Grants Awarded

The following projects have received awards from our research grant programs.


CPA Canada–CAAA: Special Topics

Research Grant Sub-committee: Sylvie Héroux, Université du Québec à Montréal & Claire-France Picard, Université Laval

Bertrand Bouchard & Oriane Couchoux (Queen's University), & Laurence Daoust, HEC Montreal

(Awarded: $9,960)

Quel est le rôle de la comptabilité financière dans les entreprises technologiques en démarrage ?


CPA Canada–CAAA: Financial Accounting, Assurance & Tax

Research Grant Sub-committee: Walid Ben-Amar, Chair, (University of Ottawa), Bradley Pomeroy (University of Waterloo), Wenxia Ge (University of Manitoba), Carla Carnaghan (University of Lethbridge) & Nourhene Ben Youssef, (University of Regina)

Richard Fontaine (Université du Québec à Montréal) & Natalia Kochetova (Saint Mary's University)

(Awarded: $8,945)

How Does the Involvement of Client Service Partners in an Audit Engagement Contribute to Audit Value Co-Cration?

Oliver Okafor & Jonathan Farrar (Ryerson University)

(Awarded: $6,055)

Retributive Justice in action: An empirical examination of Canadian tax offenders

Leslie Berger, Lan Guo, & Tisha King (Wilfrid Laurier University)

(Awarded: $10,000)

Rationalizing Tax Evasion: The Impact of the Sharing Economy on Tax Compliance


CAAA Research Grant

Research Grant Sub-committee: Susan McCracken, Chair (McMaster University), Daniel Coulombe (Université Laval), Joanne C. Jones (York University) & Leslie Berger (Wilfrid Laurier)

Krista Fiolleau (University of Waterloo) & Linda Thorne (York University)

(Awarded: $6,667)

The Influence of Technology on Accountants' Ethical Blindness: How Recognition of an Ethical Dilemma Varies Across Task Complexity

Ke Wang (University of Alberta) & Simon Y. K. Fung (Deakin University)

(Awarded: $6,667)

Does Disclosing Engagement Partner Identity in the US Improve Audit Quality for Non-US Clients of Foreign Auditors?

Nourhene Ben Youssef (University of Regina) & Claude Francoeur (HEC Montréal)

(Awarded: $6,667)

Audit Committee Diversity and Timeliness of Restated Earnings Disclosure


CPA Canada–CAAA: Management Accounting, Performance Management, Finance, Governance & Strategy

Research Grant Sub-committee: Suresh Kalagnanam, Chair, (University of Saskatchewan), Yee-Ching Lilian Chan (McMaster University), Eksa Kilfoyle (University of Windsor), Barbara J. Sainty (Brock University)

Karel Hrazdil, Irene Gordon & Johnny Jermias (Simon Fraser University)

(Awarded: $5,000)

Executive Personality Traits as Determinants of Corporate Governance Structure and Firm Performance

Mattthäus Tekathen (Concordia University)

(Awarded: $9,000)

Planning Under Uncertainty: The Invention and Application of Corridor Budgeting for Enhancing Corporate Planning in Turbulent Times

Bixia Xu (Wilfrid Laurier University)

(Awarded: $6,000)

How does Corporate Social Responsibility Play a Role in Business Relationship Sustainablility and Value Creation?

CPA Canada–CAAA: Financial Accounting, Assurance & Tax

Research Grant Sub-committee: Carolyn MacTavish, Chair, (Wilfrid Laurier University), Krista Fiolleau (University of Waterloo), Jonathan Farrar (Ryerson University), Kim Trottier (Simon Fraser University), Wendy Schultz (University of Manitoba), Thomas Schneider (Ryerson University)

Songlan (Stella) Peng (York University) & Haihao (Ross) Lu (University of Waterloo)

(Awarded: $5,900)

Auditing Related Party Transactions: The Effects of PCAOB Auditing Standard No. 18

Caroline Pomare (Mount Allison University) & David Lont (University of Otago)

(Awarded: $5,500)

The Relevance to Investors of Climate-Related Financial Information from Publically Traded Firms

