Preliminary Conference Schedule

View the in-person program in PDF

View in-person social event details in PDF

Note: All times listed in Central Time (CST). This information is subject to change; the CAAA reserves the right to modify it at any time without notice.

*Correction: An email previously sent out to delegates stated that the Education Session 2A: Case Approach Workshop was on Thursday, June 9, 2022. The workshop will actually be held on Friday, June 10, 2022.

 

Friday, June 10, 2022
8:00 a.m. – 8:30 a.m.

Breakfast and Registration

8:30 a.m. – 9:30 a.m.

Welcome and Keynote Address**

Keynote Speaker: Shyam Sunder

ShyamsunderShyam Sunder is the James L. Frank Professor Emeritus of Accounting, Economics and Finance at the Yale School of Management and Department of Economics. Educated as an engineer at IIT-Kh and Jamalpur’s Railway School, he received his M.S. and PhD degrees from Carnegie Mellon University. He served as a professor at the University of Chicago, University of Minnesota, Carnegie Mellon University and Yale University, and as a visiting professor at California Institute of Technology, Indian Institute of Management (Ahmedabad), Universitat Pompeu Fabra (Barcelona), Kobe and Keio Universities (Japan) and others. His research includes role of information in stock markets, statistical theory of valuation, social norms, standards, and regulation of financial reporting, experimental finance and experimental macro-economics and introduction of the concept of zero-intelligence agents. His writings include ten books and more than 230 articles in the leading scholarly journals of accounting, economics, and finance, as well as in popular media. His books have been translated into Chinese, Japanese, Korean, Portuguese and Spanish. He has been an invited speaker at more than 500 universities on all continents and has been awarded many honors. He served as elected president of the American Accounting Association and founded Accounting, Economics and Law: A Convivium. His research is available at: https://faculty.som.yale.edu/shyamsunder/research/.

Keynote Sponsor

Ua Logo 7483C

Alberta School of Business, Department of Accounting, and Business Analytics
9:45 a.m. – 11:15 a.m.

Concurrent Sessions 1

Concurrent Sessions 1: Education (In-Person)

Concurrent Sessions 1: Education (In-Person)

Education Session 1A: Experiential simulations of ethical dilemmas in accounting: Overcoming challenges to stimulate ethical thinking

Time: 9:45am - 11:15am CST

Session Presenters:
Cynthia Courtois 
(Université du Laval)
Claire-France Picard 
(Université Laval)

Session Description:
Given the current business environment, accountants are more likely to encounter situations with ethical implications. Hence, accounting education should prioritize ethical skills such as critical thinking. However, significant pedagogical challenges await those who wish to venture down this path. Despite new educational tools in accounting ethics, we believe that new activities are needed to improve the acquisition of skills in professional ethics among accounting students. Thus, we developed experiential simulations of ethical dilemmas inspired from what accountants typically encounter in their practice. More specifically, we created online simulations in the form of videos and interactive content that spread over a period of several weeks. The purpose of these simulations is to help students experience the emotions that can be felt when faced with an ethical dilemma. They also provide a means of understanding the emotions of other characters and of thinking about how their actions affect others.

Concurrent Sessions 1: Education (Hybrid)**

Concurrent Sessions 1: Education (Hybrid)

Education Session 1B: The factors leading to educator burnout: A perspective from Canadian teachers

Time: 9:45am - 10:30am CST

Session Presenter:
Richard Fontaine
(Université du Québec à Montréal)

Session Description:
Educator burnout is a serious problem in Canadian schools. Burnout leads to psychological problems for educators leading to lower productivity, absenteeism, and high turnover. Despite extensive research on this problem, the burnout of educators continues to persist in the Canadian educational system.

Education Session 1C: A Structured Review of Research-informed Instructional Strategies to Support CPA enabling Competencies in Future Accountants

Time: 10:30am - 11:15am CST

Session Presenter:
Sanobar Siddiqui
(University of Regina)

Session Description:

CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. This study conducted a structured literature review (SLR) of the research-informed instructional strategies to teach the seven CPA enabling competencies to future accountants and outlines future research opportunities. Findings indicate that “acting ethically and demonstrating professional values” can be ingrained in future accountants using business cases and targeted courses/lessons in accounting classrooms. “Adding value” can be achieved by assigning experiential learning tools. “Collaboration” can be gained through team-based learning and software. “Communication” is facilitated with writing tasks and software. “Leading” is best taught through targeted courses/lessons. “Managing self” can be ingrained through innovative course setup. “Solving problems” can be facilitated through in-class activities that specifically target critical thinking skills. The top five research-informed teaching tools are collegial tools (i.e. group work, peer review & writing prompts), software, business cases, experiential tools and targeted courses/lessons. Future direction would be to complete an in-depth SLR on each of the five research-informed teaching tools and see how to adopt them within accounting classrooms.

Education Session 1D: Accounting for Impact: Social Media Basics and Beyond

Time: 9:45am - 11:15am CST

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

Concurrent Sessions 1: Research (In-Person)

Concurrent Sessions 1: Research (In-Person)

Session: Audit Matters-Archival

Session Moderator: Regan Schmidt (University of Saskatchewan)

1.1.1: Is Critical Audit Matter an Indicator of Poor Accruals Quality?

