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15 h 00 – 16 h 30
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Troisième bloc de séances simultanées
Séances simultanées 3 : Éducation (Hybride)
Séance d'éducation 3A : Assurance au-delà de l’audit des états financiers
Modératrices de séance :
Joanne Jones (York University)
Sandra Scott (University of Guelph)
Sandra Iacobelli (York University)
Panélistes de séance :
 Tara Clemett, CPA, CA, CISA, was appointed the Provincial Auditor for the Province of Saskatchewan in November 2021.
Tara has worked at the Office of the Provincial Auditor for more than 20 years, including as Acting Provincial Auditor. Previously, as Deputy Provincial Auditor responsible for the Health Division, her portfolio encompassed the Ministries of Health and Social Services, as well as integral healthcare organizations, such as the Saskatchewan Cancer Agency and the Saskatchewan Health Authority. She directly led the annual integrated audit of the Saskatchewan Health Authority since its inception.
Tara is a Chartered Professional Accountant, a Certified Information Systems Auditor and holds a Bachelor of Administration from the University of Regina. She actively works with advisory groups under the Canadian Council of Legislative Auditors. Tara’s experience includes financial and performance audits, as well as those focused on information technology, healthcare, child welfare and advocacy, and the environment.
 Marsha Janvier, CPA is a newly designated professional accountant who provides audit, assurance, and consulting services to Indigenous communities across Saskatchewan as a part of MNP's Indigenous Services Team. The team is knowledgeable in the specific needs of Indigenous organizations, the history and culture of Indigenous peoples, and the roles that Indigenous values play in future planning, daily operations, and decision making.
Originally from La Loche, Saskatchewan, Marsha is Dene Métis. Although she did not set out to become a CPA, her goal was always to work with Indigenous communities on improving financial literacy. After earning her Business Administration Diploma from the Saskatchewan Indian Institute of Technologies (SIIT), Marsha transferred into the Bachelor of Commerce program at the Edwards School of Business. While job searching, she learned of MNP's Indigenous Service Niche and felt it was the perfect fit for her career goals. She landed a summer internship before being offered a full-time position upon graduation. Marsha became a CPA this year, and she is well on her way to improving financial literacy and making a difference in Indigenous communities.
 Sarah Marsh, CPA, CA is a partner in PWC Vancouver’s Risk Assurance Services practice. She leads PwC Canada’s ESG Reporting and Assurance Practice. She is qualified
as a Chartered Accountant in both Canada and the UK and has over 22 years of experience with PwC. Sarah has extensive experience in sustainability practice, helping clients meet their non-financial assurance needs. Sarah is recognized for her ability to understand a client's reporting requirements, and to then develop a strategy and approach to meeting those needs. She has provided assurance against a wide range of criteria and KPI’s using criteria such as: TCFD Carbon Footprinting metrics, GRI, SASB, and several others.
Sarah is also on Canada’s IASB working group reviewing assurance of extended external reporting, CPA Canada’s Sustainability Reporting Committee and is part of PwC’s Global ESG Reporting and Assurance Working Group, meeting regularly to determine global sustainability assurance methodologies.
 Shelley Spence, CPA, CA
Director, Audit & assurance, Public Sector at Deloitte Canada
 Amy Yacyshyn, CPA, is the principal of Sustainability Reporting and Assurance within the Research, Guidance and Support group. In this role, she develops guidance and thought leadership for CPAs related to current and emerging areas of focus in the sustainability landscape and the impact these have on the profession.
Amy works with external stakeholders and subject matter experts to monitor sustainability standard setting and regulatory developments, guide research activities, and respond to relevant proposals on sustainability.
Prior to joining CPA Canada, Amy worked in the audit and assurance practice at EY with public and private clients in the natural resources sector. Amy is a member of CPA Canada and the Chartered Professional Accountants of Alberta. She also holds a Fundamentals of Sustainability Accounting (FSA) credential from the Sustainability Accounting Standards Board (SASB).
Session Description:
Do you feel out of your comfort zone when teaching the types of engagements covered in Canadian Standards for Assurance Engagement Standards (CSAE)? Canadian Standards on Related Services (CSRS)?