Alex Lyubimov (Concordia University), Natalia Kochetova-Kozloski & Christian Pietsch (Saint Mary's University)

(Awarded: $9,150)

Auditor's Propensity to Consult with a Specialist under Inspection Risk and Time Budget Pressure

Baohua Xin (University of Toronto)

(Awarded: $7,225)

Proprietary Cost and Financial Reporting Transparency

Natalia Kochetova-Kozloski (Saint Mary's University), Vasiliki Athanasakou (London School of Economics and Political Science) & Georgios Voulgaris (University of Warwick)

(Awarded: $7,225)

Evolution of Strategic Reporting in Canada: Opportunity Cost of Non-Mandatory Regime

CPA Canada–CAAA: Special Education Research Grant

    François Brouard, Chair, (Carleton University), Fred Phillips (University of Saskatchewan), Mélanie Roussy (Université Laval), Jo-Anne Ryan (Laurentian University)

Richard Fontaine & Hanen Khemakhem (Université du Québec à Montréal)

(Awarded: $7,500)

What are the necessary Communication and Teamwork Competencies for CPA graduates- and how can we teach these skills in the Canadian CPA program?

Angélique Malo & Cynthia Courtois (Université du Québec à Trois-Rivières)

(Awarded: $4,000)

Le cas Livent pourquoi les auditers ont-ils été accusés de négligence ? Qu'en serait-il en 2017 ?

CAAA : Research Grant

MaryJane Rabier (McGill University), Ted Goodman (Purdue University), Monica Neamtiu (Baruch College) & Curtis Hall (Drexel University)

(Awarded: $5,000)

The Core Components of Goodwill and Goodwill Impairments

Christian Pietsch (Saint Mary's University) & Natalia Kochetova-Kozloski (Saint Mary's University)

(Awarded: $8,000)

A Dual-Process Model of Analytical Engagement in Auditing: Detecting Inconsistencies between Other Information in Annual Reports, Financial Statements, and the Auditor's Knowledge Obtained during the Audit

Natalia Kochetova-Kozloski (Saint Mary's University) & Mohamed Drira (University of New Brunswick)

(Awarded: $7,000)

Cognitive and Non-cognitive Skills, Strategic Reasoning Training, and Auditor Skepticism
CPA Canada–CAAA: Management Accounting, Performance Management, Finance, Governance & Strategy Research

Staci Kenno, Michelle Lau & Barbara Sainty (Brock University)

(Awarded: $10,000)


Budgeting at Ontario Universities – Does Strategy Matter?

Mark Anderson (University of Calgary), Rajiv Banker (Temple University), R. Murray Lindsay (University of Lethbridge) & Yan Ma (University of Calgary)

(Awarded: $10,000)

Strategic Adaptation and Risk Management in the Oil and Gas Industry
CPA Canada–CAAA: Special Topics

Sylvie Héroux (Université du Québec à Montréal) & Mélanie Roussy (Université Laval)

(Awarded: $4,000)

Corporate Governance Requirements: Have They Given Rise To A Red Tape Era?

Leslie Berger (Wilfrid Laurier University), Jonathan Farrar (Ryerson University) & Linda Thorne (York University)

(Awarded: $4,000)

The Impact of Monetary Incentives and Deontic Justice on Whistleblowing Reporting to Tax Agencies

Krista Fiolleau, Greg Richins & Christopher Wong (University of Waterloo)

(Awarded: $4,000)

Displacing reciprocity: Managing negative reciprocal tendencies through control system design
CPA Canada–CAAA: Financial Accounting, Assurance & Tax

Jenny Zhang (Dalhousie University) & Xiaohua Fang (Georgia State University)

(Awarded: $5,750)

The Association between CEO Pay Ratio and Stock Price Crash Risks

Houda Affes (TELUQ)

(Awarded: $5,750)

Cinq ans après l’adoption des IFRS : la conformité de la pratique des entreprises canadiennes à la normalisation

Wenxia Ge (University of Manitoba) & Jeong-Bon Kim (University of Waterloo)

(Awarded: $5,750)

Executive Pay Disparity and the Pricing of Audit Services