Canadian Pensions Adapting to New World of Risk (Report)
Aon Hewitt’s 2015 Global Pension Risk Study – Canadian Survey Highlights show that pension plan sponsors are evolving their risk management practices to address the challenge of a volatile investment and liability landscape. With a combined asset base of approximately $200 billion, more than 100 Canadian defined benefit (DB) pension sponsors, representing over one million members participated in the study. To download study summary visit: http://respond.aonhewitt.com/Pension-Risk-Report-CAD.
Call for Nominations
The CAAA is run by and for its members. In order for the CAAA to continue to be a focal point for the vibrant community of researchers, educators, and practitioners who are committed to advancing accounting education and research in Canada, we need your help!
The CAAA is seeking nominations to fill Board and Committee positions that will become vacant in 2016.
The CAAA is driven by its volunteers and relies upon their commitment, ideas and energy. We encourage you to participate in the CAAA by nominating someone for a vacant role – including yourself. View Details +
The CAAA is offering a one-time only opportunity for members to renew their 2016 membership at 2015 rates. To take advantage of this limited time offer, you must renew your CAAA membership before December 1, 2015. Renew Now +
31st Annual CAR Conference and IASB Research Forum: Call for Papers
Contemporary Accounting Research (CAR) has established a worldwide reputation by encouraging diverse and innovative research across the broad spectrum of roles that accounting plays in markets, organizations, and society.
The 31st annual CAR conference will include two components, each containing up to four of the seven or eight conference papers. One component will have the usual broad topical and methodological range of CARconferences, including rigorous and insightful research on any accounting topic. The other component will be a Research Forum that focuses on topics relating to International Accounting Standards Board (IASB) activities, organized in conjunction with the IASB. All submitted papers, regardless of component, will be subject to the usual CAR conference peer-review processes and procedures. View Details +
Financial Reporting and Business Communication, Twentieth Annual Conference
University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers
We are pleased to announce the twentieth annual Financial Reporting and Business Communication Conference organised by the University of Bristol and the BAFA FARSIG. This is the premier conference of its kind worldwide and it attracts an international audience. The conference, supported by ICAEWs charitable trusts, comprises parallel paper sessions with discussants and a doctoral stream. The conference addresses key areas of interest to accounting academics and practitioners and includes:
- The role financial reporting plays in capital markets, financial stability and corporate governance
- The purpose of the modern corporate report and the effectiveness of financial reporting standards
- Sustainable, integrated and environmental reporting
- The history of accounting
View Details +
Accounting Perspectives Special Event: Call for Papers
We are now more than two years after Canada's three accounting associations—CICA, CGA-Canada and CMA Canada—have merged into a single unified profession under the Chartered Professional Accountant (CPA) designation. While this merger is not unilaterally completed in each of the Canadian provinces, it can certainly be said that after years of discussion, CPA is now the dominant designation for the Canadian professional accountant.
As this decision undoubtedly had, and still has, a profound effect on several aspects of the profession, Accounting Perspectives is calling upon academics to share their views on the most important impact of the merger on accounting research and education, as well as on the challenges facing the profession going forward.
Accounting Perspectives invites manuscripts on any aspect of the merger of the profession, international experience with unified and differentiated professions and related topics. View Details +
2016 CAAA Annual Conference: Call for Papers
The theme of this year's conference is Journey to the Edge: Sustainability in Turbulent Times. Located at Canada's farthest Eastern point, Newfoundland and Labrador is both Canada's oldest settlement and youngest province with some of the most colourful homes in the World. Newfoundland and Labrador is known for its lively culture; from Kitchen Parties to George Street and some of the most breathtaking ocean views anywhere. The province has also shown its resiliency in facing its share of economic challenges. Newfoundland and Labrador has always lived and relied on its ocean resources—once fish, now petrochemicals. In doing so, it has had to innovatively adapt to the constraints and challenges that come with these ocean resources.
The theme of this year's conference embraces the history of Newfoundland and Labrador's economic resiliency. While definitions may vary, sustainability encompasses the social, economic and environmental factors that create value in organizations. With world economies the focus of attention, maintaining accounting sustainability within organizations may present new challenges and create a need to rethink and redesign how things are done.
