Report of the CAAA Research Committee 2005-2006

May 8, 2006

The CAAA Research Committee was active this year evaluating proposals related to research calls occurring in July, October, January and March. This year, the research committee was subdivided into four sub-committees with each sub-committee evaluating proposals for one of the four research calls. Many thanks to the following members of research sub-committees whose work helped to ensure a high quality evaluation and adjudication process:

CICA/CAAA Research Sub-committee – Jeff Pittman, Chair (Memorial), Natalia Kotchetova (Waterloo), Steve Fortin (McGill)

CMA Canada/CAAA Research Sub-committee – Raymond Morissette, Chair (HEC), Ian Hutchinson (Acadia), Kate Bewley (York)

Deloitte & Touche/ CAAA Research Sub-committee– Gary Entwistle, Chair (Saskatchewan), Morina Rennie (Regina), Mike Welker (Queen’s)

SAP AG/CAAA Research Sub-committee–David Bateman, Chair (St. Mary’s), Paul-Victor Paré (Laval), Ganesh Vaidyanathan (Saskatchewan)

CICA/CAAA Research Grant Program

Five letters of intent were received and forwarded to the CICA for their review. All five research teams were invited to submit full proposals. A total of $21,614 was available for the July 2005 research call ($20,000 for the current year plus unallocated funds from prior years). The maximum award allowed under this program is $10,000. The CAAA Research Committee selected the following projects for funding:

  • Gus De Franco and Gordon Richardson (Toronto), The Difference between Private- and Public-Firm Valuations, $10,000
  • Shanker Trivedi (York), Kathryn Bewley (York), Susan McCracken (Toronto), Comprehensive Income Reporting, Recycling and Core versus Non-Core Income Reporting: An Experimental Investigation, $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.

CMA Canada/CAAA Research Grant Program

Six letters of intent were received and forwarded to CMA Canada for their review. Five research teams submitted full proposals. A total of $16,000 was available for this research call with a maximum of $10,000 available for any one project. The CAAA Research Committee selected the following projects for funding:

  • Johnny Jermias (Simon Fraser), The Moderating Effects of Corporate Governance on the Relation between Innovative Efforts and Performance: Evidence from Canada, $8,000.
  • Eduardo Schiehll (HEC), Subjective Performance Evaluation in CEO Incentive Compensation, $8,000.

The CAAA gratefully acknowledges the financial support of CMA Canada in making this research opportunity available to our members.

SAP AG/CAAA Research Grant Program

Three letters of intent were received and forwarded to SAP AG for their review. Three research teams were invited to submit full proposals. A total of $20,000 was available for this research call and $10,000 was awarded this year. The remaining amount will be carried forward to next year's call. The CAAA Research Committee selected the following project for funding:  

  • Vinod Kumar, Raili Pollanen, Bharat Maheshwari & Kenneth Lindsay (Carleton), Use of Enterprise Systems and Performance Management Systems in Implementing Compliance with the Sarbanes-Oxley Act, $10,000.

The CAAA gratefully acknowledges the financial support of SAP AG in making this research opportunity available to our members.

Deloitte & Touche/CAAA Research Grant Program

Nine letters of intent were received and submitted to Deloitte & Touche for their review. Four research teams were invited to submit full proposals. A total of $ 20,000 was available for this research call. The CAAA Research Committee selected two projects for funding totalling $16,570. Remaining funds will be carried forward to next year’s call. The funded projects were:

  • Efrim Boritz and Linda Robinson (Waterloo), Planning Fraud Detection Procedures: Forensic Accountants vs. Auditors, $9,000
  • Craig Emby (Simon Fraser), An Examination and Analysis of the Second Partner Review Process, $7,570

The CAAA gratefully acknowledges the financial support of Deloitte & Touche in making this research opportunity available to our members.

It has been a pleasure to serve as Chair of the Research Committee over the past two years. As I complete my term this year, I want to thank the membership for giving me the opportunity to take on such an interesting and important role. I am also very grateful to the individuals who served on the Research Committee and Sub-committees over the past two years. In all cases, their work was above and beyond the call of duty. I have benefited greatly from their insights, knowledge, and unfailing good humour. I also want to express my appreciation to the contact people at the CICA, CMA Canada, SAP AG and Deloitte & Touche for their assistance over the past two years. I am particularly happy to report that CMA Canada agreed to renew their commitment to funding the CMA Canada/CAAA research grant program at $20,000 per year for the next three years. We were also very pleased that Deloitte & Touche agreed to extend funding of their research program in the amount of $20,000 for one additional year pending further negotiations of the parameters of longer-term renewal. These funds were used to support this year’s research call. Watch for announcements regarding details of future funding arrangements as details are worked out over the next few months.

Submitted by:

Theresa Libby
Chair, CAAA Research Committee
tlibby@wlu.ca

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