CAAA Research Committee 2002-2003 Report

The CAAA Research Committee was active in 2002 with research calls in July and November. The Research Committee for July 2001 to June 2002 consisted of Daniel Coulombe (Université Laval), Theresa Libby (Wilfrid Laurier University), Fred Phillips (University of Saskatchewan), and Duane Kennedy (Chair, University of Waterloo). The Committee members for the period July 2002 to June 2003 are Paul André (HEC Montréal), Yves Gendron (University of Alberta), Teri Shearer (Queen’s University) and Duane Kennedy (Chair, University of Waterloo).

I am very grateful to the members of the Committee for their hard work, dedication, and good humour. The only rewards that the Committee members receive are seeing their pictures in Canadian Accounting Education and Research News and not being allowed to apply to the CAAA for research support.

Deloitte & Touche/CAAA Research Grant for 2002

The July 2002 call for proposals for the Deloitte & Touche / CAAA Research Grants program resulted in thirteen letters of intent leading to four proposals requesting $40,139 in funding. A research grant in the amount of $5,500 was awarded to the proposal entitled Net Income versus Pro Forma - An Empirical Analysis by Glenn Feltham and Gary Entwistle (University of Saskatchewan). The grant consists of a $4,500 operating grant and a $1,000 travel grant.

The Deloitte & Touche program began in June 1999 with a funding commitment of $20,000 per year. Deloitte & Touche generously agreed to extend the program for the three-year period from June 2002 to May 2005. There will be two calls for proposals in 2002-2003 (July 2002 and March 2003). Deloitte & Touche agreed to shift to a single call, to be held in March, beginning in 2003-2004 to allow for introduction of the CICA / CAAA Research Grant Program. Since 1999, nine proposals have been funded for a total of $71,474.

CAAA Research Grant Program

Twelve proposals were received for the November 2002 competition requesting $174,497 in funding. The Research Committee selected three projects for funding totalling $30,000. These projects are funded by the CGA-Canada Research Foundation. The travel grants under this program, as well as the Deloitte & Touche / CAAA program, are held at the CAAA Secretariat and are only paid to reimburse expenses incurred to present a working paper at a CAAA-sponsored conference. The funded projects are:

  • Joy Begley and Sandra Chamberlain (University of British Columbia), “The Decline in the Use of Debt Covenants in Public Debt: The Role of Earnings Quality Versus Firm’s Investment Opportunities” ($9,000 operating grant and $1,000 travel grant).
  • Cheryl McWatters (McGill University), “Accounting for la traite des noirs: An Archival-based Examination of the Role of Accounting in the Slave Trade of Eighteenth-century France” ($9,000 operating grant and $1,000 travel grant).
  • Abu Shiraz Rahaman and Dean Neu (University of Calgary), “Accounting for AIDS: The Role of the World Bank Within Africa” ($9,000 operating grant and $1,000 travel grant).

The CAAA is very grateful to Deloitte & Touche and the CGA-Canada Research Foundation for providing the funding for these two programs. Our research programs would not be possible without the generous support of our partners.

I encourage CAAA members to begin thinking about proposals for the 2003 competitions. Proposals are due on March 31 for the next round of the Deloitte & Touche / CAAA program. Proposals are due on July 31 for the first round of the Canadian Institute of Chartered Accountants / CAAA program. The call appears elsewhere in this newsletter. The formal Call for Proposals for the CAAA Research program will appear in a subsequent edition of the Canadian Accounting Education and Research News. These proposals are due on November 30th but it is never too soon to start thinking about your proposal. I will be available to answer questions about the Research Committee at this year’s CAAA Conference in Ottawa. If you wish to contact me before then, please feel free to call or send me an e-mail at the address shown below.

Duane Kennedy, University of Waterloo
Chair, CAAA Research Committee

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