Have you kept up with the broadening Scope of different types of assurance engagements?
Have you kept up with the various changes in Canadian Assurance Engagement Standards (CSAE) and/or the Canadian Standards on Related Services (CSRS)?
Have you considered how to incorporate sustainability, indigenous knowledge, and ESG, into your curriculum?
The session will provide a brief update on CSAE and CSRS, discuss best practices for educators in this area and provide a summary of how assurance of non-financial information has been tested on recent CFE’s.
The majority of the session will consist of a panel discussion in which auditors from both public practice and government can share their experiences with these types of engagements and provide insights into the changing landscape of these assurance services. Panelists will share their perspectives on non-traditional assurance engagements, including how the demand for them, is changing, how the concept of materiality is applied, and some of the challenges they have faced in planning and performing these engagements. Attendees will also be given the opportunity to ask questions of the panelists.
Commanditaire de la séance
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Séance d'éducation 3B : Grille de compétences 2.0 : Examen de la Grille de compétences 2.0 selon différents angles, dont la durabilité, la pensée systémique et la création de valeur
Présentateurs de la séance :
 Lara Greguric, Chair of the CPA Profession’s Certification 2.0 Steering Committee
Based in Vancouver, Lara has worked for the accounting profession for 15 years in various education leadership positions. In her current role as the Executive Vice President, Learning at the CPA Western School of Business, she is responsible for enabling student competency development, overseeing educational contractor relations, and creating valued partnerships with key external parties, including post-secondary institutions and employers.
Lara is the Chair of the profession’s Certification 2.0 Steering Committee and is excited to be leading the charge to translate the visionary new Competency Map 2.0 into a modernized certification program that is agile, competitive, and innovative and prepares learners for rewarding careers as future-ready CPAs. Lara is also the past Chair of the CPA Precertification Education Directors Committee, the group that provides operational oversight of the CPA certification model.
Prior to joining the School, Lara held senior roles in the pharmaceutical, financial services, and advisory services sectors.
Lara holds a Master of Arts in Leadership and obtained her CPA designation in February 1998 while working at Coopers & Lybrand in Toronto.
Lara enjoys giving back to her community and has served as a Board member of the North Vancouver District Public Library since January 2017. She has been the Chair of the Finance and Audit Committee since joining the Board and is currently in her second term as Board Chair. Lara also sits on accounting program advisory boards for several post-secondary institutions in Western Canada.
 Irene M. Wiecek, FCPA, FCA, is a Professor, Teaching Stream at the University of Toronto, Institute for Management & Innovation with a cross appointment to the Joseph L. Rotman School of Management. She is the Director of the CPA-accredited Master of Management & Professional Accounting Program. In 2018, she founded and currently directs the BIGDataAIHUB at the Institute for Management & Innovation. In the area of standard setting, she was a member of the Canadian Accounting Standards Board IFRS Discussion Group up until 2020.
Irene has co-authored numerous books and publications including eight editions of the text Intermediate Accounting (by Kieso et al) for which she is one of two Canadian co-authors on the Canadian edition. Irene’s interests lie in the area of International Financial Reporting Standards, integration in accounting education and, more recently, sustainability, big data/data analytics and emerging technologies including blockchain and artificial intelligence. Irene was a member of the CPA profession’s Foresight Working Group on Reimaging the Accounting Profession and is currently a member of the related Data Governance Committee. In 2019, she was appointed to the CPA Canada Competency Map Task Force, which took a blank sheet approach to redefining the competencies for the accounting profession. The new Competency Map (CM2.0) was released March 1, 2022.
 Andy Thomas, MBA, CPA, CGMA, CPA (Illinois), is the Director of the Professional Program Examinations at CPA Canada. He is also involved with the Certification 2.0 project at CPA Canada which involves the implementation of the Competency Map 2.0 as well as the redesign and redevelopment of the Professional Education programs at CPA Canada.
