September 2015, Volume 14, Issue 3
- 151-153 Introduction to Special Issue on IFRS
by Bruce McConomy & Claude Laurin - 154-167 Commentary on Prospects for Global Financial Reporting
by Mary E. Barth - 168-189 Different Conceptual Accounting Frameworks for Public and Private Enterprises: Commentary on Canada's IFRS Transition and Suggestions for International Empirical Work
by Daniel B. Thornton - 190-211 The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations
by Stuart Mestelman & Emad Mohammad & Mohamed Shehata - 212-249 Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP
by Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum - 250-275 Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?
by Guoping Liu & Jerry Sun - 276-302 Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?
by Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright
June 2015, Volume 14, Issue 2
- 91-116 Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility
by Xiaofei Song - 117-133 The Israeli XBRL Adoption Experience
by Ariel Markelevich & Lewis Shaw & Hagit Weihs - 135-145 IFRS Conversion: The Case of a Marine Defence Company
by Daphne Rixon & Donna Stapleton & Heather Sceles
March 2015, Volume 14, Issue 1
- 1-50 Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective
by Rajni Mala & Parmod Chand - 51-59 Bonbons Hansel et Gretel inc
by Louise Martel & Diane Paul - 61-70 Holliston Helping Hands
by Douglas Kalesnikoff & Suresh Kalagnanam & Vince Bruni‐Bossio - 71-85 CVS/Caremark: The Costs and Strategy of a Tobacco‐Free Pharmacy
by Alan J. Richardson
December 2014, Volume 13, Issue 4
- 223-252 Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 1996–2008
by Stephen A. Zeff & Vaughan Radcliffe & Sally Gunz - 253-281 Understanding the Restatement Process
by Janne Chung & Susan McCracken - 283-299 Identifying Fraud in Online Auctions: A Case Study
by Darlene Bay & Gail Lynn Cook & Jerko Grubisic & Alexey Nikitkov - 301-308 To Tip or Not to Tip, That Is the Question: Rewarding Customer Service Encounters
by Alan J. Richardson & Eksa Kilfoyle - 309-324 Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures
by Jason MacGregor & Martin Stuebs
September 2014, Volume 13, Issue 3
- 173-188 Fair Value Measurements of Control Premiums
by Wessel M. Badenhorst - 189-195 Warning Lights on the Dashboard
by Ian Burt & Sally Gunz & John McCutcheon - 197-208 Fair Trade Community Café Expansion
by Karen Lightstone & Daphne Rixon - 209-218 Depreciation in the Canadian Airline Industry
by Merridee Bujaki & Sylvain Durocher
June 2014, Volume 13, Issue 2
- 103-122 Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis
by Emilia Vähämaa - 123-147 Investor Attention and Stock Mispricing
by Justin Y. Jin - 149-158 Developing Students' Technical Knowledge and Case‐Based Reasoning Skills: Three Short Cases in Financial Accounting
by Alecia Nagy & Fred Phillips - 159-168 Regroupements d'entreprises et IFRS: le cas de GlobeCom Corporation et Synthetics Inc
by Yves Bozec & Philémon Rakoto
March 2014, Volume 13, Issue 1
- 1-27 The Impact of Better‐than‐Average Bias and Relative Performance Pay on Performance Outcome Satisfaction
by Glen Kobussen & Suresh Kalagnanam & Ganesh Vaidyanathan - 29-59 An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students
by Kenneth J. Smith & Donald L. Rosenberg & G. Timothy Haight - 61-81 A Conceptual Framework for Learning Management Accounting
by Gary Spraakman & Beverley Jackling - 83-98 Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses
by Keith Lownie & Fiona A. E. McQuarrie
December 2013, Volume 12, Issue 4
- 281-299 An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality
by Craig Emby & Nicola Pecchiari - 301-320 Auditor Independence: A Nonparametric Test of Differences Across the Big‐5 Public Accounting Firms
by Praveen Sinha & Herbert G. Hunt - 321-335 A Balanced Scorecard for Maple Leaf Consulting
by Ken Ogata & Gary Spraakman
September 2013, Volume 12, Issue 3
- 213-236 Accounting Standards and Earnings Management: Evidence from China
by Donghua Zhou & Ahsan Habib - 237-259 XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS
by Diego Valentinetti & Michele A. Rea - 261-276 An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers
by Fred Phillips
June 2013, Volume 12, Issue 2
- 101-140 The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investors' Perceptions of Earnings Quality
by Luo He & Daniel B. Thornton - 141-164 Has SOX Enhanced Non–Big 4 Auditors' Ability to Deal with Client Pressure?
