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Canadian Accounting Perspectives is a peer-reviewed journal published by Wiley, covering Auditing, Earnings Management, Governance, Accounting and Organizational Management, Financial Reporting and Valuation Research.
| Publisher | Wiley |
|---|---|
| Reference style | Author–year (Chicago) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Canadian Accounting Perspectives 12 (3): 45–58.
Formats any DOI in Canadian Accounting Perspectives style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Accounting and Organizational Management Financial Reporting and Valuation Research Accounting Education and Careers Corporate Finance and Governance |
| ISSN | 1499-8653 |
| h-index | 17 |
| i10-index | 22 |
| Total citations | 973 |
| Article processing charge | $2,630 |
| Top institutions publishing here | Université du Québec à Montréal |
| Journal website | onlinelibrary.wiley.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
ABSTRACT We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis‐à‐vis the 14 guidelines set out in the TSE's report on corporate governance…
ABSTRACT In recent years many professional accounting associations have become interested in establishing competency‐based professional requirements and assessment methods for certifying accounting professionals. A competency‐based approach to qualification specifies expectations in terms of outcomes, or what an individual can accomplish, rather than in terms of an individual's knowledge or capabilities. This idea has an obvious…
ABSTRACT This study examines attitudes about professionalism in accounting shortly before the debacles of Enron and Andersen. Interviews with experienced Canadian chartered accountants (CAs) conducted mostly in late 2000 and early 2001 indicate significant doubts about the notion of auditor independence and a relatively high degree of uncertainty about the future of the profession. Accountants…
ABSTRACT In 1995, the federal government of Canada announced that it would adopt full accrual accounting. The change was fully implemented at the department level in 2001 and for government‐wide financial reporting in 2003. Using the perspective of institutional theory, we examine several factors that had the potential to influence the federal government's decision to…
ABSTRACT Canadian university disclosures have been tracked from 1988 to 2000 using the modified accountability disclosure (MAD) index developed by Coy, Dixon, and Tower (1993) and Coy, Tower, and Dixon (1993) in their study of New Zealand universities. During the first eight years of the period under investigation, there was very little change in accountability…
