CPA Ontario Accounting and Accountability Research Centre
The Telfer School of Management has been at the forefront of accounting research in Canada for nearly two decades. The CPA Ontario Accounting and Accountability Research Centre continues to conduct and disseminate world-class academic research in accounting and accountability. As stakeholders become more aware of the impact of corporate actions, they demand more accountability from corporations. Thus, corporations are now being challenged on issues that range from modern slavery to environmental, social and governance issues. Thus, the interaction between accounting and accountability is to be viewed in the socio-economic, institutional and political environments.
Mission statement
The CPA Ontario Centre for Accounting and Accountability’s objective is to advance the accounting profession by encouraging leading-edge research and thought leadership that is pertinent to practitioners. This will be accomplished by:
- Financing unique and world-class faculty research activities with grants.
- Sharing the latest in knowledge development at the Telfer School via our Innovative Thinking platform with our community, academics, and potential research collaborators.
- Creating knowledge exchange opportunities through our Distinguished Speaker Series and our Annual Symposium.
Leadership
Advisory Board
| Name | Group |
|---|---|
| Philip McIlkenny, Ph.D., Centre Director | Telfer School of Management |
| Shujun Ding, Ph.D. | Telfer School of Management |
| Sylvain Durocher, Ph.D., CPA, CA | Telfer School of Management |
| Lissa Lamarche, CPA, Assistant Auditor | General Auditor General of Canada |
| Denis Chaine, CPA, Partner | Logan-Katz |
As per CPA Ontario Research Centre requirements, the functioning advisory board will comprise the Centre director, two external CPA members, one faculty member, and one CPA Ontario representative. The board will meet at least twice per year.
Faculty
| Name | Group |
|---|---|
| Ben Amar, Walid PhD, CPA, CGA | Telfer School of Management |
| Bozec, Richard, CPA, CGA | Telfer School of Management |
| Chelli, Mohamed, MSc, MPhil, PhD | Telfer School of Management |
| Chen, Qiu, BA, MMgmt, MSc, PhD | Telfer School of Management |
| Chkir, Imed, BA, MSc, PhD | Telfer School of Management |
| Chourou, Lamia, BA MSc, PhD | Telfer School of Management |
| Dutta, Shantanu, BTech, MEM, MBA, PhD | Telfer School of Management |
| Ge, Wenxia, PhD, CPA, CGA | Telfer School of Management |
| Himick, Darlene, LLB, MBA, PhD, CFA | Telfer School of Management |
| Lajili, Kaouthar, MSc, PhD, CPA, CGA | Telfer School of Management |
| Li, Sarah TieMei, BA, MA, PhD, CPA | Telfer School of Management |
| McWatters, Cheryl, BA, MBA, CMA, PhD, CPA, CMA | Telfer School of Management |
|
Nelson Duenas |
Telfer School of Management |
|
Sylvain Durocher |
Telfer School of Management |
|
Errol Osecki |
Telfer School of Management |
|
Leigh Ellen Walsh |
Telfer School of Management |
Distinguished Speaker Series
Speaker: Andrew M. Bauer, School of Accounting and Finance, University of Waterloo
Title: How Does Non-GAAP Reporting Alter the Incentives to Manage GAAP Earnings?
Co-authors: Darren Henderson and Kaleab Mamo, Lazaridis School of Business and Economics, Wilfrid Laurier University, Waterloo, ON, Canada.
Speaker: Ping Zhang, Rotman School of Management, University of Toronto
Title: Do More Auditors Reduce Audit Fees? A Perspective from Cost Based Competition
Co-author: Ling Chu, Lazaridis School of Business and Economics Wilfrid Laurier University, Waterloo, ON Canada.
Speaker: Shivaram Rajgopal, the Kester and Byrnes Professor of Accounting and Auditing at Columbia Business School, US
Title: Sharing the Pain between Workers and Management: Evidence from the COVID-19 Pandemic and 9/11 Attacks.
Speaker: Giovanna Michelon, Professor of Accounting, School of Accounting and Finance, University of Bristol, UK
Title: A Governance Approach to Social Media Engagement in Social Enterprises.
Speaker: Rafael Rogo, Professor of Accounting, Cambridge Judge Business School, University of Cambridge, UK
Title: On the Correspondence Between Management’s Discussion and Analysis and the Face of the Financial Statements.
Speaker: Steven Young, Professor of Accounting, Associate Dean, Lancaster University Management School, UK
Title: Mandatory Annual Report Descriptions of Business Model and Strategy, Investor Uncertainty, and Disclosure Cascade Effects
Speaker: Andrew Stark, Coutts Professor of Accounting and Finance at Manchester Business School, UK
Title: On the Determinants of the Likelihood and Extent of Listed US Firms' Disclosures on Climate Change Risk
Speaker: Charles H. Cho, Professor of Accounting and the Erivan K. Haub Chair in Business & Sustainability at the Schulich School of Business, York University
Title: The Blind Spots of Interdisciplinarity
Speaker: Mariya Ivanova, Department of Accounting, Stockholm School of Economics, Sweden
Title: Yesterday is History, Tomorrow is a Mystery: Directors’ and CEOs’ Prior Bankruptcy Experiences and the Financial Risk of their Current Firms
Speaker: Professor Renée B. Adams, Saïd Business School, University of Oxford, U.K.
