CAAA ANNUAL CONFERENCE 2025: 
AWARD RECIPIENTS

Over more than 25 years Dr. Vaughan Radcliffe has made significant contributions to accounting research, making him a worthy recipient of the 2025 Haim Falk Award for Distinguished Contribution to Accounting Thought. Dr. Radcliffe was one of the earliest academic researchers to take an in-depth look at government auditing as a subject worthy of study. During his career he has studied the Office of Auditor General of Alberta, Ontario and Canada as well as similar offices in the US state of Ohio. As one of his supporting letters states: 

Vaughan’s work on the ‘doing’ and effects of government auditing were innovative in the late 1990s, and to his credit, he has continued to research this field over decades. This persistence has provided valuable insights into the enactment of government auditing, the motives of government auditors, the functioning of audit as a technology of government and how calculative practices such as audit shape and are shaped by the emergence and ongoing changes in the structure, intent and agencies of the modern state. 

Vaughan Radcliffe’s research is grounded in high quality fieldwork and in setting accounting in its historical context. As another supporting letter states: 

Across three decades Professor Radcliffe has combined both history and fieldwork to produce a body of work that very few accounting academics ever achieve . . . . Much of the originality of his work stems from this rare combination of approaches. His fieldwork has been exemplary, as has his blending of “new” accounting history with somewhat more traditional historical methods. 

The nominator noted that Dr. Radcliffe has a strong focus on examining issues relevant to Canadians be it the history of the Chief Accountant at the Ontario Securities Commission to the various Offices of the Auditor General. While frequently focusing on Canadian settings and institutions Dr. Radcliffe convinces the reader of his research that these Canadian milieus inform broader international concerns. The Committee noted the nomination package featured supporting letters from several internationally renowned scholars attesting to the impact of Dr. Radcliffe’s research. 

Vaughan Radcliffe also has contributed to Canadian academic accounting research through his chairing of the CAAA Research Committee and his service as President of the CAAA. He has been a two term Editor of an American Accounting Association Section journal (Journal of Governmental and Nonprofit Accounting), an editor at Contemporary Accounting Research and an editorial board member at seven journals including Accounting Organizations and Society. Since the Award was established in 1987 Dr. Radcliffe is only the fifth recipient to be a graduate of a Canadian PhD program (Alberta). Dr. Radcliffe is currently a full professor of management accounting and control at the Richard Ivey School of Business, Western University. We are pleased to recognize Vaughan as a 2025 winner of the Haim Falk Award for Distinguished Accounting Thought. 

Dr. Christine Wiedman has made significant contributions to accounting research for nearly three decades, making her a worthy recipient of the Haim Falk Award for Distinguished Contribution to Accounting Thought. Dr. Wiedman’s research on corporate disclosure has been cited by academics and regulators as being highly influential. Her Journal of Accounting Research paper (C. Marquardt and C. I. Wiedman. 2005. Earnings management through transaction structuring: Contingent convertible debt and diluted EPS. Journal of Accounting Research, 43 (2), 205-243.) was recognized as notable contribution to the accounting literature by the American Accounting Association’s Financial Reporting Section, awarding it as a Best Paper in 2007. Furthermore, the former Deputy Chief Accountant of the US SEC, Scott Taub, described it as 

Not only did the research contribute directly to an improvement in financial reporting, but it convinced several of us at the SEC that we should look to the academic community more often in seeking to solve financial reporting problems. I can think of no better example of a research paper promoting effective communication and interaction between academics and practicing accountants. 

The follow-up papers to this study, also published in top accounting journals, provide a “comprehensive insight into the debate on standard setting and regulation issues related to the contingent convertible bonds of increasing usage in financial markets.” (supporting letter). 

This dedication to communicating the practice based implications of research has led her to be a member of the Accounting Standards Oversight Council, and as a long service member of  Academic Advisory Council to the Canadian Accounting Standards Board. This knowledge transfer focus is supported by her extensive portfolio of work published in practitioner oriented journals such as the Ivey Business Journal and CA Magazine (now Pivot) as well as contributions to Accounting Horizons and Accounting Perspectives.  

Her desire to connect with people where they are at is evidenced by the several supporting letters we received from her PhD graduates. As one states it, 

Christine’s biggest strength . . . . . is her unique ability to create an environment that balances the academic rigor required to conduct research at the highest level with a deeply human approach that recognizes that her graduate students are unique people with varying ambitions, strengths, flaws, and fears. 

Dr. Wiedman was also the recipient of the honorific “Fellow” of the Chartered Professional Accountants of Ontario. She is currently a Distinguished Professor Emeritus at Waterloo’s School of Accounting and Finance, having previously spent seven years at Western’s Ivey School. Her high quality research, combined with a strong commitment to transferring that knowledge to practice, makes Christine a worthy recipient of the 2025 Haim Falk Award for Distinguished Accounting Thought. 

The submission aligns exceptionally well with the spirit of the award, showcasing innovative teaching through gamification, fostering active student participation and engagement, and demonstrates clear and impactful results.

The committee found the submission to be a strong gamified approach, well-articulated and beneficial to Introductory Management Accounting students. It features clearly defined learning outcomes and comprehensive instructional details. The submission emphasizes practicality and ease of instructor adoption, fosters positive student engagement feedback, and provides evidence of increased understanding and retention.

The Committee selected The Laurentian University Financial Scandal: Accounting and Audit Deficiencies as the recipient of the Best Accounting Perspectives Case Award (Award) for cases published in Accounting Perspectives from January 1 to December 31, 2024. The authors, Marc Pilon and Jo-Anne Ryan, will be recognized during the Canadian Academic Accounting Association Conference to be held in June 2025.

The Committee evaluated cases including The Laurentian University Financial Scandal: Accounting and Audit Deficiencies against factors including, but not limited to:

• Clarity; 
• Originality; 
• Realism; 
• Interest; 
• Educational value; 
• Currency of technical issues; 
• Diversity of technical issues; 
• Inclusion of enabling competencies; 
• Requirement to prioritize issues, integrate, etc.; 
• Completeness; and 
• Quality of instructor resources

Based on the evaluations performed by Committee members, The Laurentian University Financial Scandal: Accounting and Audit Deficiencies was selected as the recipient of the Award for the following reasons:

• The case addresses a shortage of cases focused on not for profit organizations and the financial stewardship and governance challenges that may exist within such organizations. 
• The case is likely to engage students familiar with the financial challenges that have impacted many post secondary institutions in recent years. 
• The case addresses multiple technical competency areas and issues applicable to accounting courses/programs and requires integration between the technical competency areas. 
• The case provides opportunities for students to develop enabling competencies, especially as they relate to ethical issues.
• The case and related instructor resources are well written and comprehensive.