Yuntian Li*
(HEC Montréal)
Bing Luo
(San Francisco State University)
Zvi Singer
(HEC Montréal)
Jing Zhang
(University of Colorado Denver)

Discussant:
Emeline Deneuve
(ESSEC Business School)

1.1.2: Client-Specific Information in Key Audit Matters and Audit Risks

Emeline Deneuve*
(ESSEC Business School)
Andrei Filip
(ESSEC Business School)
Anne Jeny
(IESEG School of Management)

Discussant:
Sandra Scott
(University of Guelph)

1.1.3: Textual Similarities in Key Audit Matters Reported for Extractive Industry Firms

Sandra Scott*
(University of Guelph)
Fred Pries
(University of Guelph)

Discussant:
Yuntian Li
(HEC Montréal)

Session: Financial Reporting Capital Markets 1

Session Moderator: Han-Up Park (University of Saskatchewan)

1.2.1: 

1.2.2: Performance-Vesting Criteria for Executive Compensation and Earnings Quality

Darren Henderson* (Wilfrid Laurier University)
Kai Chen
(Wilfrid Laurier University)
Stephen Sapp
(University of Western Ontario)

Discussant: 
Han-Up Park (University of Saskatchewan)

1.2.3: Nudging Towards Better Earnings Forecasts

Han-Up Park*
(University of Saskatchewan)
Joshua Khavis
(University at Buffalo, SUNY)

Discussant: Darren Henderson (Wilfrid Laurier University)

Session: Corporate Governance

Session Moderator: Rebecca Villmann (FRAS Canada)

1.3.1: The Case of Operational Internal Audit being Replaced by Financial Internal Audit: Governance Options

Gary Spraakman*
(York University)

Discussant:
Jacqui Gagnon
(University of Regina)

1.3.2: Disability Disclosure in UK Annual Reports

Jacqui Gagnon*
(University of Regina)

Discussant: 
Hannes Gerstel
(Giessen University)

1.3.3: The Influence of Director Incentives on Directorship Portfolios

Hannes Gerstel*
(Giessen University)
Mohamed Khaled
(Giessen University)
Corinna Ewelt-Knauer
(Giessen University)
Arnt Wöhrmann
(Giessen University)

Discussant: 
Gary Spraakman
(York University)

Session: CSR, Ethics, Accountability 1-Archival

Session Moderator: Kenneth Fox (University of Saskatchewan)

1.5.1: The trade-off between public and professional interests in the IESBA Code of Ethics: Archival and empirical insights from the adoption of the Noclar standard

Sameera Khatoon Hassan*
(York University)
Linda Thorne
(York University)
Krista Fiolleau
(University of Waterloo)
Carolyn MacTavish
(Wilfrid Laurier University)
Pier-Luc Nappert
(Laval University)

Discussant:
Oussema El Ajel
(Brock University)

1.5.2: Environmental, Social and Governance Sustainability Disclosures: Evidence from EU and US

Zabihollah Rezaee*
(The University of Memphis)
Ehsan Poursoley
(Urmia University)
Saeid Homayoun
(University of Gävle)

Discussant: 
Sameera Khatoon Hassan
(York University)

1.5.3: Does Shareholder Activism Stimulate Green Innovation?

Samir Trabelsi
(Brock University)
Oussema El Ajel*
(Brock University)

Discussant: 
Zabihollah Rezaee 
(The University of Memphis)

Concurrent Sessions 1: Research (Online)

Concurrent Sessions 1: Research (Online)

Session: Accounting and IT

Session Moderator: Samuel Sponem (HEC Montreal)

1.1.1: Cybersecurity Disclosure in the Banking Industry: A Comparative Study

Maryam Firoozi*
(Carleton University)
Sana Mohsni
(Carleton University)

Discussant:
Alisher Mansurov (Nipissing University)

1.1.2: Towards a Theory of Maker's Knowledge: The Use of Artificial Intelligence in Accounting

Stefan Edlinger-Bach*
(The University of North Carolina at Chapel Hill)

Discussant:
Maryam Firoozi
(Carleton University)

1.1.3: Investor Reaction in Investment Discussion Board Forums to Impression Management in Earnings Press Releases of TSX Venture Exchange Firms

Alisher Mansurov* (Nipissing University)
Merridee Bujaki
(Carleton University)

Discussant: 
Stefan Edlinger-Bach
(The University of North Carolina at Chapel Hill)

Session: Audit & Fraud

Session Moderator: Ganesh Vaidyanathan (University of Saskatchewan)

1.2.1: Can Words Reveal Fraud? A Lexicon Approach to Detecting Fraudulent Financial Reporting

Daniyal Ahmed*
(PwC)

Discussant:
Lei Zhao
(City University of Hong Kong and Huazhong University of Science and Technology)

1.2.2: Auditing with a Chance of Whistleblowing

Minlei Ye*
(University of Toronto)
Lin Nan
(Purdue University)
Chao Tang
(Hong Kong University of Science and Technology)

Discussant:
Ganesh Vaidyanathan 
(University of Saskatchewan)

1.2.3: GAAP Changes and Auditing: Evidence from Explanatory Language, Audit Fees, and Auditor Changes

Lei Zhao*
(City University of Hong Kong and Huazhong University of Science and Technology)
Di Guo
(Hong Kong Baptist University)
Qiliang Liu
(Jiangxi University of Finance and Economics)
Wenfang Wang
(City University of Hong Kong)

Discussant:
Minlei Ye
(University of Toronto)

Session: Governance, Board & Auditor Choice

Session Moderator: Yan-Yi Chiou (National Defense University)

1.3.1: Product Market Threats and Auditor Choice

Cephas Simon Peter Dak-Adzaklo*
(City University of Hong Kong)
Emmanuel Ofosu
(City University of Hong Kong)
Raymond M.K. Wong
(City University of Hong Kong)

Discussant:
Yan-Yi Chiou
(National Defense University)

1.3.2: Governance and Financial Performance of Charitable Foundations

Zheyu Lu*
(Queensland University of Technology)
Yuyu Zhang
(Queensland University of Technology)
Alexandra Williamson
(Queensland University of Technology)

Discussant:
Cephas Simon Peter Dak-Adzaklo
(City University of Hong Kong)

1.3.3: Board Member Characteristics and Key Audit Matters

Yan-Yi Chiou* (National Defense University)

Chia-Chun Hsieh (National Chung Cheng University)

Discussant: 
Zheyu Lu
(Queensland University of Technology)

Session: CSR, Ethics, Accountability 1

Session Moderator: Amna Chalwati (Saint Mary's University)

1.4.1: ESG Contracting and Firm Value: Evidence from Canada

Samir Trabelsi
(Brock University)
Oussama El Ajel
(Brock University)
Amna Chalwati*
(Saint Mary's University)
Eymen Errais
(Tunis Business School)

Discussant:
Zhichao Li
(Durham University)

1.4.2: Why do Institutional Investors Request Climate Related Disclosures?

