Grants Awarded

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



Deloitte – CAAA Research Grant

Research Grant Sub-committee: Mike Cherny & Kristyna Petrollini (Deloitte), Leslie Berger (Wilfrid Laurier University), Bertrand Maslch (Queen's university)

Lindsay McLachlan, Brandon University

(Awarded: $4,375)

Impacts of COVID-19 on the success of
women and caregivers teaching and researching
in the area of accounting

Sara Wick, University of Guelph &
Camillo Lento, Lakehead University        

(Awarded: $8,421)

The Effects of the COVID-19 pandemic
on Equity-Seeking Faculty and Graduate
Students at Canadian Post-Secondary Institutions


CAAA Research Grant

Research Grant Sub-committee: Research Grant Sub-committee: Bertrand Malsch, Ling Yang & Till-Arne Hahn (Queen's University), Matthew Boland (Saint Mary's University), Louis Philippe Sirois (Laval University), Ke Wang (University of Alberta), Elizabeth Peltier (Concordia University), Laurence Daoust (HEC Montreal), Sasan Saiy (University of Waterloo)


Jody Grewal & Gordon Richardson University of Toronto, & Jingjing Wang, University of Calgary

(Awarded: $8,500)

 Does Mandatory Carbon Emissions Disclosure Increase Greenwashing? Evidence from Mandatory Carbon Reporting

Jonathan Farrar & Tisha King
Wilfrid Laurier University           

(Awarded: $3,000)

Get to us before we get to you: Retributive
justice, audit likelihood, and taxpayers’ willingness to
make a voluntary disclosure

Charles Cho, York University

(Awarded: $9,000)

Canadian Modern Slavery Supply Chain
Transparency and Reporting Legislation: A Behind-the-Scene Investigation


CPA Canada – CAAA Financial Accounting, Assurance & Tax Research Grant

Research Grant Sub-committee: Yu Hou & Ning Zhang (Queen's University), Camélia Radu (UQAM), & Jingjing Zhang (McGill University)

Darren Henderson &
Kaleab Mamo, Wilfrid Laurier University &
Andrew M. Bauer, University of Waterloo

(Awarded: $8,000)


Does EBITDA Provide Relevant Information for Decision Making?


Louise Hayes, University of Guelph            

(Awarded: $8,00)

Do Differences in CFO Background Matter? An Application of Machine
Learning and Textual Analytics


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

Research Grant Sub-committee: Sophie Tessier (HEC Montreal), Matthaeus Tekathen (Concordia University)

Russell Evans & Maureen P. Sterling, University of Windsor

(Awarded: $10,000)

Reconciliation of Indigenous Laws and Governance Practices with the Accounting Profession: Toward a More Inclusive Public Interest

Daphne Rixon,
Saint Mary's University                      

(Awarded: $8,000)

Integrated Reporting, Organizational Change and Management Accounting                    


CPA Canada – CAAA Special Education Research Grant

Research Grant Sub-committee: Richard Fontaine (UQAM) & Janie Bérubé (UQAR)

Sanobar Anjum Siddiqui,
University of Regina                       

(Awarded: $6,000)

A structured Review of Research-Informed Instructional
Strategies to support and Enhance CPA Enabling Competencies
to Future Accountants: Insights, Practical Implications, and Future Research Directions

Steve Janz,
Southern Alberta Institute of Technology

(Awarded: $6,000)

Using Virtual Reality to Improve Communications Skills for Accounting Students


CPA Canada – CAAA Special Topics Research Grant

Research Grant Sub-committee: Christine Gilbert & Maude Paré Plante (University Laval), Zvi Singer (HEC Montreal), & Maryam Firoozi (Carlton University)

Camélia Radu, UQAM

(Awarded: $6,00)

Cybersecurity Disclosure, Financial Performance and the
Role of Corporate Governance for Canadian Listed Companies

Simon Dermarkar,
HEC Montreal

(Awarded: $9,000)

Répondre à l'ère numérique : Autant de réponses que de parties prenantes




CAAA Research Grant

Research Grant Sub-committee: Giri Kanagaretnam, Chair, (York University), Fereshteh Mahmoudian (Simon Fraser University), Tashfeen Sohail (Brock University), Sylvia H. Hsu (York University), Han-Up Park (University of Saskatchewan), Matt Bamber (York University) & Justin Jin (McMaster University)

Till-Arne Hahn (HEC Montreal) &
Emer Mulligan
(National University of Ireland, Galway)

(Awarded: $6,000)

Shining the Spotlight on the Shifting Sites of Tax Expertise in Canada

Christopher Wong & Joanna Andrejkow (Wilfrid Laurier University) & Dorian Lane (University of Waterloo)

(Awarded: $5,000)

The Role of Organizational Identity in Relative Performance Information Systems for Remote Employees