Title: Shareholders and Stakeholders around the World: The Role of Values, Culture, and Law in Directors’ Decisions
Co-author : Amir N. Licht, Interdisciplinary Center Herzliya, Harry Radzyner School of Law, Israel.
Speaker: Jan Bebbington, Professor of Accounting and Sustainable Development, Department of Accounting at Birmingham Business School, U.K.
Title: Accounting and Accountability in the Anthropocene
Co-authors: Henrik Österblom, Stockholm Resilience Centre, University of Stockholm, Stockholm, Sweden; Beatrice Crona and Jean-Baptiste Jouffray, Stockholm Resilience Centre, University of Stockholm, Stockholm, Sweden and Royal Swedish Academy of Sciences, Stockholm, Sweden; Carlos Larrinaga, University of Burgos, Burgos, Spain, Shona Russell and Bert Scholtens, University of St Andrews, St Andrews, UK and University of Groningen, Groningen, The Netherlands
Speaker: Silvia Gaia, Senior Lecturer at Essex Business School, University of Essex, UK
Title: The Effects of the EU Non-Financial Reporting Directive (NFRD) on Sustainability Practices and Performance
Research publications
- Maaloul, A., Zéghal, D., Ben Amar, W. and Mansour, S. 2023. The effect of environmental, social, and governance (ESG) performance and disclosure on cost of debt: The mediating effect of corporate reputation. Corporate Reputation Review, 26(1): 1-18.
- Ben Amar, W., Comyns, B. and Martinez, I. 2023. The COVID-19 Pandemic: Opportunity or Challenge for Climate Change Risk Disclosure? Accounting, Auditing & Accountability Journal, 36(2): 649-676.
- Ben Amar, W., Chen, Q., Ding, S. and Quon, T.K.S. 2023. The Impact of Accounting Information and its Quality on Government Funding to Nonprofit Organizations. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 34(2): 349–377.
- Ben Amar, W., Francoeur, C., Garcia-Meca, E. and Martinez-Ferrero, J. 2023. Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting? Accounting Horizons, (In Press).
- Chourou, L., Himick, D. and Saadi, S. 2023. Regulatory Uncertainty and Corporate Social Responsibility. Finance Research Letters, 55(Part B): 104020.
- Chourou, L. 2023. Corporate Donations and Religiosity: Cross-Country Evidence. Journal of Behavioral and Experimental Finance, 39: 100811.
- Durocher, S., Picard, C.F. and Dugal, L. 2023. Auditors’ sensemaking of other comprehensive income through metaphors. Accounting, Auditing & Accountability Journal, (In Press).
- Neal, A., Bujaki, M.L., Durocher, S. and Brouard, F. 2023. Identity performances on professional accounting association magazine covers. Accounting, Auditing & Accountability Journal, (In Press).
- Ge, W., Kim, J.B., Li, T. and Zhang, S. 2023. Involvement in offshore financial centers and audit fees: Evidence from U.S. multinational firms. European Accounting Review, 32(4): 995-1023.
- Chourou, L., Himick, D. and Saadi, S. 2023. Regulatory Uncertainty and Corporate Social Responsibility. Finance Research Letters, 55(Part B): 104020.
- Himick, D. 2023. When Aging and Climate Change Are Brought Together: Fossil Fuel Divestment and a Changing Dispositive of Security. Sustainability, 15(5): 4581.
- Graham, C., Himick, D. and Nappert, P.L. 2023. The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic. Critical Perspectives on Accounting, (In Press).
- Ge, W., Kim, J.B., Li, T. and Zhang, S. 2023. Involvement in offshore financial centers and audit fees: Evidence from U.S. multinational firms. European Accounting Review, 32(4): 995-1023.
- Ben Amar, W., Gomes, M., Khursheed, H. and Marsat, S. 2022. Climate Change Exposure and Internal Carbon Pricing Adoption. Business Strategy and the Environment, 31(7): 2854-2870.
- Soliman, M. and Ben Amar, W. 2022. Corporate Social Responsibility Orientation and Textual Features of Financial Disclosures. International Review of Financial Analysis, 84: 102400.
- Ben Amar, W., Bujaki, M.L., McConomy, B.J. and McIlkenny, P. 2022. Disclosure Transparency and Impression Management: A Textual Analysis of Board Gender Diversity Disclosures in Canada. Corporate Social Responsibility and Environmental Management, 29(5): 1247-1265.
- Bui, T., Chelli, M. and Houqe, N. 2022. Climate Change Disclosure Ratings: The Ideological Play. Meditari Accountancy Research, 30(5): 1367-1392.