Shira Cohen*
(San Diego State University)
Igor Kadach
(IESE)
Gaizka Ormazabal
(IESE)

Discussant:
Jukka Kettunen
(Hanken School of Economics)

1.4.3: The Informativeness of Environmental Disclosures

Chia-Chun Hsieh*
(National Chung Cheng University)

Discussant: 
Shira Cohen
(San Diego State  University)

Session: Financial Reporting Capital Markets 1

Session Moderator: Jason Moschella (HEC Montreal)

1.5.1: Insider Trading and Cash Holdings

Jason Moschella*
(HEC Montréal)

Discussant:
Daphne Lau (City University of Hong Kong) 

1.5.2: The Effect of Labor Market Immobility on Syndicated-Loan Structures

Daphne Lau*
(City University of Hong Kong)

Discussant:
Jason Moschella
(HEC Montréal)

1.5.3: Why Don’t Analysts Always Value Earnings Conference Calls?

Zhongnan Xiang* (Temple University)
Sudipta Basu
(Temple University)

Discussant:
Yun Sun
(Bayes Business School, University of London)

1.5.4: Does Analysts’ Industrial Concentration Affect the Quality of their Earnings Forecasts?

Yun Sun*
(Bayes Business School, University of London)
Guanming He
(Durham University)

Discussant:
Zhongnan Xiang 
(Temple University)

 

Session: Financial Reporting & The Profession

Session Moderator: Suresh Kalagnanam (University of Saskatchewan)

1.6.1: The Impact of Mutual Trust on Information Intermediation: Evidence from Chinese Sell-Side Analysts

Shan Wu*
(Nanjing University)
Paul Brockman
(College of Business, Lehigh University)
Xianjie He
(Shanghai University of Finance and Economics)
Xun Hu
(Shanghai Lixin University of Commerce)

Discussant: Silu Wang
(Australian National University)

1.6.2: Public Scrutiny and Earnings Management

Silu Wang* (Australian National University)

Stanley Choi (Australian National University)

Discussant: 
Shan Wu 
(Nanjing University)

1.6.3: St. James Street Rules: Accountability for Public Finance in the Province of New Brunswick in the Absence of an Auditor General (1918-1967)

Brent White*
(Mount Allison University)

Discussant: 
Suresh Kalagnanam
(University of Saskatchewan)

 

11:30 a.m. – 12:45 p.m.

Lunch and Plenary Session

Certification 2.0: The Modernization of the CPA Certification Model (Hybrid)**

Certification 2.0: The Modernization of the CPA Certification Model (Hybrid)

Opening Remarks

Pamela SteerPamela Steer, FCPA, FCA, CFA
President & CEO
CPA Canada

 

 

 

 

Session Presenter

Lara GreguricLara 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.

Session Description

Competency Map 2.0 offers a jumping-off point for the creation of an entirely new CPA certification model, a project the profession is calling Certification 2.0. The project will translate the profession’s visionary new map into a modernized certification program that is agile, competitive, and on the cutting edge and prepares learners for rewarding careers as future-ready CPAs. This plenary session will explore the rationale for reimagining the CPA certification model and will highlight key aspects of the project.

1:00 p.m. – 2:30 p.m.

Concurrent Sessions 2

Concurrent Sessions 2: Education (In-Person)

Concurrent Sessions 2: Education (In-Person)

Education Session 2A: Case Approach Workshop

Time: 1:00pm - 2:30pm CST

Session Presenter:
Amie Lear, CPA, CA, is President of Densmore Consulting Services Inc. She manages Densmore’s operations and oversees the creation of our CFE Prep courses and CFE practice exams. As a lecturer in our CFE Prep courses, Amie has taught thousands of students since joining the Densmore team in 2005.

Session Description:
Using cases in your courses will help students develop the key skills of critical reading, adaptability and effective communication.  During this workshop, we will explore common weaknesses candidates exhibit related to those key skills.  We will work through the Densmore basic case approach that we teach students to sharpen and refine their case writing skills.  We will then explore ways for you to integrate cases into undergraduate and graduate courses.

Concurrent Sessions 2: Education (Hybrid)**

Concurrent Sessions 2: Education (Hybrid)

Education Session 2B: The Effects of the COVID-19 pandemic on Faculty and Graduate Students at Canadian Post-Secondary Institutions

Time: 1:00pm - 1:45pm CST

Session Presenter:
Sara Wick
(University of Guelph)

Session Description:
This session discusses the impact of the pandemic on both accounting faculty and graduate students. Concerning accounting faculty, we focus on caregivers of children as the shifts toward remote teaching and homeschooling may indicate significant changes in the work-family interface. We develop four testable hypotheses that explore why the productivity of accounting faculty who are caregivers might be affected differently during the pandemic than accounting faculty who are non-caregivers. Our path analysis results suggest that accounting faculty who identify as caregivers are more likely to have experienced negative effects on their productivity (i.e., research, teaching, and service), which arose from increased family-work conflict, which led to increased depletion. Concerning accounting graduate students, we find that many students are experiencing some stress and burnout due to exhaustion. Most students are coping using healthy strategies; however, we highlight correlations between stress and burnout for those who aren’t. We propose a series of possible interventions that faculty and administrators can adopt to support retention and future recruitment efforts.

Education Session 2C: Impacts of COVID-19 on Women and Caregivers in Academia at Canadian Post-Secondary Institutions and Suggestions Moving Forward

Time: 1:45pm - 2:30pm CST

Session Presenter:
Lindsay McLachlan (Brandon University)

Session Description:
Equity-seeking groups have been significantly impacted by COVID-19.  Join Brandon University’s Lindsay McLachlan as she discusses how the pandemic has impacted research, teaching, and other areas of work and life for women and caregivers.  Her findings are based upon 23 personal reflections from accounting academics across Canada collected in 2021.  Some findings include research stopped or slowed, lower productivity was experienced, academic integrity issues increased, interactions with students decreased, academics left the professional, mental health was adversely impacted, and academics lost dedicated work time.  Additionally, this same demographic provided suggestions to address these issues moving forward to help equity-seeking groups.  Suggestions include support from post-secondary institutions at all levels, additional funding, adjustments to tenure and promotion criteria, and the option for a reduced workload.