Zvi Singer (HEC Montreal), Jonathon Cziffra (University of New Brunswick) & Jing Zhang (University of Colorado)

(Awarded: $4,500)

Are Big4 the Most Competent Auditors? Evidence from Government Audits

Jingjing Zhang (McGill University) & Yetaotao Qiu (Concordia University)

(Awarded: $5,500)

Competitive Threat and Strategic Disclosure During the IPO Quiet Period

Elisabeth Peltier, Ahmad Hammam &, Rucsandra Moldovan (Concordia University)

(Awarded: $4,000)

The Interplay Pay Satisfaction and Career Prospects in Audit Firms


CPA Canada – CAAA Financial Accounting, Assurance & Tax Research Grant

Research Grant Sub-committee: Wenxia Ge, Chair, (University of Alberta), Ray Zhang (Simon Fraser University), Sharmin Mashruwala (University of Alberta), Tiemei Li (University of Ottawa), & Rajesh Vijayaraghavan (University of British Columbia)

Seda Oz,(University of Waterloo)

(Awarded: $7,300)


Social Movements and Earnings Management


Vasiliki Athanasakou (Saint Mary's University) & 
Lisa Goh (Hang Seng University of Hong    Kong)       

(Awarded: $6,500)

Can an annual report expert really improve a company’s story telling?

Desmond Tsang, Ming Liu & JingJing      Zhang (McGill University)

(Awarded: $6,200)

Talking Like Your Boss: CFO-CEO Language Style Matching and Accounting Quality        


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

Research Grant Sub-committee: Matthew Sooy, Chair, (Western University), Jordan Bable (University of Waterloo) & Hamilton Elkins (University of Saskatchewan)

Gordon Richardson, Daehyun Kim &
Michael Marin (University of Toronto),
Steve Salterio (Queen's University), &
Albert Tsang (York University)                         

(Awarded: $3,000)

The Impact of Board Environmental Expertise
and Social Awareness on Firm Environmental Performance

Maryam Firoozi & Sana Mohsni,(Carleton University)      

(Awarded: $6,000)

Cybersecurity Risk Disclosure Practices and the Quality of Disclosure  

Leslie Berger, Lan Guo, Kelsey Kirbyson, 
& Bradley Ruffle, (Wilfrid Laurier) 

(Awarded: $8,000)

How Paying Employees to Quit or to Stay Affects
Employee's Motivations                                        

Han-Up Park, (University of Saskatchewan)               

(Awarded: $3,000)

Measuring Relative Efficiency
of Sharing Economy Strategy                                                    


CPA Canada – CAAA Special Education Research Grant

Research Grant Sub-committee: Ling Chu, Chair, (Wilfrid Laurier University), Snady Hilton (University of British Columbia) & Janet Morrill (University of Manitoba)

Camillo Lento (Lakehead University) & Sanobar Anjum (University of Calgary)                         

(Awarded: $10,000)

Measuring Teaching Effectiveness and does it Lead to Scholarship of Teaching and Learning at AACSB accredited Business Schools – A Mixed Methods Approach

Camillo Lento & Irfan Butt (Lakehead University ) 

(Awarded: $10,000)

Accounting Education and Indigenous Peoples: A Systematic Review of the Literature



CPA Canada – CAAA Special Topics Research Grant

Research Grant Sub-committee: Kiridaran Kanagaretnam, (McMaster University), Justin Jin (York University)

Michael Wynes, Leslie Berger, Lan Guo & Zhuoyi Zhao (Wilfrid Laurier University)

(Awarded: $9,900)

Celebrating Failures: How to Design Performance Management Systems to Foster Employee Resilience in Face of Constant Setbacks


CPA Profession – CAAA AI Research Grant (CPA Ontario/CPA Alberta Symposium)

Research Grant Sub-committee: Jamal Nazari, (Simon Fraser University), Gregory Saxton (York University)

Rajesh Vijayaraghavan & Russell Lundholm
(University of British Columbia)

(Awarded: $10,000)

Earnings Forecast and Machine Predictions




CAAA Research Grant

Research Grant Sub-committee: Raj Mashruwala, Chair, (University of Calgary), Yutao Li, (University of Lethbridge), Bertrand Malsch, (Queens University), Regan Schmidt, (University of Saskatchewan), Sandy Qu, (York University) & Jingjing Zhang, (McGill University) 

Dushyantkumar Vyas (University of Toronto) & Sasan Saiy (University of Waterloo)

(Awarded: $6,000)

Is it Really a “Fresh Start”? The Impact of Information Quality on the Performance of Companies Emerging from Bankruptcy

Michael Wynes (Wilfrid Laurier University)

(Awarded: $9,000)

Does Emotion Influence Investors Information Search Behavior?

