Grants Awarded

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



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,
Wilfrid Laurier University

(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)

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

(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