Browsing Accounting and Finance by Issue Date
Now showing items 1-20 of 44
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The Effects of Audit Methodology and Audit Experience on the Development of Auditors? Knowledge of the Client?s Business
(University of Waterloo, 2005)This dissertation examines how differences between the strategic-systems audit approach and the traditional, transaction-based audit approach affect the content and complexity of client business knowledge in long-term ... -
How do tax and accounting policies affect cross-border mergers and acquisitions?
(University of Waterloo, 2007-09-21)Using a large sample of mergers and acquisitions from 27 countries over a 16-year period, I investigate how differences in tax and financial reporting policies affect the premium and structure of cross-border mergers and ... -
THE IMPACT OF EARNINGS MANAGEMENT AND EXPECTATIONS MANAGEMENT ON THE USEFULNESS OF EARNINGS AND ANALYST FORECASTS IN FIRM VALUATION
(University of Waterloo, 2008-01-16)In this dissertation, I examine the impact of earnings management and expectations management on the usefulness of earnings and analyst forecasts in firm valuation. Earnings and analyst forecasts are important inputs into ... -
Is there a relation between the cost of debt and environmental performance? An empirical investigation of the U.S. Pulp and Paper Industry, 1994-2005.
(University of Waterloo, 2008-09-10)This study shows an economically significant relation between a firm’s environmental performance and its cost of debt. Firms that have poor environmental performance will face future environmental liabilities related to ... -
How incentive contracts and task complexity influence and facilitate long-term performance
(University of Waterloo, 2009-08-07)The purpose of this study is to investigate how different incentive contracts that include forward-looking and contemporaneous goals motivate managers to make decisions consistent with the organization’s long-term objectives, ... -
Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
(University of Waterloo, 2009-08-25)In this dissertation, I explore the effect of tax incentives on where U.S. multinationals decide to locate their innovative activities worldwide. Research and development (R&D) tax incentives offered by foreign countries ... -
Short Rate Models with Nonlinear Drift and Jumps
(University of Waterloo, 2009-08-27)Many financial contracts can be regarded as derivative securities where the underlying state variable is one or more rates of interest. A partial list of such contracts would include zero-coupon bonds, coupon paying bonds, ... -
The Impact of the Transfer of Intangible Assets on the Valuation Effects of High-Tech Cross-Border Mergers and Acquisitions
(University of Waterloo, 2009-09-04)The technology industry is characterized by a greater than usual reliance on intangible assets. During the tech bubble many firms were valued entirely on intangible assets and growth prospects. In the aftermath of the ... -
An Examination of the Impact of Disclosure Regulations on the Market Reaction to TSX Open Market Repurchase Program Announcements
(University of Waterloo, 2010-01-11)This thesis investigates open market repurchase announcements by Toronto Stock Exchange (TSX) listed firms. First, I develop a comprehensive database of normal course issuer bids (NCIB) and report descriptive data on ... -
The Use of Fair Values to Assess Management's Stewardship: An Empirical Examination of UK Real Estate Firms
(University of Waterloo, 2010-09-29)The Financial Accounting Standards Board (FASB)/ International Accounting Standards Board (IASB) proposed Conceptual Framework solidifies stewardship as a primary financial reporting objective. Concurrently, fair value ... -
Internal Control Quality as an Explanatory Factor of Tax Avoidance
(University of Waterloo, 2011-10-11)Internal control disclosures mandated by section 404 of the Sarbanes-Oxley Act (SOX) are designed to provide information about a firm’s financial reporting quality and in doing so may offer information on firm-specific tax ... -
The Effects of Situated Client Identity and Professional Identity Salience on Auditor Judgments
(University of Waterloo, 2011-11-29)Recent accounting research suggests that auditor identification or familiarity with their clients may be an additional threat to auditor independence, which may be mitigated by a strong professional identity (King 2002; ... -
Accounting Conservatism and the Consequences of Covenant Violations
(University of Waterloo, 2011-12-20)Recent studies document that covenant violations intensify the conflicts of interest between lenders and borrowers, and lead to greater restrictions on borrowing firms’ financing and investment activities (Chava and Roberts, ... -
Tax Aggressiveness and Shareholder Wealth: Evidence from Mergers and Acquisitions
(University of Waterloo, 2013-06-21)In this dissertation, I examine two related questions on whether and how tax aggressiveness of firms is associated with shareholder wealth in a new context – mergers and acquisitions (M&A). The first study investigates ... -
Calibration and Model Uncertainty of a Two-Factor Mean-Reverting Diffusion Model for Commodity Prices
(University of Waterloo, 2013-08-28)With the development of various derivative instruments and index products, commodities have become a distinct asset class which can offer enhanced diversification benefits to the traditional asset allocation of stocks and ... -
The Effects of Reward Type and Relative Performance Information on Budget Slack and Performance
(University of Waterloo, 2014-01-07)To motivate effort, organizations commonly use budget-based tangible rewards (e.g., gift cards, merchandise) in lieu of or in addition to cash rewards and they can distribute tangible rewards to employees either directly ... -
An Understanding of the Differences between Internal and External Auditors in Obtaining and Assessing Information about Internal Control Weaknesses
(University of Waterloo, 2014-08-08)A critical role of the internal auditor is to design and monitor their organization's system of internal controls (COSO, 2004). In addition, they may be expected to objectively assess the quality of internal controls as ... -
Politicians’ Equity Holdings and Accounting Conservatism
(University of Waterloo, 2014-11-14)In this thesis, I examine the association between politician ownership and accounting conservatism for a sample of S&P 1500 firms between 2005 and 2011. The contracting explanation predicts that politician owned firms adopt ... -
Determinants of Undetected Unintentional Errors in Audited Financial Statements
(University of Waterloo, 2014-12-18)This dissertation investigates the associations between financial restatements and characteristics of the parties responsible for preventing and detecting unintentional errors, i.e., boards (through their audit committees), ... -
An Experimental Study of Selected Methods towards Achieving 100% Recall of Synonyms in Software Requirements Documents
(University of Waterloo, 2015)Software requirements documents written in natural language need to avoid the use of synonyms to reduce unnecessary confusion and ambiguity. In practice, synonyms are still common and are widely used in requirements ...