IASB Session: Research Opportunities in Areas of Standards-Setting
Saturday, June 12
8:00 – 9:30
Tom Scott became a member of the International Accounting Standards Board in April 2017.
Prior to his appointment, he served as Director and Professor of Accounting at the School of Accounting and Finance at the University of Waterloo in Canada, and held the positions of Vice Dean and Professor of Accounting at the University of Alberta School of Business. His teaching and research focused on financial reporting and, in particular, on the usefulness of financial reporting for understanding security prices.
He was a member of the Canadian Accounting Standards Board (AcSB) from 2003 to 2011 and of the Conceptual Framework Advisory Council to the AcSB from 2005 to 2015. He initiated and chaired the Academic Advisory Council of the AcSB. Mr. Scott has taught at all university levels, published research papers as well as articles directed at practicing professionals, and received awards in recognition of his service to the accounting and financial reporting communities.
Mr. Scott holds an MBA from McGill University and a PhD from Queen’s University at Kingston, Canada.
Ann Tarca was appointed to the International Accounting Standards Board (IASB) in July 2017. Her previous position was Professor at the University of Western Australia’s Business School and Head of the Accounting and Finance group. She qualified as a chartered accountant in 1985 and has a PhD in accounting from the University of Western Australia. She was an accounting teacher and researcher at the university from 1996 and a professor from 2011.
Professor Tarca served as a member of the Australian Accounting Standards Board (AASB) from 2014 to 2017 and was research director for the AASB from February to July 2017. She was an academic fellow of the IFRS Foundation from 2011 to 2012.
She was a co-author on a leading accounting theory textbook and has written a wide range of research papers related to IFRS Standards, for which she has received many awards. Professor Tarca has been an active member of the international accounting academic community, having served on several boards and committees.
Plenary Session Part 1: Editors in Chief Panel
Saturday, June 12
12:15 – 13:15
At the panel of Editors in Chief of Canadian and international accounting journals, you can hear about the challenges and opportunities in academic accounting publishing, from these outstanding Editors:
Accounting, Organizations and Society
Dr. Marcia Annisette is Associate Dean Academic at the Schulich School of Business, York University, Canada. She holds a PhD in Accounting from the University of Manchester and is a Fellow Certified Chartered Accountant of the UK. She also is a CPA, CGA of Canada. Her major research interest is in the social organization of the accountancy profession. Dr. Annisette has received several awards for her scholarly work, including the 1999 Basil Yamey Prize for the best article for the year published in Accounting Business and Financial History Journal; the 2008 Outstanding Paper Award (winner) at the Literati Network Awards for Excellence for her co-authored paper published in Qualitative Research in Accounting and Management and the 2011 and 2016 “Highly Commended” Award (runner-up) in the Mary Parker Follett Manuscript Award for articles published in Accounting Auditing and Accountability Journal. She is currently co-editor-in-chief of Accounting Organizations and Society, was co-editor-in-chief of Critical Perspectives in Accounting from 2009 to 2018, and currently sits on the editorial boards of 11 other academic accounting journals. She has previously held academic appointments at universities in England, the USA, Spain, and her home country of Trinidad and Tobago.
Wilfrid Laurier University
Leslie Berger serves as the Editor in Chief of Accounting Perspectives, a journal of the CAAA that publishes applied research, literature reviews, commentary, educational articles, and instructional cases that speak from or to the accounting community in Canada. Leslie is an associate professor and a KPMG Foundation Fellow in Accounting at Wilfrid Laurier University. Her research, covering topics including performance measurement, whistleblowing, and other behavioural topics can be found in various journals including Accounting, Organization and Society, Journal of Business Ethics, and Journal of Management Accounting Research. At Laurier, Leslie teaches Integrated Cases in Accounting to Graduate Diploma students and supervises PhD students interested in behavioural research.
University of Waterloo
Contemporary Accounting Research
Alan Webb is the Deloitte Professor in the School of Accounting and Finance at the University of Waterloo. He obtained his PhD from the University of Alberta in 2001. His primary research interests are in the areas of incentives, goal setting, and performance measurement. Professor Webb has presented his work throughout North America and is currently the Editor-in-Chief at Contemporary Accounting Research. His research publications appear in The Accounting Review, Journal of Accounting Research, Journal of Management Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, and Accounting Perspectives. He is currently serving as Past-President of the Management Accounting Section of the American Accounting Association. Professor Webb is the founding Director of the CPA Ontario Centre for Performance Management Research and Education. In 2011 he was awarded the L. S. Rosen Outstanding Educator Award by the Canadian Academic Accounting Association.
Critical Perspectives on Accounting
Yves Gendron is Full Professor of Accounting at Université Laval, in Québec City. Yves is highly committed to qualitative research. One of his main endeavors as qualitative researcher is to better understand key features of public accountants’ daily lives, such as how they make decisions in action or how they go through difficult and stressful situations. Yves is also interested in legitimization processes surrounding public accountants’ claims to expertise, seeking to comprehend how public accountants attempted to establish their presence in the jurisdictions of performance measurement, online auditing, and consulting. As such, his research in the area has contributed to the development of a social critique regarding the extent of commercialism within the field of public accounting.