Concurrent Sessions 2: Research (In-Person)

Concurrent Sessions 2: Research (In-Person)

Session: Financial Reporting Debt Contracting

Session Moderator: Xijiang Su (University of Toronto)

2.1.1: Lease Recognition and Bank Loan Pricing: Evidence from ASC 842

Jonathan Yuan* (University of Waterloo)
Haihao Lu
(University of Waterloo)

Discussant:
Xijiang Su
(University of Toronto)

2.1.2: The Bundled Design of Institutional Loan Deals – An Information Asymmetry Perspective

Shibin Tang*
(University of Toronto)

Discussant:
Jonathan Yuan
(University of Waterloo)

2.1.3: Common Ownership in Syndicated Loan Markets

Xijiang Su*
(University of Toronto)

Discussant:
Shibin Tang
(University of Toronto)

Session: Audit Learning & Competencies

Session Moderator: Suresh Kalagnanam (University of Saskatchewan)

2.2.1: Enhancing CPA Competencies for Internal Audit Roles: Project Insights

Adam Vitalis* 
(University of Waterloo)
Efrim Boritz 
(University of Waterloo)
Laura Simeoni 
(University of Waterloo)

Discussant:
Errol Osecki
(York University)

2.2.2: Effects of Pandemic-Related Digitalization of Teaching on Student Grades

Stefan Veith*
(University of Applied Sciences Bremen)
Armin Varmaz
(University of Applied Sciences Bremen)

Discussant:
Adam Vitalis
(University of Waterloo)

2.2.3: Technology and the Changing Life of the Staff Auditors

Linda Thorne
(York University)
Krista Fiolleau
(University of Waterloo)
Carolyn MacTavish
(Wilfrid Laurier University)
Errol Osecki*
(York University)

Discussant:
Stefan Veith
(University of Applied Sciences Bremen)

Session: Accounting - Reporting and Forecasting

Session Moderator: Jennifer Yin (University of Toronto)

2.3.1: Competitive Threats from Foreign Rivals and Stock Price Crash Risk: Evidence from Antitrust Leniency Programs


Jeffrey Callen*
(University of Toronto)
Xiaohua Fang 
(Florida Atlantic University)

Discussant:
Sandra Chamberlain
(University of British Columbia)

2.3.2: Do High Quality Performance Targeting Practices Assist Managerial Disclosure Practices?: Evidence From the World Management Survey

Sandra Chamberlain
(University of British Columbia)
Emily Wang*
(Hong Kong University of Science and Technology)

Discussant:
Jennifer Yin
(University of Texas at San Antonio)

2.3.3: Accounting Estimates and Financial Analysts Forecasts

Jennifer Yin*
(University of Texas at San Antonio)
Jeffery Boone
(University of Texas at San Antonio)
Xueyun Sun
(University of Texas at San Antonio)

Discussant:
Jeffrey Callen
(University of Toronto)

Session: Taxation 1

Session Moderator: Nathalie Johnstone (University of Saskatchewan)

2.4.1: Offshoring Activities and Corporate Tax Planning: Evidence from Permanently Reinvested Earnings

Yaping Zheng* 
(McGill University)
Joonil Lee 
(Kyunghee University)
Peter Oh 
(McGill University)
Brian Wenzel 
(McGill University)

Discussant:
Jillian Adams
(University of Waterloo)

2.4.2: Cooperative versus Enforced Tax Audits: Implications for Tax Compliance and Spillover to Financial Reporting Quality

Andrew Bauer (University of Waterloo)
Jillian Adams*
(University of Waterloo)
Andrea Bauschke
(Ernst & Young)

Discussant:
Harun Rashid 
(California State University, Dominguez Hills)

2.4.3: Debt Vs Equity Issuance and Tax Planning

Harun Rashid* 
(California State University, Dominguez Hills)
MD Safayad Hossain
(University of New Hampshire)
Hussein Warsame  (University of Calgary)
Mark Anderson  (University of Calgary)

Discussant: 
Shahid Khan
(Penn State Berks)

Session: Management Accounting Experiments

Session Moderator: Alan Webb (University of Waterloo)

2.5.1: The Effect of Functional Diversity on Virtual Team Creativity: Behavioral and fNIRS Evidence

Adam Presslee*
(University of Waterloo)
Yasheng Chen
(Xiamen University)
Sue Yang
(Michigan State University)

Discussant:
Mike Wynes
(Wilfrid Laurier University)

2.5.2: Celebrating Failure – The Effects of Failure Awards on Escalation of Commitment and Risk-Taking

Rebecca Sabel*
(Justus-Liebig University)
Arnt Wöhrmann
(Justus-Liebig University)
Hannes Gerstel
(Justus-Liebig University)

Discussant:
Ala Mokhtar
(University of Waterloo)

2.5.3: Revisiting the Influence of Affect on Managers’ Capital Budgeting Decisions: The Moderating Role of Emotional Intelligence

Mike Wynes*
(Wilfrid Laurier University)
Errol Osecki
(Lakehead University)
Chris Wong
(Wilfrid Laurier University)

Discussant:
Rebecca Sabel 
(Justus-Liebig University)

Concurrent Sessions 2: Research (Online)

Concurrent Sessions 2: Research (Online)

Session: Financial Reporting Disclosure

Session Moderator: Jing Hee (University of Delaware)

2.1.1: Real Effects of Mandatory Disclosure of Forward-looking Demand Indicators

Mary Lee*
(University of Utah)

Discussant:
Jing He
(University of Delaware)

2.1.2: Product Market Competition and Disclosure Content Differentiation

Junqi Liu*
(Xiamen University)

Discussant:
Gary Entwistle (University of Saskatchewan)

2.1.3: Talk More to Pay Less? Patent Disclosure Subsequent to Successful Technological Innovation

Dongyoung Lee
(McGill University)
Jing He*
(University of Delaware)

Discussant:
Junqi Liu
(Xiamen University)

Session: CSR, Ethics, Accountability & Education

Session Moderator: Barbara Sainty (Brock University)

2.2.1: The Effect of Corporate Social Responsibility Assurance on its Value Relevance
Around the World

