Transformational Thinking: Applying Ourselves to Change

Accounting Perspectives Symposium: Thursday, June 10, 2021

At the 2021 Canadian Accounting Association Annual Conference

Accounting Perspectives is pleased to announce the Accounting Perspectives Symposium at the CAAA Annual Conference.  The symposium, “Transformational Thinking: Applying Ourselves to Change” will explore how external influences have transformed, and will continue to transform, the accounting profession. The symposium, to be held on Thursday, June 10, 2021, will feature research articles that study significant transformations in the field of accounting.

Sessions 1 and 2
Time Zone: EDT, Quebec
10:30 to 12:30
Session 1

Transformations to the Profession
Presented by Gord Beal, CPA Canada


Industry Peer Information and the Equity Valuation Accuracy of Firms Emerging from Chapter 11
Bingxu Fang, University of Toronto
Sasan Saiy, University of Waterloo 
Dushyantkumar Vyas, University of Toronto (presenting author)
Discussant: Darren Henderson, Wilfrid Laurier University


Difference between Accrual Properties of Physical and Intangible Intensive Firms 
Aneel Iqbal, University of Calgary (presenting author)
Anup Srivastava, University of Calgary
Discussant: Camillo Lento, Lakehead University


What Matters in Corporate Governance: Evidence from Corporate Social Irresponsibility 
Nadia Ben Yahia, Carthage University 
Dorra Hmaied, Carthage University 
Samir Trabelsi, Brock University (presenting author)
Discussant: Bruce McConomy, Wilfrid Laurier University

12:45 to 14:15 Lunch Break (brown bag lunch and CPA Canada Competency Map 2.0 session)
14:30 to 16:30
Session 2

Transformations to Public Practice
Presented by Mike Cherny and Karen Higgins, Deloitte Canada


The Relation Between Payroll and Income Tax Avoidance
Michael Marin, University of Toronto (presenting author)
Discussant: Devan Mescall, University of Saskatchewan


The Effect of National Office and External Inspection on Audit Partner’s Judgment
Yi Luo, Queen’s University (presenting author)
Discussant: Krista Fiolleau, University of Waterloo

  Envisioning More Regenerative Forms of Accounting: Engaging in Performative Dialogue as a Means of Transformational Change
Nicholas McGuigan, Monash University (presenting author)
Alessandro Ghio, Monash University (presenting author)
Discussant: Merridee Bujaki, Carleton University

 Gord Beal

Gordon Beal
Vice President of Research Guidance and Support
CPA Canada

Gord is the Vice President of Research Guidance and Support for Chartered Professional Accountants Canada (CPA Canada). Gord leads a team of professionals who undertake technical research to create guidance and thought leadership that help to shape the future of the accounting profession and support CPA members.

Gord leads CPA Canada’s Foresight – Reimagining the Profession initiative which is challenging CPAs and the profession to move beyond traditional roles to ensure a vibrant and successful profession in the long term. He also leads CPA Canada’s work on sustainability and climate change. For 2020, Gord was awarded the prestigious Clean50. He is a long-time member of Canada’s National Climate Change Adaptation Platform Plenary, sits on the National Assessment Advisory Committee on Canada in a Changing Climate and Co-Chairs the global Accounting Bodies Network for Accounting for Sustainability (A4S).

Including the past 15 years with CPA Canada, Gord has over 30 years of diverse experience in senior leadership and driving significant organizational change in Canada’s manufacturing and construction sectors and senior experience in audit and advisory services.

Gord is a CPA, CA. He has a Bachelor of Arts in Economics and Commerce from the University of Toronto and holds a Bachelor and Master of Education from Brock University.

 Mike Cherny

Mike Cherny
Senior Manager
Deloitte Canada

Michael is a diverse and agile leader in every sense of the word, having served clients in the consumer, financial services and mining industries delivering assurance, advisory and consulting services, and is currently the Senior Lead for the Future of Trust at Deloitte Canada. As a CPA,CA, Michael is a member of CPA Ontario's Council and Women College Hospital Foundation's Development Committee as well as an active member of the 2SLGBTQ+ community as a Director on the Board of The 519 and Advisory Committee for LGBTQ+ engagement with CPA Ontario. He previously served as Treasurer on the Board of Pride Toronto and a Director on the Board of Start Proud as well. Michael is a community builder at heart, and has been recognized as a Catalyst Canada Honours Champion, CPA Ontario Emerging Leader and Notable Life LGBTQ+ Leader of the Year and is a thought leader in the diversity, equity and inclusion space.

 Karen Higgins

Karen Higgins
Audit and Assurance Partner

Deloitte Canada

Karen 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. 

Accounting Perspectives

Accounting Perspectives is a peer-reviewed accounting journal that provides new insights in accounting research, policy, and education. Accounting Perspectives publishes applied research, literature reviews, commentary, educational articles, and instructional cases that speak from or speak to the accounting community in Canada and beyond. 

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