Yves has also studied corporate governance processes within public companies, focusing on the role of audit committees and that of compensation committees. He also carried out several epistemological studies, having examined objects such as the relationship between research and practice, the birth of the interpretive paradigm of accounting research, and the extent of performativity pressures in contemporary academia. In 2019, the Canadian Academic Accounting Association (CAAA) awarded Yves the Haim Falk Award for Distinguished Contribution to Accounting Thought.
Yves’s academic work has been published in a variety of journals such as Accounting, Organizations and Society; Auditing: A Journal of Practice & Theory; Contemporary Accounting Research; European Accounting Review, Journal of Management Studies,and Organization Studies. He is currently Co-Editor of Critical Perspectives on Accounting, and Associate Editor at Contemporary Accounting Research.
Beatriz García Osma
Universidad Carlos III de Madrid
European Accounting Review
Beatriz García Osma is Professor of Accounting at Universidad Carlos III de Madrid and Benjamin Meaker Distinguished Visiting Professor at the University of Bristol. She obtained her PhD from Lancaster University, where she was also a Marie Curie pre- and post-doctoral fellow. Her research focuses on the areas of corporate governance, earnings quality and the links between accounting information and capital markets. She has published in leading journals and participated in several pan-European research projects. She teaches postgraduate and undergraduate courses on financial reporting, and financial statements analysis and valuation. She was the Co-Chair of the European Accounting Association (EAA) Doctoral Colloquium and organizes an International Accounting Symposium directed at doctoral students and early stage faculty since 2005. She is currently editor-in-chief of European Accounting Review (EAR) and member of the editorial boards of several journals. She has been a member of the EAA Board since 2014, as the representative of Spain (two terms) and now as editor of EAR. She is a past editor of the Spanish Journal of Finance and Accounting and was a member of the EAA Management Committee between 2014 and 2017.
Her research is available on: SSRN; RePEC; Dialnet; UC3M Webpage.
Diversity in Practice Panel
Saturday, June 12
16:00 – 17:00
Merridee Bujaki, FCPA, FCA, is a Full Professor of Accounting at the Sprott School of Business, Carleton University. Merridee has an undergraduate degree in Psychology, an MBA, and a PhD in Management, all from Queen’s University. Between her MBA and PhD, Merridee worked for a Big Four public accounting firm.
Merridee’s research interests address voluntary corporate reporting by Canadian publicly traded corporations, the accounting history of the construction of the Rideau Canal, and the careers of public accountants. Recently, Merridee has been researching Board diversity disclosures by Canadian public companies, depictions of diversity in the recruitment documents of Canadian public accounting firms, and the mental health of accounting professionals.
Merridee is currently Co-Director of the Centre of Research on Inclusion at Work (CRIW) at the Sprott School of Business at Carleton University. Merridee has held numerous academic leadership positions, including serving as President of the Canadian Academic Accounting Association.
Rob Davis is a Tax Partner with KPMG in Toronto with over 30 years of diverse tax and finance experience that he brings to his clients. Rob obtained his CPA, CA in 1992. He is currently Chair of KPMG in Canada’s Board of Directors and its Chief Inclusion & Diversity Officer. Rob is also on the Board of the Prosperity Project and is on the Advisory Board of CAUFP. Rob has spent about 24 years in KPMG’s tax practice, where he has gained extensive experience in international structuring for global expansions and IP migration.
He has extensive experience conducting transfer pricing analysis for multinational enterprises with respect to advisory, planning, audit and compliance matters.
Rob has spent six years outside of KPMG in diverse industry sectors, such as automotive, real estate, marketing services, software, broadcasting, and manufacturing. Rob’s experience in consulting and industry provides a unique, well-rounded perspective and understanding of the firm’s clients’ practical requirements.
Audit and Assurance Partner
Karen Higgins is a partner in the Audit & Assurance practice for Deloitte Canada. In this role, she provides technical accounting, audit and assurance services to clients on complex and emerging issues with a focus on the financial services industry. Karen was a partner in the National Office from 2007 to 2017 and was Managing Partner, National Office from 2014 to 2017, and in that role had oversight responsibility over various accounting, financial reporting and audit quality programs.
Karen is a member of the Board of Directors for Deloitte Canada and is the Culture & People Leader for the Canadian Audit & Assurance practice. She also a member of the Deloitte Global IFRS Leadership Team (GILT). which establishes Firm views on IFRS and was a member of the Canadian Accounting Standards Board from 2010 to 2019 and the Vice-Chair of that Board from 2014 to 2019.
Ordre des comptables professionnels agréés du Québec
A graduate in accounting from Concordia University and the Queens University Leadership Program, Geneviève Mottard has been a member of the Quebec Order of CPAs since 2001.
She began her career at EY, where she assumed increasing responsibilities until 2010, when she was a senior team leader in the certification services group.
In 2010, Ms. Mottard was appointed Regional Director, Eastern Canada of the Canadian Public Accountability Board (CPAB), the country’s audit regulator, taking on responsibility for developing all operations in Eastern Canada.
At the helm of the Order of CPAs since 2016, Ms. Mottard is a member of the Executive Committee and Secretary of the International Federation of Francophone Accountants. She is also the delegate for the Council of Chief Executives representing the profession on the Public Trust Committee. A member of several business associations in Quebec, she has been the honorary treasurer and a board member of the Canadian Deafness Research and Training Institute since 1997.