- Chelli, M. and Cunliffe, A. 2022. Anticipating and Addressing the Politicization of Research. Organizational Research Methods, 25(1): 88-113.): 1247-1265.
- Chourou, L., Elmawazini, K. and Hossain, H. 2022. Does empathy induce higher corporate prosocial behavior? Evidence from corporate giving. Finance Research Letters, 50: 103219.
- Durocher, S. and Georgiou, O. 2022. Framing accounting for goodwill: intractable controversies between users and standard setters. Critical Perspectives on Accounting, 89: 1-26.
- Cooper, D.J., Everett, J., Himick, D. and Senkl, D. 2022. Rethinking Accounting, Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board. Accounting Perspectives.
- Himick, D., Johed, G. and Pelger, C. 2022. Qualitative research on financial accounting – an emerging field. Qualitative Research in Accounting & Management, 19(4): 373-385.
- Martinez, D. and Himick, D. 2022. Accounting in (direct) action: Prefiguring emancipation in accounting research. Critical Perspectives on Accounting.
- Ge, W., Ouyang, C., Shi, Z. and Chen, Z. 2022. Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment. Journal of Corporate Finance, 72(102125).
- Ge, W., Kim, J.B., Li, T. and Zhang, J. 2022. Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence. Journal of International Business Studies, 53: 268-301.
- Lajili, K., Mohsni, S., Polizzi, S. and Scannella, E. 2022. A Qualitative Analysis of Bank Credit Risk Disclosure: Evidence from the Canadian and Italian Banking Systems. Journal of Corporate Accounting & Finance, 33(4): 207-230.
- Lajili, K. 2022. Human Capital Disclosure and the Contingency View. Personnel Review, 52(4): 1110-1125.
- Li, T., Magnan, M. and Shi, Y. 2022. Governance Tensions in MNCs’ Accounting Quality. Journal of International Business Studies, 53: 1641–1669.
- Duenas, N. and Mangen, C. 2021. Trust in international cooperation: Emotional and cognitive trust complement each other over time. Critical Perspectives on Accounting, (102328), (In Press).
- Farrar, J., Massey, D.W., Osecki, E. and Thorne, L. 2021. The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance. Journal of Business Ethics, 172(1): 101-114.
- Ge, W., Kim, J.B., Li, T., Zhang, J., 2021. “Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence“, Journal of International Business Studies, (In Press), (Forthcoming).
- Ben Amar, W., Francoeur, C., Marsat, S., Wahid Sijamic, A., 2021. “How Do Firms Achieve Corporate Social Performance? An Integrated Perspective”, Corporate Social Responsibility and Environmental Management, 28(3):1078-
- Ben Amar, W., Bujaki, M.L., McConomy, B.J., McIlkenny, P., 2021. “Gendering Merit: How the Discourse of Merit in Diversity Disclosures Supports the Gendered Status Quo on Canadian Corporate Boards”, Critical Perspectives on Accounting, 75:102170.
- Bujaki, M.L., Durocher, S., Brouard, F., Neilson, L., 2021. “Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs”, European Accounting Review, 30(3):473-501.
- Durocher, S., Fortin, A., 2021. “Financial statement users’ institutional logic”, Journal of Accounting and Public Policy, 40(2):1-23.
- Durocher, S., Georgiou, O., 2021. “Framing accounting for goodwill: intractable controversies between users and standard setters”, Critical Perspectives on Accounting, (In Press).
- Picard, C.F., Durocher, S., Gendron, Y., 2021. “Office design, neoliberal governmentality and professional service firms”, Organization Studies, 42(5):739–759.
- Ge, W., Kang, T., Song, B.Y., & Zhou, G. 2021. “Audit profession development and bank loan contracting”, Auditing: A Journal of Practice & Theory, 40 (2): 85-105.
- Deng, K., Ge, W., & He, J. 2021. “Inside debt and shadow banking”. Journal of Corporate Finance, 69, 102038
- Chourou, L., Purda, L. and Saadi, S. 2021. “Economic Policy Uncertainty and Analysts’ Forecast Characteristics”; Journal of Accounting and Public Policy.
- Chourou, L., Grira, J. and Saadi, S. 2021. “Does empathy matter in corporate social responsibility? Evidence from emerging markets”, Emerging Markets Review, 46.
- Himick, D. and Brivot, M. “Accounting ethics and the fragmentation of value”, Journal of Business Ethics.
- Bui, T., Chelli, M., Houqe, N. 2021. “Climate Change Disclosure Ratings: The Ideological Play”, Meditari Accountancy Research, DOI 10.1108/MEDAR-09-2020-1021.
- Lajili, K., Dobler, M., Zéghal, D., Bryan, M.J., 2021. “Risk reporting in financial crises: A tale of two countries”, International Journal of Accounting and Information Management, 29(2):181-216
- Farrar, J., Massey, D.W., Osecki, E. and Thorne, L. 2020. Tax Fairness: Conceptual Foundations and Empirical Measurement. Journal of Business Ethics, 162(4): 487–503.
