Report of the CAAA Research Committee - May 2008

The research committee is subdivided into five sub-committees with each sub-committee evaluating proposals for one of the five 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 –Teri Shearer, Chair (Queens), Thomas Scott (Alberta), Christine Wiedman (Waterloo)  

CGA Research Sub-committee – Cameron Morrill, Chair (Manitoba), Bruce McConomy (Wilfrid Laurier), Roger Graham (Oregon State)

CMA Canada/CAAA Research Sub-committee – David Sharp, Chair (Western Ontario), Yasheng Chen (Simon Fraser), Marie-Josee Ledoux (UQAM), Chima Mbagwu (Wilfrid Laurier)  

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

SAP AG/CAAA Research Sub-committee – Ian McKillop (Waterloo), Ganesh Vaidyanathan (Saskatchewan), Eduardo Schiehll (HEC Montreal)  

CICA/CAAA Research Grant Program 

A total of $40,000 was available for the June 2007 research call ($20,000 for the current year plus unallocated funds from prior years).  The CAAA Research Committee selected the following projects for funding:  

  • Efrim Boritz and Jee-Hae Lim (University of Waterloo), “Impact of IT Control Weaknesses on Financial Performance”,  $10,000
  • Peter Clarkson (University of Queensland), J. Douglas Hanna (Southern Methodist University), Gordon D. Richardson (University of Toronto) and Rex Thompson (Southern Methodist University),“The Impact of the 2005 Switch to IFRS in Europe and Australia: A Look at the Value Relevance of Book Value and Earnings for Equity Value and Returns Pre- and Post-Switch”, $10,000  
  • Kin Lo (University of British Columbia), “Expected costs and benefits of recent securities regulation: The U.S. Sarbanes-Oxley Act and Multilateral Instrument 52-111”,  $10,000  
  • Raili Pollanen (Carleton University), “Performance Measurement and Reporting in Municipalities”, $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.  

CGA/CAAA Research Grant Program

A total of $20,000 was available for the 2008 research call. Five research proposals were received. Two of the five were selected for the award.

  • Sylvie Heroux (University of Quebec at Montreal) “IT Governance and Strategic Control of Web Site Content”, $10, 000
  • Gary Spraakman (York University) “The Use and Future Use of Data Mining in the Practice of Management Accounting”, $10,000

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

CMA Canada/CAAA Research Grant Program 

Four letters of intent from eight co-authors were received and forwarded to CMA Canada for their review in 2007. All four applicant groups were invited to submit proposals.  The CAAA Research Committee selected the following projects for funding:

  • Hai Lu (University of Toronto) and Wenli Huang (Boston University), "CEO Stock Option Grants: The Economic Consequences of Revelation of Backdating and the Confounding Effect of Good-timing of Earnings Disclosure", $8,000.  
  • Sandy Q. Qu (York University) and David J. Cooper (University of Alberta), "Making the Balanced Scorecard Practical: Customizing Management Accounting Ideas", $6,000.  
  • Jeffrey Pittman (Memorial University of Newfoundland), "The Role of Tax Enforcement in Corporate Governance: Evidence from Private Firms’ Borrowing Costs", $6,000.  

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

Deloitte/CAAA Research Grant Program

A total of $20,000 was made available for this research call with a maximum of $10,000 available for any one project. Nine letters of intent were submitted for consideration.  In 2007 the following two were selected for funding:

  • Peggy Wallace (Trent University). "Stories within Stories: A Multi-layered Analysis of the Stories of Career and Career Choice as told by Male Chartered Accountants". $6,600 was awarded of which $1,800 has been allocated for conference attendance.
  • Bixia Xu (Wilfrid Laurier University). "Do Firms Change Assumptions used in Fair Value Estimations of Employee Stock Option Expenses to Manipulate Earnings in the Post CICA HB3870 Period?" A grant of $9,910 was awarded of which $1,500 has been allocated for conference attendance.

SAP AG/CAAA Research Grant Program

A total of $20,000 is available for the 2008 research call.  The deadline for letters of intent for the call for this program is: June 30, 2008.   

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

Annual Research Fund Call Timelines

The CAAA Research Committee has decided to standardize the deadlines for its five research calls so that members can better plan by being aware of regular deadlines at each calendar quarter-end.  

 

Grant

Letter of Intent

Feedback

Final Proposal

Decision

CGA–CAAA

January 10

February 7

March 31

April 30

CICA–CAAA

March 31

April 30

June 30

July 31

CMA–CAAA

June 30

July 31

September 30

October 31

D&T–CAAA

September 30

October 31

December 31

January 31

SAP–CAAA   

June 30   

July 31   

September 30   

October 31

Note that calls now give members two months to translate their Letter of Intent into a full-blown research grant proposal. CICA and Deloitte research call deadlines have been kept six months apart because they often attract similar applicants.  We are hoping that ongoing funding from our donors will allow us to further standardize our administrative and adjudication process.    

Amin Mawani
Chair, CAAA Research Committee
amawani@schulich.yorku.ca

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