Andy has been with CPA Canada and one of its legacy bodies for over 13 years and has been involved with the professional examinations for over 30 years. Currently Andy oversees the module end examinations in both the Prep and PEP areas which encompasses 20 different modules and 94 unique examinations assessing the competencies of 45,000 students annually. Andy also oversees a variety of innovative projects at CPA Canada including remote proctoring, automated essay scoring and acting as the staff support for the Certification 2.0 project.
Session Description:
CM2.0 is a visionary map which lays out the skills and competencies of pre-certification CPAs at a high level. It sets out a broad Foundational Common Core for all entry-level CPAs and includes topic areas such as sustainability, systems thinking and value creation. How and where do these topics fit into accounting education? In this session, we will walk through the map, focusing on these specific areas, illustrating how the competencies are intertwined and build upon each other.
Watch this video for an overview of CM2.0 – Leading the Way: https://www.youtube.com/watch?v=i2WiLzx5xbg
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Séances simultanées 3 : Recherche (En personne)
Séance : Gestion des performances (En français)
Modérateur de séance : Richard Fontaine (Univesité du Québec à Montréal)
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3.2.1: Typologie de l’engagement des entreprises canadiennes envers les populations autochtones
Vincent Gagné* (Université de Sherbrooke)
Sylvie Berthelot (Université de Sherbrooke)
Éloïse Dufresne (Université de Sherbrooke)
Discutant :
Richard Fontaine
(Univesité du Québec à Montréal)
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3.2.2: Favoriser le succès de l’innovation en PME par la mesure de la performance financière et non-financière au sein de leur processus
Caroline Blais* (Université de Sherbrooke)
Josée St-Pierre (Université du Québec à Trois-Rivières)
Hélène Bergeron (Université du Québec à Trois-Rivières)
Discutant :
Kim Trottier
(HEC Montréal)
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Séances simultanées 3 : Recherche (En ligne)
Session: Audit Quality
Session Chair: To Be Determined
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3.1.1: Does Relative Societal Trust Influence Audit Quality? Evidence from Multinational Group Audits
Tracy H. Y. Yeung*
(City University of Hong Kong)
Raymond M.K. Wong
(City University of Hong Kong)
Discussant:
Zhichao Li
(Durham University)
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3.1.2: The Impacts of the Expanded Audit Report on Equity Valuation: A Theoretical Analysis
Ping Zhang*
(University of Toronto)
Jie Dai
(Saint Mary's University)
Ling Chu
(Wilfrid Laurier University)
Discussant:
Tracy H. Y. Yeung
(City University of Hong Kong)
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3.1.3: Financial Statement Errors and Analysts: Obstacle or Opportunity?
Zhichao Li*
(Durham University)
Guanming He
(Durham University)
Gopal Krishnan
(Bentley University)
Zhichao Li
(Durham University)
Discussant:
Ping Zhang
(University of Toronto)
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Session: Financial Reporting Capital Markets 3
Session Chair: To Be Determined
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3.2.1: Trademarks and the Cost of Equity Capital
Zhe An*
(Monash University)
Bin Yang
(Jinan University)
Xin Gao
(Zhejiang University)
Donghui Li
(Shenzhen University)
Discussant:
Tianshu Ma
(University of Manchester)
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3.2.2: The Numbers Game and CFO Pay Duration
Hunghua Pan*
(National Tsing Hua University)
Taychang Wang
(National Taiwan University)
Discussant:
Zhe An
(Monash University)
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3.2.3: Economic Policy Uncertainty, Insider Trading, and Accounting Profits/Losses
Tianshu Ma*
(University of Manchester)
Wei Jiang
(University of Manchester)
Nuno Soares
(University of Porto)
Discussant:
Hunghua Pan
(National Tsing Hua University)
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Session: External Pressures-Managerial & Financial Accounting
Session Chair: To Be Determined
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3.3.1: What a Relief: The Impact of Retributive Justice and Related Outcomes on Taxpayers' COVID-19 Relief Compliance
Tisha King*
(Dalhousie University)
Discussant:
Yuqi Gu
(Willamette University)
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3.3.2: Do Mandatory Disclosures Affect a Firm's Decision to Contract with Outside Suppliers?