Lan Jin*
(Hong Kong Baptist University)
Stephen (Gaoguang)Zhou
(Hong Kong Baptist University)
Ahrum Choi
(Hong Kong Baptist University)

Discussant:
Barbara Sainty
(Brock University)

2.2.2: Persuading Shareholders to Vote with Managers using Environmental and Social Disclosures in Proxy Statements

Alice Lee*
(Temple University)
Sudipta Basu
(Temple University)
Todd Schifeling (Temple University)

Discussant:
Lan Jin
(Hong Kong Baptist University)

2.2.3: Practice Makes Better: Using Immersive Cases to Improve Student Performance in Capstone 1 and on Day 1 of the Common Final Examination

Barbara Sainty*
(Brock University)
Pascale Lapointe-Antune
(Brock University)

Discussant:
Alice Lee
(Temple University)

Session: Financial Reporting Capital Markets 2

Session Moderator: Jason Moschella (McGill University)

2.3.1: Creditor Rights, Implicit Covenants, and the Quality of Accounting Information

Nadav Steinberg
(Bank of Israel Research Department)
Assaf Hamdani
(Tel Aviv University and ECGI)
Yevgeny Mugerman
(Bar Ilan University)
Yishay Yafeh
(Hebrew University, CEPR and ECGI)
Ruth Rooz*
(The Hebrew University of Jerusalem)

Discussant: 
Pawel Bilinski
(Bayes Business School)

2.3.2: Do Insiders Follow their Competitors’ Trades?

Jason Moschella*
(HEC Montréal)

Discussant: 
Yi Liang
(Temple University)

2.3.3: Algorithmic Trading and Corporate Innovation: Evidence from the Tick Size Pilot

Pawel Bilinski*
(Bayes Business School)
Irene Karamanou (University of Cyprus)
Anastasia Kopita
(Cyprus University of Technology)
Marios Panayides (University of Cyprus)

Discussant:
Jason Moschella
(HEC Montréal)

Session: Financial Reporting Standards

Session Moderator: Dongyoung Lee (McGill University)

2.4.1: International Financial Reporting Standards and Inventory Management

Dongyoung Lee*
(McGill University)
Boochun Jung
(University of Hawaii at Manoa)
Jaehyeon Kim
(Ajou University)

Discussant:
Shijun Xia
(The University of California, Irvine)

2.4.2: Real Effects of Capitalized Research and Development Expenditures: A Leading Indicator for Future Innovation Performance?

Maria Assel*
(University of Augsburg)
Wolfgang Herb (University of Augsburg)
Philipp Sandner (Frankfurt School of Finance & Management)
Wolfgang Schultze (University of Augsburg)

Discussant:
Dongyoung Lee
(McGill University)

2.4.3: The Unintended Consequences of the FASB’s Simplification Initiative: Does ASU 2016-09 reduce earnings informativeness?

Shijun Xia*
(The University of California, Irvine)
Elizabeth Chuk
(The University of California, Irvine)
Qiao Wang
(The University of California, Irvine)

Discussant:
Maria Assel
(University of Augsburg)

 

2:30 p.m. – 3:00 p.m.

Exhibitors' Coffee

3:00 p.m. – 4:30 p.m.

Concurrent Sessions 3

Concurrent Sessions 3: Education (Hybrid)**

Concurrent Sessions 3: Education (Hybrid)

Education Session 3A: Assurance beyond the Financial Statement Audit

Session Sponsor

York University Liberal Arts Professional Studies Logo 2022


Session Moderators:
Joanne Jones
(York University)
Sandra Scott (University of Guelph)
Sandra Iacobelli (York University)

Session Panelists:
Tara ClemettTara 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 JanvierMarsha 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 MarshSarah 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 SpenceShelley Spence, CPA, CA
Director, Audit & assurance, Public Sector at Deloitte Canada

 

 

 

 

Amy YachshynAmy 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.

Education Session 3B: Competency Map 2.0 (CM2.0): Looking at CM2.0 through different lenses including sustainability, systems thinking and value creation

Session Presenters:
Lara GreguricLara 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 WiecekIrene 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 ThomasAndy 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.
English: https://www.youtube.com/watch?v=i2WiLzx5xbg
French: https://youtu.be/IjyZHKLqk0I

Concurrent Sessions 3: Research (In-Person)

Concurrent Sessions 3: Research (In-Person)

Session: CSR, Ethics, Accountability 2

Session Moderator: Bruce McConomy (Wilfrid Laurier University)

3.1.1: Corporate Social Irresponsibility and Firm Value: The Role of Institutional Investors

Samir Trabelsi*
(Brock University)

Discussant:
Alessandro Ghio
(Laval University)

3.1.2: Visibility of Environmental Concerns: Historical Evolution of the Water Management Arena of the Italian Alps from the 20th century

Tom Schneider*
(Toronto Metropolitan University)
Michele Andreaus  (University of Trent)
Laura Maran
(RMIT)

Discussant:
Samir Trabelsi
(Brock University)

3.1.3: Applications for Dialogic Accounting: Exploring Gen Z’s Views

Alessandro Ghio*
(Laval University)
Joanne Sopt
(San Francisco State University)
Charles Cho
(Schulich School of Business)

Discussant:
Thomas Schneider (Toronto Metropolitan University)

Session: Performance Management (French)

Session Moderator: Richard Fontaine (Univesité du Québec à Montréal)

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)

Discussant:
Kim Trottier (HEC Montréal)

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)

Discussant:
Richard Fontaine (Univesité du Québec à Montréal)

 

Session: Networking / Exhibitors

 

 

 

 

Session: Financial Reporting - Fresh Insights

Session Moderator: Regan Schmidt (University of Saskatchewan)

3.4.1: The Conservatism Principle and Asymmetric Preferences Over Reporting Errors

Timothy Shields*
(Chapman University)
Jivas Chakravarthy
(University of Texas Arlington)

Discussant:
Cédric Lesage
(Concordia University)

3.4.2: Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements

Michael J. Wynes
(Wilfrid Laurier University)
Michael Durney
(University of Iowa)
James Smith*
(University of Lethbridge)

Discussant:
Timothy Shields
(Chapman University)

3.4.3: What do we Know about Lobbying in Accounting?

