Report of the CAAA Research Committee – May 2009

It had been my intent as Research Chair to pursue enhanced funding for certain grant making programs. Unfortunately current economic conditions make approval of new funding requests somewhat unlikely. Further to discussions with the President on these issues we have made maintenance of existing funding an objective. The first program to come up for renewal is funded by Deloitte and so we have focused our efforts there, and have reported to the firm on the progress made by recipients of Deloitte / CAAA funding.

The research committee has made awards under various grant making programs as detailed below from August 2008 to date. The CAAA gratefully acknowledges the financial support of our funding organizations for making the research opportunities below available to our members.  

CICA/CAAA Research Grant Program – August  2008

The Influence of Ethical Context and Affect on Auditors’ Inventory JudgmentsJanne Chung,York University, Jeffrey Cohen, Boston College and Gary S. Monroe, Australian National University, $10,000.  

Creating Bias in Accounting Estimates: The Effects of Manager-Subordinate Relationship Quality and Ethicality Concerns - Jane Kennedy, University of Washington, Thomas Vance, University of Waterloo and Alan Webb, University of Waterloo, $5,740.

SAP/CAAA Research Grant Program – October 2008

Canadian organizational readiness to meet the financial reporting requirements of IFRS - Todd A. Boyle and Ken MacAulay, both St. Francis Xavier University, $8,282.10.  

CMA/CAAA Research Grant Program – November 2008

The Use of Strategic Performance Information by Directors of Canadian Public Companies: A Field Study - Anthony Atkinson, Natalia Kotchetova and Alan Webb, all University of Waterloo, $8,600.  

Deloitte/CAAA Research Grant Program – May 2009

Use of Specialists during an Audit -  J. Efrim Boritz, Natalia Kotchetova, and Linda A. Robinson, School of Accounting and Finance, University of Waterloo, $10,000.

The Impact of Auditor Oversight Board Inspections on Audit Firms’ Reflexive Practices - Joanne C. Jones, School of Administrative Studies, Atkinson Faculty of Liberal and Professional Studies, York University, $9,000.

CGA/CAAA Research Grant Program – May 2009

Problem-Solving Errors and Misconceptions: A National Study of Introductory Financial Accounting Students and Instructors - Fred Phillips, University of Saskatchewan, $10,000.


Vaughan Radcliffe
Chair of the Research Committee


CMA Canada / CAAA Research Grant Program – September 2009

The CAAA is pleased to announce the results of the most recent competition under the CICA / CAAA Research Grant Program. The CICA / CAAA Research Committee selected the following projects for funding:

  • Efrim Boritz, Louise Hayes and Jee-Hae Lim (all University of Waterloo), "What Do Critical Clusters Internal Control Weaknesses Tell Us about Financial Reporting Systems?”. $10,000 
  • Janne Chung (York University) and Susan McCracken (McMaster University), "Understanding the Restatement Process”.  $10,000  
  • Lucie Courteau (Free University of Bolzano), Jennifer Kao (University of Alberta) and Yao Tian (University of Alberta), “The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models”, $10,000  

The CAAA gratefully acknowledges the financial support of the Canadian Institute of Chartered Accountants in making this research opportunity available to our members.    

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