Mary Lee*
(University of Utah)
In Gyun Baek
(National University of Singapore)
Discussant:
Tisha King
(Dalhousie University)
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3.3.3: Credit Governance and Corporate Cost Management
Yuqi Gu*
(Willamette University)
Bo Ouyang (Pennsylvania State University)
Discussant:
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Session: Financial Reporting Earnings & Forecasests 1
Session Chair: To Be Determined
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3.4.1: The Informativeness of Mandatory Cash Flow Forecasts in Financially Distressed Firms
Ruth Rooz
(The Hebrew University of Jerusalem and (visiting) New York University)
Benjamin Segal*
(The Hebrew University of Jerusalem and Fordham University)
Discussant: Chunmei Zhu (Chinese University of Hong Kong)
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3.4.2: Do News Media Provide Useful Information for Firm Managers? Evidence from Local Newspaper Closures
Junqi Liu*
(Xiamen University)
Discussant:
Ruth Rooz
(The Hebrew University of Jerusalem and (visiting) New York University)
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3.4.3: The Impact of Debt Covenants on Borrowers' Management Forecasts
Chunmei Zhu*
(Chinese University of Hong Kong)
Zhaoyang Gu
(Chinese University of Hong Kong)
Discussant:
Junqi Liu
(Xiamen University)
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Session: Experimental Insights
Session Chair: To Be Determined
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3.5.1: The Effect of Monetary Incentives and Accountability on Artificial Intelligence-Assisted Decision-Making
James Xede*
(Xiamen University)
Yasheng Chen
(Xiamen University)
Jiang Yiqing
(Xiamen University)
Discussant:
Maria Assel
(University of Augsburg)
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3.5.2: "Knock on Wood": Loss Aversion and Accounting Conservatism
Maria Assel*
(University of Augsburg)
Tami Dinh
(University of St. Gallen)
Christina Manthei-Geh
(University of Augsburg)
Wolfgang Schultze
(University of Augsburg)
Discussant:
Kelsey Matthews
(Wilfrid Laurier University)
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3.5.3: Paying Employees to Quit: An Experimental Study of Sorting and (De)motivational Effects
Kelsey Matthews* (Wilfrid Laurier University)
Leslie Berger
(Wilfrid Laurier University)
Lan Guo
(Wilfrid Laurier University)
Bradley Ruffle
(McMaster University)
Discussant:
James Xede
(Xiamen University)
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Séances simultanées 3 : Table ronde (En personne)
Session: Quizzes
Time: 3:00pm - 3:20pm
Session Chair: Lindsay McLachlan (Brandon University)
Session Description:
I started having weekly quizzes in my Fall 2021 classes. This forced students to read the material and practice questions to solidify their understanding. Online quizzes were made available at the start of the week and were due at the end of the week. These open-book quizzes had an extended time period allowing students to research answers and discuss with classmates. The low marks assigned to each quiz reduced the incentive to cheat.
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Session: Learning Your Purpose and Finding Your Purpose in Learning
Time: 3:20pm - 3:40pm
Session Presenter: Karen Congo Farmer (Texas A&M University)
Session Description:
In a future-oriented classroom, you need future-oriented students.
As an application of the concepts of mission, vision, and strategy, this presentation will show you how to create an assignment where students consider their roles as learners, and their goals for achievement in your class. But before you have them state their personal missions as students, and their visions for an A, they must embrace that as accounting students, they’re lifelong learners, which is bigger than any one class. In framing the assignment this way, you’ll help students achieve the following outcomes:
- They will individualize strategic terms by applying them personally.
- Students will articulate their present mission, and work through strategy selection to achieve their academic vision.
- Students will be shown from Day 1 that they are responsible for their own learning outcomes.
- In the process, they will contemplate their existing learning methods while being exposed to new and better learning methods.
It’s meta: they’ll learn their purpose, and find purpose in learning.
Even if business strategy isn’t on your syllabus, this assignment is still relevant for students since it sets the stage for the rest of your course. In addition, an intentional outcome of this assignment is having students ponder learning methods beyond memorizing, which will serve them for the rigors of becoming a CPA, and throughout their careers.