The CAAA welcomes papers for the 2016 Annual Conference on all areas of research including financial and management accounting, financial reporting and communication, assurance, tax, accounting history and public sector accounting. Papers on the theme of sustainability are particularly encouraged. View Details +
Editor-in-Chief, Accounting Perspectives
The Canadian Academic Accounting Association (CAAA) is searching for the next Editor-in-Chief of Accounting Perspectives (AP) for a three-year term, starting June 1, 2016. The Editor-in-Chief will also be a member of the Board of Directors of the CAAA. View Details +
Call for Research Proposals
The Centre for Accounting Ethics at the University of Waterloo is pleased to announce a competition for a research grant for projects addressing ethical issues in any field of accounting. One grant with a maximum of $10,000 CDN is available. Research proposals should follow the guidelines provided by the CAAA for “Writing Effective Grant Proposals”. The principal researcher must be a full-time faculty member at a Canadian post-secondary educational institution and a Canadian resident. Projects should be completed within one year of acceptance. Proposals must reach the Centre for Accounting Ethics by March 31, 2016. The Centre will notify applicants of its decisions by May 31, 2016.
To apply, send an electronic copy of the proposal to Jenny Rothwell, Administrative Coordinator, Centre for Accounting Ethics, email@example.com. You should receive electronic confirmation of receipt of this proposal within 5 business days. If you do not, please re-submit and contact Jenny Rothwell at (519) 888 4567 ext 32770.
The Sustainability Symposium takes place at the Odette School of Business, University of Windsor, on October 2 and 3, 2015. Please view the agenda and registration information. The deadline for registering is September 25, 2015.
CPA Canada News
Status of unification across Canada
The status of unification continues to accelerate across the country as provinces complete or make progress toward final legislation in their regions. The Chartered Professional Accountant (CPA) designation is now in use in British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, Quebec, New Brunswick, Newfoundland & Labrador, Nova Scotia, Prince Edward Island, and Bermuda.
International members living in the U.S., Asia and the Caribbean are supported and part of the Canadian CPA profession through membership in the provincial and national bodies and through the establishment of new chapters in Asia and the Caribbean.
Stay up to date on the latest unification news from CPA Canada. View more CPA News +
Ethics Workshop at the CAAA Conference
Post Conference Summary
Ethical Issues in Tax and Finance
The Centre for Accounting Ethics conducted the 19th annual Ethics Workshop on the Sunday of the Annual CAAA Conference in Toronto. The attendees provided very positive feedback on the half-day session which they found informative and entertaining. This year we had two speakers.
Steve Balaban, CFA, Mink Capital. Steve highlighted important, emerging ethical issues in finance. He provided detailed examples of ways to integrate these topics into finance, accounting and ethics courses to engage student interest. His real life scenarios were entertaining and informative and his teaching exercises were helpful in identifying ways to connect the material to the student audience.
Brian Carr LLB, KPMG Law, spoke on ethical issues in the tax profession. Brian discussed the intersection of law and taxation. He focused on the lessons that all young lawyers and accountants need to understand and provided the perspective of a legal professional in how ethical issues should best be identified and addressed.
We thank Mr. Balaban and Mr. Carr for their presentations which touched on many useful issues that can be taken back to the classroom.
Professor Paul Dunn, Brock University, gave a presentation of his project “The Influence of Guilt Cognitions on Taxpayers' Voluntary Disclosures.” He and Jonathan Farrar, Ryerson University, were co-recipients of a grant from the Centre for Accounting Ethics.
This year’s recipient of the Estey Award, Ashton Murray of the University of Prince Edward Island, presented a summary of her paper “The Impact of Board Gender Diversity on Corporate Governance and Financial Performance”. Her sponsoring faculty member, Professor Amy MacFarlane was not able to attend the conference however her support of the competition was acknowledged. Once more the Centre thanks the family of the late Mr. Justice Willard Z. Estey for their continued and generous support of this award. The Ethics Centre asks all members to continue to encourage their students to submit to this competition, which will be conducted again in 2016.