Cédric Lesage*
(Concordia University)
Loïc Belzé
(EM Lyon)
Géraldine Hottegindre
(EM Lyon)
Marie-Claire Loison
(EM Lyon)

Discussant:
Mike Wynes
(Wilfrid Laurier University)

Concurrent Sessions 3: Research (Online)

Concurrent Sessions 3: Research (Online)

Session: Audit Quality

Session Moderator: Ping Zhang (University of Toronto)

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)

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)

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)

Session: Financial Reporting Capital Markets 3

Session Moderator: Tianshu Ma (University of Manchester)

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)

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)

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)

Session: External Pressures-Managerial & Financial Accounting

Session Moderator: Tisha King (Dalhousie University)

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:
Adam Presslee (University of Waterloo)

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)

3.3.3: Credit Governance and Corporate Cost Management

Yuqi Gu
(Willamette University)
Bo Ouyang* (Pennsylvania State University)

Discussant: 
Emily Wang (Hong Kong University of Science and Technology)

Session: Financial Reporting Earnings & Forecasts 1

Session Moderator: Benjamin Segal (Fordham University)

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)

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)

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)

 



Session: Experimental Insights

Session Moderator: Lan Guo (Wilfrid Laurier University)

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)

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: 
Lan Guo 
(Wilfrid Laurier University)

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)

 
4:45 p.m. – 5:45 p.m.

Panel Sessions**

Panel Session: Employer Panel (Hybrid)**

Panel Session: Employer Panel (Hybrid)**

CM2.0: Learn what Entry-level CPAs actually Do, Given the Increasing Automation trend

There has been much discussion about automation and its impact on traditional entry-level accounting jobs. Do you know how the job landscape has changed for your students? Join us for this informative panel discussion in which employers will discuss how technology and other changes are impacting the job landscape for entry-level CPAs.

Moderator: Sonia Dhaiwal (University of Guelph)

Panelists:

Carrie CarsonCarrie Carson, CPA, CA, is a Partner in Deloitte’s Assurance & Advisory practice located in Regina; is the Chair, Chartered Professional Accountants of Saskatchewan; and has been a facilitator for the CA Western School of Business. 

Carrie spent two years (2013-2014) in industry with SaskCentral as the Manager of Accounting & Reporting. In addition over the last 15 years, Carrie has provided both audit and advisory services to a variety of organizations including the financial services sector, with a focus on the credit union system. In addition, Carrie brings a broad range of other industry experience in areas of pension, real estate, crown corporations and agriculture.

Anita ChangAnita Chang, CPA, CA, is a Senior Manager in EY’s Strategy and Transactions practice focused on working with companies to build out their value creation agenda, with deep experience in driving capital efficiencies and design and execution of post-merger integration or divestiture strategies.

Prior to this, Anita spent 6 years in EY’s Assurance Practice, specializing in US GAAP and SOX, working with clients, coordinating global teams, around complex transactions including IPOs, transformative acquisitions, debt offerings, first-year SOX internal controls design, Chapter 11 bankruptcy declaration, restructuring and emergence. In 2016, Anita participated in an exclusive 50-person global exchange program with EY and spent 3 months working in São Paulo, Brazil.

Anita serves as the co-chair of the EY Vancouver Professional Women’s Network and often supports teams in client discussions around integrating DEI into their business strategy. She is also the incoming Co-Director of the EY Entrepreneur of the Year Program in the Pacific Region.

Adynea RussellAdynea Russell, FCPA, FCA, is an Assurance Partner in MNP’s Regina office as well as Vice-President Assurance for MNP.  Delivering strong business advice on a broad range of issues, Adynea works with private and public companies and government organizations of all sizes, conducting audits, reviews and compilations, providing tax services and helping them stay compliant.  With more than 20 years of experience in public practice, Adynea is adept at listening to what clients need and customizing solutions and services so that they meet those needs. She works closely with clients, thoroughly reviewing financial statements and records and conducting in-depth analyses to identify and solve problems. 

Adynea has helped lead the evolution of how assurance and related engagements are being performed, from highly manual with very limited technology all the way to using AI, robotic process automation and other technologies to automate and provide efficiencies and greater insights. These have reduced or removed mundane assurance tasks and allowed all team members to focus on higher risk areas, using professional skepticism and analytical mindsets to provide greater value through the assurance process.

Brittany WalterBrittany Walter is an Audit Partner with KPMG Saskatoon with over 15 years of experience leading audit engagements including experience working with large multinational companies listed in both Canada and the United States. She has experience with Canadian and US securities exchange engagements helping her clients with various transactions including acquisitions, IPOs, Reverse Takeovers and debt and equity financing. Brittany has also assisted clients with accounting implications of complex transactions, IFRS conversion, and adoption of accounting policies and standards as well as reporting under ESMA and emerging areas such as ESG. As a firm KPMG has developed platforms and tools such as data and analytics that are being utilized in the performance of audit and advisory engagements, where in her role as audit partner Brittany is responsible for the execution of the analysis that is performed over the findings from these tools, the corresponding impact on financial statements and providing guidance to clients.

Technology is being utilized to provide more insight into our clients systems and information where we can provide valuable observations in our role.

Panel Session: Editors' Panel (Hybrid)**

Panel Session: Editors' Panel (Hybrid)

Moderator:

Cedric LesageCédric Lesage is the Lawrence S. Bloomberg professor at Concordia University, Montreal, Canada. He is currently Director of the doctoral program at the John Molson School of Business. He was President of the Association Francophone de Comptabilité (AFC), and Vice President at large of the International Association for Accounting Education & Research (IAAER), and director of the CEFAG Doctoral Program of Excellence in France. After a professional experience in an audit firm (Ernst & Young Paris), he obtained his PhD from the University of Rennes 1. Assistant, then Associate Professor at IAE Rennes, he became Professor, first at the IAE of Rennes, then at the IAE of Paris, University Paris La Sorbonne. He then joined HEC Paris for 10 years as Associate Professor. He has been a guest speaker at various European and North American universities, and has been visiting professor at Concordia University, Canada (2012) and at New York University-Shanghai, China (2014). He has co-authored two books (Introduction à la Comptabilité, with B. Colasse, and Connectionnist Approaches in Management, with M. Cottrell) and has published research articles in Accounting, Auditing & Accountability, Comptabilité-Contrôle-Audit, Contemporary Accounting Research, European Accounting Review, Journal of Business Ethics, etc. His main research theme focuses on governance issues, mainly from the auditor's point of view, as well as the study of fraudulent behavior in companies. He is a member of scientific committees of various international scientific associations, associate editor and member of several editorial boards of international scientific journals.

