A5032153603- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Financial Reporting and Valuation Research
- Financial Markets and Investment Strategies
- Risk Management in Financial Firms
- BRCA gene mutations in cancer
- Accounting and Organizational Management
- Restraint-Related Deaths
- Environmental Sustainability in Business
- Voice and Speech Disorders
- Genetic factors in colorectal cancer
- Genomic variations and chromosomal abnormalities
- Sustainable Supply Chain Management
- Insurance and Financial Risk Management
- Advances in Oncology and Radiotherapy
- Cardiac Arrest and Resuscitation
- Ultrasound in Clinical Applications
- Family Business Performance and Succession
- Corporate Social Responsibility Reporting
- Airway Management and Intubation Techniques
- Respiratory Support and Mechanisms
- Working Capital and Financial Performance
- Nutrition, Genetics, and Disease
Université Laval
2006-2024
Dalhousie University
2016
RMIT University
2014
Background and objective: In clinical settings with fixed resources allocated to predictive genetic testing for high-risk cancer predisposition genes, optimal strategies mutation screening programmes are critically important. These depend on the spectrum found in population under consideration frequency of mutations detected as a function personal family history cancer, which both affected by presence founder demographic characteristics underlying population. The results multistep BRCA1 or...
SUMMARY Using a “natural experiment” provided by change in Canadian auditing standards requiring an emphasis of matter paragraph the auditor's report (GC-EOM) when financial statements include going concern uncertainty disclosure (GC-FS), this paper examines incremental investor reaction to over related GC-FS. Conditioning on linguistic severity GC-FS (weak and severe), we first document negative price response severe but not weak before regulatory change. This implies that investors react...
Purpose The aim of this longitudinal study is to quantitatively examine the impact changes in mix eco-controls. More specifically, purpose twofold. First, it investigates nature change occurring eco-controls by analyzing three attributes change, namely, direction scope and scale change. Second, examining what extent specifically explain environmental performance. Design/methodology/approach Longitudinal survey approach used collect data from a sample manufacturing firms at two points time....
This paper contributes to the debate on impact of accounting measurement rules for financial assets. We examine association between fair value assets and market price volatility nonfinancial firms in an experimental setting. One group participants was provided with statements where held-for-trading securities were reported at (FVA). Another received investments historical cost (HCA). Controlling data, we find no systematic difference FVA HCA three different measures volatility, despite...
In this paper, we investigate the earnings management behavior of listed family firms holding name (eponymous FF). Specifically, use a Swiss sample 1,544 firm-year observations from 2006 to 2018 examine association eponymous FF with accrual-based in general, and identify circumstances where does not hold. First, find that, on average, exhibit less than non-FF. Second, exploit Swiss-specific option voluntarily turn away IFRS local GAAP. Using difference-in-differences approach, that higher...
A bench-top study was performed to assess the effects of different laryngoscope handles on light intensity delivered from disposable metal or plastic blades. The both handle sources themselves and combined blade sets measured using a custom-designed testing system meter. Five samples each type were tested compared with standard re-usable stainless steel three handle/light (Vital Signs LED, Heine 2.5 V Xenon 3.5 Xenon). by blades ranged 790 3846 lux for types. Overall, highest output (p <...
I investigate the pricing of liquidity risk and accounting quality in Canadian equity markets. report evidence that security prices Canada are significantly affected by risk, this association is significant throughout year, with a spike January. However, despite positive correlation between factors, factor not different from zero except January, firm-specific estimates exposure to (i.e. betas) have no predictive power for future returns. conclude while investments could possibly mitigate...
Exploiting the staggered adoption of three key regulations that implemented distinct engagement partner identification (EPI) formats for separate groups Canadian firms over a 10‐year period, we investigate association between eight audit quality proxies and EPI formats: two indirect (auditor permit number in report, Form AP) one direct (partner name report). This unique setting not only enables us to examine short‐term different but also long‐term format number). In main analysis, out 32...
Exploiting the staggered adoption of three key regulations that implemented distinct engagement partner identification (EPI) formats for separate groups Canadian firms over a 10-year period, we investigate association between eight audit quality proxies and EPI formats: two indirect (auditor permit number in report, Form AP) one direct (partner name report). This unique setting not only enables us to examine short-term different but also long-term format number). In main analysis, out 32...
This paper provides evidence on the incremental investor reaction to a going concern emphasis of matter paragraph (GC-EOM) in auditor's report over financial statements disclosure uncertainty (GC-FS). We make use "natural experiment" provided by change Canadian auditing standards requiring GC-EOM, allowing empirically examine GC-EOM separately from related GC-FS. Conditioning severity level GC-FS disclosures (weak and severe), we first document that investors responded severe but not weak...