by Jennifer L. Kao & Yan Li & Wenjun Zhang - 165-187 Investor Attention and Earnings Management around the World
by Justin Y. Jin - 189-204 Viasystems Group, inc
by Eduardo Schiehll & Réal Jacques
March 2013, Volume 12, Issue 1
- 1-22 The Effect of Reversibility on a Manager's Decision to Record Asset Impairments
by Kim Trottier - 23-51 Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison
by Steven E. Salterio & Joan E. D. Conrod & Regan N. Schmidt - 53-73 Factors Influencing Corporate Environmental Disclosures
by Matt Wegener & Fayez A. Elayan & Sandra Felton & Jingyu Li - 75-87 Modeling Accounting Workplace Interactions with Text‐to‐Video Animation
by Fred Phillips & Norman T. Sheehan - 89-96 Is Polaris a HOG? A Case Study
by Michael J. Krause & Michael S. Wilson
December 2012, Volume 11, Issue 4
- 229-257 Credibility Attributes and Investor Perceptions of Non‐GAAP Earnings Exclusions
by Gary M. Entwistle & Glenn D. Feltham & Chima Mbagwu - 259-296 Principles‐Based Reasoning about Accounting Estimates
by Wally Smieliauskas - 297-313 Information Quality of Interim Financial Statements
by Karen Lightstone & Nicola M. Young & Tyra Mcfadden - 315-322 Industry Identification through Ratio Analysis
by Merridee Bujaki & Sylvain Durocher - 323-332 Condominium Townhouse Investment
by Gulraze Wakil & Karin Petruska
September 2012, Volume 11, Issue 3
- 149-164 What Do FAS 157 “Fair Values” Really Measure: Value Or Risk?
by Joshua Ronen - 165-196 The Effects of Strategy–Management Control System Misfits on Firm Performance
by Lindawati Gani & Johnny Jermias - 197-209 Timing of Sale, Pricing, and Cost Information: Evidence from the Airline Industry
by Sylvia H. Hsu & Johnny Jiungyee Lee - 211-224 Floriculture du Suroît inc
by Louise Martel & Diane Paul
June 2012, Volume 11, Issue 2
- 75-76 Introduction to the Special Issue
by Amin Mawani - 77-109 Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada
by Alan J. Richardson & Eksa Kilfoyle - 111-130 Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada
by Ken H. Guo - 131-136 The Case for Unifying a Profession
by Cary List - 137-144 Unresolved Issues about the Proposed CPA Certification Program
by Jo‐Anne Ryan & Camillo Lento & Naqi Sayed
May 2012, Volume 11, Issue 1
- 1-29 Outside Directors, Litigation Environment, and Management Earnings Forecasts
by Surjit Tinaikar - 31-55 Board Governance in Canadian Universities
by Y. Lilian Chan & A. William Richardson - 57-69 Evaluating Constructive Lease Capitalization and Off‐Balance‐Sheet Financing: An Instructional Case with FedEx and UPS
by Joanne C. Duke & David Franz & Su‐Jane Hsieh
December 2011, Volume 10, Issue 4
- 241-263 Monitoring Legal Compliance: The Growth of Compliance Committees
by Sara Melendy & Ronald J. Huefner - 265-283 Intercorporate Ownership, Taxes, and Corporate Payout Choices
by Tao Zeng - 285-291 Dr. PC: A Multimedia Management Control Case
by Norman T. Sheehan & Ganesh Vaidyanathan
September 2011, Volume 10, Issue 3
- 161-193 Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses
by Kiridaran Kanagaretnam & Gopal V. Krishnan & Gerald J. Lobo & Robert Mathieu - 195-224 Annual Reporting and Accountability by Municipalities in Canada: An Empirical Investigation
by Huguette Blanco & John Lennard & Sylvain Lamontagne - 225-235 Mountain City Transit: Management Control and Performance Measurement
by Mark Klassen & Suresh Kalagnanam
June 2011, Volume 10, Issue 2
- 83-108 What Questions Do Board Members in Public Service Organizations Ask about Executive Compensation?
by Chris Bart & Y. Lilian Chan & Kiridaran Kanagaretnam - 109-138 XBRL and Accruals: Empirical Evidence from China
by Emma Yan Peng & John Shon & Christine Tan - 139-149 Virtually Perfect Corporation
by Bruce J. Mcconomy & Sara Stonehouse
March 2011, Volume 10, Issue 1
- 1-22 A Case of Academic Misconduct: Does Self‐Interest Rule?