Panelists:

Leslie BergerLeslie 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.

Robert KnechelW. Robert Knechel, PhD is Distinguished Professor and the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, Gainesville, Florida. He is currently the Director of the International Accounting and Auditing Center (IAAC) located within the Fisher School of Accounting. Robert holds appointments at the University of Auckland as a Professor of Accounting Research and the University of New South Wales as a Professor of Auditing. He is on the Board of the Foundation for Audit Research in the Netherlands and is a past member of the Standing Advisory Group (SAG) to the Public Company Accounting Oversight Board (PCAOB). He is currently the Senior Editor for The Accounting Review. He has previously served as the Senior Editor of Auditing: A Journal of Practice & Theory from 2011 through 2014. Robert’s prior research has been regularly published in several leading journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting Organizations and Society, and Auditing: A Journal of Practice & Theory. He was honored with the 2015 Outstanding Educator in Auditing Award given by the Auditing Section of the American Accounting Association and has received Honorary Doctorates from BI Oslo (Norway) and Nyenrode University (Netherlands).

Alan WebbAlan 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.

6:00 p.m. – 6.45 p.m.

Annual General Meeting**

7:30 p.m. – 10:00 p.m.

Social Event

Social Event Details

Riverview Balcony Opening

The 2022 CAAA Conference social event will take place at Remai Modern.

Social Event Sponsor

Rotman Logo 2022

Saturday, June 11, 2022
8:00 a.m. – 8:30 a.m.

Breakfast

8:30 a.m. – 9:30 a.m.

Day's Introduction and Keynote Address**

Keynote Speaker: Professor Airini

Dr AiriniProf Airini is the Provost and Vice-President Academic at the University of Saskatchewan (USask). Airini joined the USask in February 2021 and holds a professorial appointment in the College of Education. Her three-decade career is defined by her leadership internationally and domestically in areas of equity in higher education, Indigenous advancement, and converting research and policy into improved education outcomes.

Airini has more than 20 years experience in senior academic administration at world-class universities internationally, and most recently, Airini was Dean of the interdisciplinary Faculty of Education and Social Work at Thompson Rivers University (BC, Canada). Airini holds academic appointments in three countries – Australia, Canada, and New Zealand (NZ).

Airini is the author/co-author of more than 100 research articles, books, and reviewed papers and reports. Airini received the top national research award for New Zealand for collaborative research in education, and the University of Auckland’s excellence in equity award. Airini is a member of the Royal Society of New Zealand. UBC recognized Dr Airini as an Outstanding Alumni and Indigenous Woman Leader.

Dr Airini is a national representative in two sports, a multisport eventer, and is one of only 40 selected from around the world to race The Yukon 1000 – the world’s longest canoe race from Whitehorse to Alaska, paddling 1000 miles in nine days or less, on the Yukon River.

Keynote Sponsor

Edwards School Of Business University of Saskatchewan

9:45 a.m. – 11:15 a.m.

Concurrent Sessions 4

Concurrent Sessions 4: Education (Hybrid)**

Concurrent Sessions 4: Education (Hybrid)

Session 4A: Cert2.0: Help Design the Next Generation, Entry-level CPA Learning Experience (Education, Work and Assessment)

Session Presenters:
Lara GreguricLara 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 WiecekIrene 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 ThomasAndy 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.

Session 4B: Accounting for Impact

Session Moderator:
Blerita Korca
(University of Trento)

Session Presenters:
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.

Concurrent Sessions 4: Research (In-Person)

Concurrent Sessions 4: Research (In-Person)

Session: Financial Reporting COVID

Session Moderator: Amin Mawani (University of york)

4.1.1: Executive Political Leaning and COVID-19 Disclosures

Ivee Yixing Che*
(University of Waterloo)
Changling Chen
(University of Waterloo)
Victor Xiaoqi Wang
(California State University, Long Beach)

Discussant:
Ilona Bastiaansen (University of Connecticut)

4.1.2: Design Flaws in the COVID-19 Wage and Rent Subsidy Programs in Canada

Amin Mawani*
(York University)
Salim Hajee 
(EmployeeSoft Inc)

Discussant:
Ivee Yixing Che
(University of Waterloo)

4.1.3: The Role of Disclosure Quality in Financially Distressed Firms during the COVID-19 Pandemic

Ilona Bastiaansen* (University of Connecticut)
Cianna Duringer (University of Connecticut)

Discussant:
Amin Mawani
(York University)

Session: CSR and Planning (French)

Session Moderator: Vincent Gagné (Université de Sherbrooke)

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)

Discussant:
Lionel Bahl
(Université de Sherbrooke)

Please note that this presentation will be in French only.

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)

Discussant: Samuel Sponem (HEC Montréal)

Please note that this presentation will be in French only.

 

Session: Taxation 2

Session Moderator: Pradeep Sapkota (University of North of Texas)

4.3.1: Private Interaction With Management: Evidence from Textual Analysis of Analyst Report

Yaping Zheng* (McGill University)

Discussant: 
YongQiang Chen 
(Wilfrid Laurier University)

4.3.2: External Audit Firm Tax Expertise and Effective Tax Planning

Pradeep Sapkota* (University of North Texas)

Discussant:
Yaping Zheng
(McGill University)

4.3.3: Earnings Management, Tax Planning, and Their Combined Impacts on the Persistence of Book Income and its Components

YongQiang Chen*
(Wilfrid Laurier University)

Discussant:
Pradeep Sapkota
(University of North Texas)

Session: Financial Reporting Intangibles

Session Moderator: Han-Up Park (University of Saskatchewan)

4.4.1: Do Amounts and Properties of Accruals Differ for Physical versus Knowledge Firms?