All of this, including student feedback on the assignment, will be demonstrated in this presentation. |
Session: CPA without Borders
Time: 3:40pm - 4:00pm
Session Presenter: Nicholas Blais
Session Description:
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Session: Tutorials on Demand
Time: 4:00pm - 4:20pm
Session Presenter: Catherine Barrette (University of Toronto)
Session Description:
Every year, we would observe the attendance to in-person tutorial dropping significantly as the term goes on. By the time of the mid-term, attendance would be 10% or lower. However, during the pandemic and moving the tutorial online, we noted an increase in attendance.
This prompted us to review the tutorial format and move the bulk of our tutorial content to asynchronous mode (Khan Academy style). We worked to develop over 20 asynchronous videos that would be available on demand. We also worked to balance the asynchronous content with synchronous TA drop in hours and discussion board to ensure that students still felt they could get personalized help if needed.
The response was overwhelmingly positive, and we managed to reach an average of 60% of the class. The main benefits that were noted were
- Immediate feedback on performance
- Greater flexibility for students
- Reduced commute due to accessibility of tutorials material online
- Ability to watch content multiple times
- Smaller attendance at in person drop-in hours made students more comfortable to ask questions
- Long-term cost reduction in TA budget
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| 9 h 45 – 11 h 15 |
Quatrième bloc de séances simultanées
Séances simultanées 4 : Éducation (Hybride)
Séance d'éducation 4A : Agrément 2.0 : Aider à concevoir l’expérience d’apprentissage de la nouvelle génération de CPA débutants (enseignement, travaux et évaluation)
Présentateurs de la séance :
Lara Greguric, Chair of the CPA Profession’s Certification 2.0 Steering Committee
Based in Vancouver, Lara has worked for the accounting profession for 15 years in various education leadership positions. In her current role as the Executive Vice President, Learning at the CPA Western School of Business, she is responsible for enabling student competency development, overseeing educational contractor relations, and creating valued partnerships with key external parties, including post-secondary institutions and employers.
Lara is the Chair of the profession’s Certification 2.0 Steering Committee and is excited to be leading the charge to translate the visionary new Competency Map 2.0 into a modernized certification program that is agile, competitive, and innovative and prepares learners for rewarding careers as future-ready CPAs. Lara is also the past Chair of the CPA Precertification Education Directors Committee, the group that provides operational oversight of the CPA certification model.
Prior to joining the School, Lara held senior roles in the pharmaceutical, financial services, and advisory services sectors.
Lara holds a Master of Arts in Leadership and obtained her CPA designation in February 1998 while working at Coopers & Lybrand in Toronto.
Lara enjoys giving back to her community and has served as a Board member of the North Vancouver District Public Library since January 2017. She has been the Chair of the Finance and Audit Committee since joining the Board and is currently in her second term as Board Chair. Lara also sits on accounting program advisory boards for several post-secondary institutions in Western Canada.
Irene M. Wiecek, FCPA, FCA, is a Professor, Teaching Stream at the University of Toronto, Institute for Management & Innovation with a cross appointment to the Joseph L. Rotman School of Management. She is the Director of the CPA-accredited Master of Management & Professional Accounting Program. In 2018, she founded and currently directs the BIGDataAIHUB at the Institute for Management & Innovation. In the area of standard setting, she was a member of the Canadian Accounting Standards Board IFRS Discussion Group up until 2020.
Irene has co-authored numerous books and publications including eight editions of the text Intermediate Accounting (by Kieso et al) for which she is one of two Canadian co-authors on the Canadian edition. Irene’s interests lie in the area of International Financial Reporting Standards, integration in accounting education and, more recently, sustainability, big data/data analytics and emerging technologies including blockchain and artificial intelligence. Irene was a member of the CPA profession’s Foresight Working Group on Reimaging the Accounting Profession and is currently a member of the related Data Governance Committee. In 2019, she was appointed to the CPA Canada Competency Map Task Force, which took a blank sheet approach to redefining the competencies for the accounting profession. The new Competency Map (CM2.0) was released March 1, 2022.