by Joanne Jones & Gary Spraakman - 23-53 Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries
by Prem Lal Joshi & Wayne G. Bremser & Ashutosh Deshmukh & Rajesh Kumar - 55-76 La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors
by Joanne Jones & Sandra Iacobelli & Karen Hung
December 2010, Volume 9, Issue 4
- 253-269 Fair Value Accounting and Stewardship
by A. Rashad Abdel‐Khalik - 271-289 Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms
by Tao Zeng - 291-318 Thunder Bay Transportation: A Case of Business Valuation and Negotiation
by Camillo Lento - 319-330 Canada Generators Limited
by Wayne Irvine & Stuart H. Jones & Michael Wright
September 2010, Volume 9, Issue 3
- 175-215 Culture Matters: How Our Culture Affects the Audit
by Philip Cowperthwaite - 217-235 Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals
by Wade D. Cook & Tal Raviv & Alan J. Richardson - 237-245 Cucina Roma
by Natalie Chinsam & Gary Spraakman
June 2010, Volume 9, Issue 2
- 87-96 Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries
by Fred Phillips & Regan N. Schmidt - 97-138 The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008–Part 2: The First Four Chief Accountants, 1986–1996
by Stephen A. Zeff & Vaughan S. Radcliffe - 139-156 Note on Self‐Selection of Auditors in the Municipal Sector
by Sati P. Bandyopadhyay & Jennifer L. Kao - 157-167 Fair Trade Community Café
by Karen Lightstone
March 2010, Volume 9, Issue 1
- 1-13 IFRS within the Multi‐GAAP Canadian Reality: A Teaching and Learning Imperative for Intermediate Financial Accounting
by Joan E. D. Conrod - 15-27 A Proposal for Teaching Introductory and Intermediate Accounting in an Environment of International Financial Reporting Standards and Generally Accepted Accounting Principles for Private Enterprises
by Fred Pries & Ron Baker - 29-53 The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 – Part 1: 1960s to 1985
by Stephen A. Zeff & Vaughan S. Radcliffe - 55-78 Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case
by Jacob Peng & C. Janie Chang
November 2009, Volume 8, Issue 4
- 263-275 Changing the Concepts to Justify the Standards
by Patricia C. O'brien - 277-304 The Impact of Corporate Governance and Audit Quality on the Cost of Private Loans
by Ling Chu & Robert Mathieu & Chima Mbagwu - 305-328 Garda World
by Philémon Rakoto
August 2009, Volume 8, Issue 3
- 189-213 Fair Value Accounting and the Financial Crisis: Messenger or Contributor?
by Michel L. Magnan - 215-234 Sampling Practices of Internal Auditors at Corporations on the Standard & Poor's Toronto Stock Exchange Composite Index
by Michael Maingot & Tony K. Quon - 235-253 Great Galway Goslings: Organizational Context of Managerial Accounting
by Wagdy Abdallah & Theresa F. Henry & Athar Murtuza & Renee E. Weiss
May 2009, Volume 8, Issue 2
- 91-111 The Many Challenges of Pension Accounting
by Thomas H. Beechy - 113-145 Smoothing Mechanisms in Defined Benefit Pension Accounting Standards: A Simulation Study
by Cameron Morrill & Janet Morrill & Kevin Shand - 147-164 The Development of a Conceptual Framework for the Design, Delivery, and Assessment of a Typical Management Accounting Syllabus
by Philippus L. Wessels & Shelley‐Anne Roos - 165-177 Smith & Jones LLP: Charting a Path to the Future
by Norman T. Sheehan
February 2009, Volume 8, Issue 1
- 1-8 Tribute to Professor Michael Gibbins
by Karim Jamal - 9-42 Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions
by Sylvain Durocher & Anne Fortin - 43-68 Financial Reporting for Private Companies: The Canadian Experience
by Morina D. Rennie & David W. Senkow - 69-83 A Balanced Scorecard for State U's Facilities Management Division?
by Norman T. Sheehan & Ganesh Vaidyanathan & Suresh Kalagnanam
November 2008, Volume 7, Issue 4
- 279-292 Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study
by Christopher W. Nobes & Stephen A. Zeff - 293-316 The Relationship between Fair Value, Market Value, and Efficient Markets
by J. Alex Milburn - 317-340 Voluntary Disclosure of Good and Bad Earnings News in a Low Litigation Setting
by Philip T. Sinnadurai - 341-352 Designing and Implementing an Information System for the Dental Office of Branckowitz & Young
by Alex Nikitkov & Barbara Sainty
August 2008, Volume 7, Issue 3
- 189-226 A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting
by Wally Smieliauskas - 227-256 Canadian Evidence on the Constructive Capitalization of Operating Leases
by Sylvain Durocher - 257-270 Double Two
by Albie Brooks & Gillian Vesty
May 2008, Volume 7, Issue 2
- 91-96 Introduction
by J. Efrim Boritz - 97-110 Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud
by Karim Jamal - 111-122 A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing
by Steven E. Salterio - 123-126 Building a Better Audit Profession: Align Incentives and Reduce Regulation
by Karim Jamal - 127-130 Renovating the Audit Profession: A Brief Rejoinder to Jamal
by Steven E. Salterio - 131-164 Transition Therapeutics inc
by Diane Paul & Philémon Rakoto - 165-172 Enticing Employees to Lie: Using Role Play to Understand and Mitigate Unintended Consequences of Budgeting
by Norman T. Sheehan