Aneel Iqbal*
(University of Calgary)
Anup Srivastava
(University of Calgary)

Discussant:
Thomas Kaspereit 
(University of Luxembourg)

4.4.2: Value of Internally Generated Intangible Capital

Aneel Iqbal*
(University of Calgary)
Shivaram Rajgopal (University of Calgary)
Anup Srivastava (University of Calgary)
Rong Zhao
(University of Calgary)

Discussant:
Han-Up Park
(University of Saskatchewan)

4.4.3: The Rise of Intangible Investments in Cross-Sectional Earnings Forecasting and Implied Cost of Capital Estimation

Thomas Kaspereit* (Université du Luxembourg)

Discussant:
Aneel Iqbal
(University of Calgary)

Session: Unique Methods and Focus

Session Moderator: Ganesh Vaidyanathan (University of Saskatchewan)

4.5.1: Do Constraints Have to Be Constraining? A Textual Analysis of Constraints and Organizational Performance

Yan Ma*
(University of Calgary)
Mark Anderson
(University of Calgary)
Rajiv Banker
(Temple University)

Discussant: Ganesh Vaidyanathan (University of Saskatchewan)

4.5.2: Matching Audit Partners with Client Firms

Pauline Wu*
(University of British Columbia)

Discussant:
Yan Ma
(University of Calgary)

4.5.3: The Influence of Client Aggression and Coping Strategies on Audit Quality: Survey Findings and Experimental Evidence

Tim Bauer
(University of Waterloo)
Sean Hillison
(Virginia Tech)
Ala Mokhtar*
(University of Waterloo)

Discussant:
Pauline Wu
(University of British Columbia)

4.5.4: Preparing Accountants of the Future: Examining an Undergraduate Program in Accounting Data and Analytics

Poh-Sun Seow
(Singapore Management University)
Gary Pan
(Singapore Management University)
Clarence Goh*
(Singapore Management University)
Magdeleine Lew
(Singapore Management University)

Discussant: 
Mark Klassen (University of Saskatchewan)

Concurrent Sessions 4: Research (Online)

Concurrent Sessions 4: Research (Online)

Session: Tax

Session Moderator: Oliver Okafor (Toronto Metropolitan University)

4.1.1: Political Sentiment and Corporate Tax Avoidance

Yi Liu*
(Trent University)
Zehua Zhang
(McMaster University)
Ran Zhao
(Claremont Graduate University)

Discussant:
Til-Arne Hahn (HEC Montreal)

4.1.2: Global Justice and Tax Compliance Intentions

Jonathan Farrar
(Wilfrid Laurier University)
Amy Hageman
(Kansas State University)
Oliver Okafor*
(Toronto Metropolitan University)

Discussant:
Yi Liu
(Trent University)

 4.1.3: "Does it Matter?" or "Is it Right?": Understanding the Approaches to Tax Work by Differently Trained Practitioners

Till-Arne Hahn*
(HEC Montreal)
Tisha King
(Dalhousie University)
Suzanne Landry
(HEC Montreal)

Discussant:
Oliver Okafor
(Toronto Metropolitan University)

Session: Financial Reporting Earnings & Forecasts 2

Session Moderator: Jay Junghun Lee (University of Massachusetts)

4.2.1: Earnings versus Cash Flows in Equity Valuation: Evidence from the COVID-19 Crisis

Jay Junghun Lee*
(University of Massachusetts Boston)
Jeong-Bon Kim
(City University of Hong Kong)
Junwoo Kim
(Oakland University)

Discussant:
Sudipta Basu
(Temple University)

4.2.2: The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense

Yi Liang*
(Temple University)
Sudipta Basu
(Temple University)
Tom Canace
(Wake Forest University)
Mark Cecchini
(University of South Carolina)

Discussant:
Jay Junghun Lee
(University of Massachusetts Boston)

4.2.3: Why Subsample-Based Proxies should not be Used as Dependent Variables

Sudipta Basu*
(Temple University)
Dmitri Byzalov
(Temple University)

Discussant:
Amna Chalwati (Saint Mary's University)

Session: CSR, Ethics, Accountability 2

Session Moderator: Samir Trabelsi (Brock University)

4.3.1: Does Media Coverage of Firms' Environment, Social, and Governance (ESG) Incidents Affect Analyst Coverage and Forecasts?

Zhichao Li*
(Durham University)
Guanming He
(Durham University)

Discussant:
Geraldine Hottegindre
(Emlyon Business School)

4.3.2: The Costs of Being Sustainable: Cross-Country Evidence

Jukka Kettunen* (Hanken School of Economics)
Gonal Colak
(Hanken School of Economics)

Discussant:
Chia-Chun Hsieh
(National Chung Cheng University)

4.3.3: Strategies de Réponse des Big 4 au Processus Européen de Reforme de l'Audit

Géraldine Hottegindre* (Emlyon Business School)
Marie-Claire Loison
(Emlyon Business School)
Loïc Belze
(Emlyon Business School)

Discussant:
Samir Trabelsi

Please note that this presentation will be in French only.

11:30 a.m. – 1:00 p.m.

Awards Lunch and Closing Remarks**

2022 CAAA Awards

Congratulations to all the 2022 CAAA Awards winners!

Awards Lunch Sponsor

University of Calgary Haskayne School of Business

The Canadian Accounting Hall of Fame

Congratulations to all the 2022 inductees to the Canadian Accounting Hall of Fame!

Read the biographies of each of the 2022 inductees on the Canadian Accounting Hall of Fame webpage!

*Presenting author

**The Canadian Academic Accounting Association (CAAA) will be recording hybrid sessions during the CAAA conference. The recordings will be hosted on the CAAA website (caaa.ca) via Vimeo in non-downloadable form.

As a delegate of the conference, you may be recorded on video and audio in these sessions.

By your attendance at a hybrid session during conference, you give the CAAA permission: 

  • To record your person/image in sessions, and your voice if you make a comment, ask questions, etc., during the course of the conference recording; 
  • To use your image, voice, or content in conference video materials posted online

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