Editor-in-Chief, Contemporary Accounting Research
The Canadian Academic Accounting Association (CAAA) is searching for the next Editor-in-Chief of Contemporary Accounting Research (CAR) for a three-year term, starting May 1, 2017. The Editor-in-Chief will also be a member of the Board of Directors of the CAAA. View Details +
CAAA Digital Transformation Project: Request for Proposals
The CAAA is embarking on a Digital Transformation Project that will see the CAAA.ca website completely redesigned with brand new features and functionality that will add valuable tools for our membership and modernize our digital brand presence. Please see the Request for Proposals for more details.
Congratulations to Dr. David J. Cooper
The CAAA would like to congratulate long-time member and supporter Dr. David J. Cooper, from the University of Alberta,whowill receive the Doctor Honoris Causa at the Université Paris-Dauphine on June 4, 2015. David has served as Chair of the Association’s Research Committee and on our Executive Committee, and is a previous recipient of the Association’s Haim Falk Award. The Doctorate Honoris Causa Award Ceremony will take place at the University’s Dauphine campus in Paris.
David J. Cooper is the Professor of Accounting in the Alberta School of Business and Consulting Professor at Strathclyde University. David obtained a BSc (Econ) from London School of Economics and a Ph.D. from the University of Manchester. Previously, he has received Honorary Doctorates from Turku University and Copenhagen Business School and the Kaplan Award for Excellence in Research from the University of Alberta. Before joining the University of Alberta, he held appointments at University of Manchester, the University of East Anglia, and the University of Manchester Institute of Science and Technology, and has held visiting positions at several other universities, including the University of British Columbia, University of California, Berkeley, Oxford University, Kyoto University, Université Paris Dauphine, Copenhagen Business School, University of New South Wales, and Queen’s University. David has written or edited nine books and published more than eighty articles and book chapters, mainly providing social and critical analyses of management accounting and accounting regulation. He is on the editorial boards of six academic journals, including CAR, and is an editor of Accounting Organizations and Society and consulting editor of Critical Perspectives on Accounting.
2015 CAAA Annual Conference
Please join us for the 2015 CAAA Annual Conference at the Hilton Toronto Hotel on May 28–31, 2015!
- Professional Development Day workshops:
- "Developing Online Courses" with Phylise Banner and John S. DeJoy, Union Graduate College;
- "Developing the Ability to Make Good Judgments" with Catherine Banks, Ernst & Young Foundation, and Greg Burton, Brigham Young University; and
- "The Craft of Accounting Research: Planning, Performing, and Publishing Research in Accounting" with Dan Simunic, University of British Columbia, Khim Kelly, University of Waterloo, Partha Mohanram, University of Toronto, and Patricia O'Brien, University of Waterloo.
Friday and Saturday
- On Friday at 3:45 p.m., join the Canadian Federation of Business School Deans, CPA Canada and CAAA for a panel discussion on “Enhancing the Status and Contributions of the CPA profession and Academia” in the main Toronto I & II ballrooms;
- Two exceptional lunch keynote programs: On Friday, York University’s Dean Neu on “Accounting and Public Policy Research” and on Saturday, a double bill: University of Toronto’s Ole Kristian Hope on “Creativity and Diversity in Accounting Research” followed by special guest, journalist Jesse Brown (CANADALAND) on “The Next Canada.” Are Canada’s institutions and economy at odds with rapid technological change?
- The Saturday Social Event at the St. Andrew’s Club & Conference Centre.
- Don’t forget to attend the CAAA Annual General Meeting on Friday at 5:15 p.m. in the Governor General room on the second floor (the formal notification and documentation for the AGM are available now here.
- 19th Annual Ethics Workshop by the by the Centre for Accounting Ethics, University of Waterloo:
- Estey Award Presentation;
- "The Influence of Guilt Cognitions on Taxpayers' Voluntary Disclosures" with the research grant recipients of the Centre for Accounting Ethics, Paul Dunn (Brock University) and Jonathan Farrar (Ryerson University);
- "Ethical Issues in Finance: Issues Identified and Approaches to Education"; and
- "Ethical Issues in Taxation: Issues Identified and Approaches to Education" with Brian R. Carr.