Alexander Bleck (University of British Columbia)

(Awarded: $5,000)

 A Theory of Accounting Standards.


CPA Canada – CAAA: Special Education

Research Grant Sub-committee: Robert Mathieu, Chair, (Wilfrid Laurier University), Nicolas Blais, (Université du Québec à Rimouski), François Brouard, (Carleton University), Irene Wiecek, (University of Toronto), Janet Morrill, (University of Manitoba), & Ling Chu, (Wilfrid Laurier University)

Janie Bérubé & Annie  Brisson (Université du Québec à Rimouski)

(Awarded: $10,000)

Les futurs CPA et le développement du savoir-être : perceptions et influences 

Richard Fontaine (Université du Québec à Montréal)

(Awarded: $6,000)

How can Management Accounting Become more Relevant to Students in Fashion?

John Michela & Krista Fiolleau (University of Waterloo)

(Awarded: $2,000)

Promoting Post-secondary Students' Acquisition of Enabling Competencies through Enhancing Experiential Learning and Motivational Processes

Wayne Solomon (Redeemer University College)

(Awarded: $2,000)

Can the Modern CPA once again own the Information Technology Arena? A Look at Teaching Data Analytics Online for the Seasoned, Newly Minted, and soon to be, Chartered Professional Accountant


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

Research Grant Sub-committee: Lilian Chan, Chair, (McMaster University), Maurice Gosselin, (Université Laval) & Raili Pollanen, (Carleton University)

Anna Czegledi (Conestoga College)

(Awarded: $7,000)

The Impact of Data Visualization of Financial Information: An Empirical Study

 Paulina Arroyo & Nadia Smaili (Université du Québec à Montréal)

(Awarded: $7,000)

Trust, Control and Fraud Prevention: A Stewardship Perspective

Claire Deng (Ryerson University)

(Awarded: $3,000)

Constituting International Supply Chains: The Coalition of Management Control Technology and Network


CPA Canada – CAAA: Special Topics

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

Bertrand Malsch & 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


CPA Canada – CAAA: Special Education

Research Grant Sub-committee: 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 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 auditeurs ont-ils été accusés de négligence ? Qu'en serait-il en 2017 ?


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

Research Grant Sub-committee: Suresh Kalagnanam, Chair, (University of Saskatchewan), Yee-Ching Lilian (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

 Bixia Xu (Wilfrid Laurier University)

(Awarded: $6,000)

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

Matthäus Tekathen (Concordia University)

(Awarded: $9,000)

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


 CPA Canada – CAAA: Financial Accounting, Assurance & Tax Research Grant
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 Alberta) & Thomas Schneider (Ryerson University)

Baohua Xin (University of Toronto)

(Awarded: $7,225)

Proprietary Cost and Financial Reporting Transparency 

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

(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)

The Effects of Inspection Risk and Time Budget Pressure on Auditors’ Propensity to Use Specialists and Other Evidence Collection Decisions

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

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 and the UK: Effects on Organizational Performance


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: Special Topics

Research Grant Sub-committee: 

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

(Awarded: $5,000)

Corporate Governance Requirements: Have they Given Rise to a Red Tape Era?

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

(Awarded: $5,000)

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

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

(Awarded: $5,000)

Displacing reciprocity: Managing negative reciprocal tendencies through control system design


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

Research Grant Sub-committee: Emilio Boulianne, Chair, (Concordia University), Majidul Islam (Concordia University0, Marie-Josée Ledoux (Université du Québec à Montréal) & Jieun Chung (Concordia University)

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

(Awarded: $10,000)

Budgeting at Ontario Universities – Does Strategy Matter? 

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

(Awarded: $10,000)

Strategic Adaptation and Risk Management in the Oil and Gas Industry


CPA Canada – CAAA: Financial Accounting, Assurance & Tax Research Grant

Research Grant Sub-committee: 

Wenjun (Jenny) Zhang (Dalhousie University)

(Awarded: $6,750) 

The Association between CEO Pay Ratio and Stock Price Crash Risks 

 Houda Affes (Université à Distance de l'Université du Québec)

(Awarded: $6,750)

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

Wenxia Ge (University of Manitoba)

(Awarded: $6,750)

 Executive Pay Disparity and the Pricing of Audit Services


CAAA Research Grant

Research Grant Sub-committee: Kiridaran Kanagaretnam, Chair, (York University), Sophie Audousset-Coulier (Concordia University), Matthew Sooy (University of Western Ontario), & Robert Mathieu (Wilfrid Laurier)

MaryJane Rabier (McGill  University)

(Awarded: $5,000)

The Core Components of Goodwill and Goodwill Impairments

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

(Awarded: $8,000)

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

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

(Awarded: $7,000)

Cognitive and Non-Cognitive Skills, Strategic Reasoning Training, and Auditor Skepticism