Andy Thomas, MBA, CPA, CGMA, CPA (Illinois), is the Director of the Professional Program Examinations at CPA Canada. He is also involved with the Certification 2.0 project at CPA Canada which involves the implementation of the Competency Map 2.0 as well as the redesign and redevelopment of the Professional Education programs at CPA Canada.
Andy has been with CPA Canada and one of its legacy bodies for over 13 years and has been involved with the professional examinations for over 30 years. Currently Andy oversees the module end examinations in both the Prep and PEP areas which encompasses 20 different modules and 94 unique examinations assessing the competencies of 45,000 students annually. Andy also oversees a variety of innovative projects at CPA Canada including remote proctoring, automated essay scoring and acting as the staff support for the Certification 2.0 project.
Session Description:
Everyone is talking about the next steps in the implementation of CM2.0. Just what does this mean exactly? What should change and why? The Cert2.0 Steering Committee is looking for your input. Help shape the future of CPA education as we move forward together.
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Session 4B: Comptabilité et impact social
Modératrice de séance :
Blerita Korca (University of Trento)
Présentateurs de la séance :
Erica Pimentel (Queen’s University)
Charles Cho (York University)
Leanne Keddie (Carleton University)
Session Description:
The purpose of the panel will be to introduce participants to Accounting for Impact (AFI), a network of accounting academics who are interested in fostering engagement. We aim to inspire academics of all levels of experience and areas of expertise to reach outside the academic ivory tower to make a positive impact on society.
The session will feature a panel discussion that will introduce participants to AFI’s mission and describe the motivation for launching this initiative. The panelists will reflect on their successes and lessons learned in knowledge mobilization and will offer first-hand tips on how enriching this type of work can be, both personally and professionally. They will also discuss how performance evaluation systems often disincentivize impact-focused work. Erica and Leanne will reflect on their experience as public scholars despite being early career researchers.
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Séances simultanées 4 : Recherche (En personne)
Séance : RSE et Planification (En français)
Modérateur de séance : Vincent Gagné (Université de Sherbrooke)
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4.2.1: Les entreprises pétrolières canadiennes et leurs divulgations volontaires associées aux changements climatiques
Sylvie Berthelot
(Université de Sherbrooke)
Michel Coulmount (Université de Sherbrooke)
Vincent Gagné* (Université de Sherbrooke)
Discutant :
Lionel Bahl
(Université de Sherbrooke)
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4.2.2: Incident de cybersécurité, responsabilité sociale d’entreprise et gestion de la légitimité par la divulgation volontaire. La fuite de données personnelles chez Desjardins
Lionel Bahl*
(Université de Sherbrooke)
Vincent Gagné
(Université de Sherbrooke)
Audrey Corriveau (Université de Sherbrooke)
Discutant :
Samuel Sponem
(HEC Montréal)
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Séances simultanées 4 : Recherche (Hybride)**
Session: Accounting for Impact: Social Media Basics and Beyond
Session Presenters:
Erica Pimentel (Queen's University)
Leanne Keddie (Carleton University)
Session Description:
In this workshop, participants will learn the fundamentals of using the social platforms most used in business and academia: Twitter and Linkedin. Discover how to connect with your audience and create engagement on topics that matter to you through social media.
By the end of this workshop, participants will be able to:
- Create a basic Linkedin and Twitter profile
- Learn when and how to use hashtags, retweets and create posts that will gain traction
- Understand how to use Twitter engagement data to measure impact
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Séances simultanées 4 : Recherche (En ligne)
Séance : RSE, Éthique, Responsabilité 2 (En français)
Modérateur de séance : Samir Trabelsi (Université Brock)
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4.3.3: Strategies de Reponse Des Big 4 au Processus Europeen de Reforme de l'Audit
Géraldine Hottegindre* (École de commerce d'Emlyon)
Marie-Claire Loison
(École de commerce d'Emlyon)
Loïc Belze
(École de commerce d'Emlyon)
Discutant :
Samir Trabelsi
(Université Brock)
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