Steven Salterio

Steven Salterio

Professor & Stephen J.R. Smith Chair of Accounting and Auditing

Overview

Steve Salterio is the Stephen J. R. Smith Chair of Accounting and Auditing in the Smith School of Business, Queen's University. Steve is currently an Editor at The Accounting Review. Steve carries out award winning research on the balanced scorecard, auditor-client management negotiations, and field research methods.

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Academic Area

  • Accounting

Interest Topics

  • Accounting
  • Governance

Faculty Details

Profile

Full Bio

Steve Salterio is the Stephen J. R. Smith Chair of Accounting and Auditing in the Smith School of Business, Queen's University in Canada where he has taught in the undergraduate, graduate diploma, masters and PhD programs.

Steve is an Editor at The Accounting Review, past Senior Editor at Behavioral Research in Accounting, and a past Editor (in-Chief) and Editor of Contemporary Accounting Research with numerous editorial board appointments and ad hoc Editorships. Steve’s research on the balanced scorecard, auditor-client management negotiations, and field research methods aided in establishing those accounting and auditing research areas. Steve received the Lifetime Notable Contribution to Behavioral Accounting Research Award (AAA Accounting, Behavior and Organizations Section), the Haim Falk Award for Distinguished Contribution to Accounting Thought (CAAA), the Notable Contribution to Audit Literature Award (AAA Audit Section) and the Smith Excellence in Research Award. Steve has supervised ten PhD dissertations, acted as external doctoral examiner, and received the AAA Audit’s Section Outstanding Dissertation Supervisor recognition. Steve has published extensively in The Accounting Review, Accounting Organizations and Society, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of Management Accounting Research, Journal of Business Ethics and Journal of Accounting Research among other academic and practitioner outlets. Steve received the honorific ‘Fellow’ title for contributions to the accounting profession, is a Canadian Chartered Professional Accountant (FCPA, FCA), and graduated with a PhD from the University of Michigan.

Other factoids

  • Inaugural Smith Chair 2016-2021
  • Inaugural PwC/Thomas O’Neill Faculty Research Fellow of Accounting - 2005 to 2016
  • He is or has been an editorial board member at Auditing: A Journal of Practice & Theory, Accounting Organizations and Society, Behavioral Research in Accounting, Journal of Management Accounting Research, and The Accounting Review among others.
  • His doctoral graduates accepted initial positions at universities in Hong Kong (City University), Korea (KAIST), USA (Virginia Tech) and Canada (Saskatchewan, UQAM, Brock, Western, Ryerson, Windsor and Carleton).
  • Co-authored two editions of an auditing and assurance textbook entitled Auditing: Assurance and Risk with Robert Knechel.
  • His research has received extensive external funding from government granting agencies
  • (Social Sciences and Humanities Research Council) and industry (CICA, CAAA, CGA). Two professional articles (with Tony Atkinson) were recognized as Articles of Merit by the International Federation of Accountants.

Academic Degrees

Ph.D.
University of Michigan (1993)

B.Com.
Mount Allison University (1982)

Academic Experience

Smith School of Business, Queen’s University
Professor (tenured) (2003 - Present)
Director, CPA Centre for Governance (2008-2016)

University of Waterloo
Associate Professor (tenured) (1998-2003)

University of Alberta
Assistant Professor (1993-1998)

University of Michigan
Teaching Assistant (1992-1993)
Research Assistant (1989-1992)
Teaching Assistant (1988-1989)

University of New Brunswick
Lecturer (1986-1988)

Atlantic School of Chartered Accountancy
Contract Lecturer (1986-1993)

Society of Management Accountants 
Contract Lecturer (1986-1988)

Publications

Chapters in books (* refereed)

*Salterio, S. E. and P. M. (Estha) Gondowijoyo. ‘Moving beyond the lab’: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Accounting Research. 2017, forthcoming. In Libby, T. and L. Thorne (editors), The Routledge Companion to Behavioural Research in Accounting. Routledge.

*Hayne, C. and S. E. Salterio, Chapter 26 Accounting and Auditing. 2014. pp. 421-440. In M. Bovens, R. E. Goodin and T. Schillemans (editors), Oxford Handbook Of Public Accountability. Oxford University Press: Oxford UK. 

Salterio, S. E. (2006). Comments on “Rethinking the Role of the Auditor” in Paul D. Paton, ed., Challenge and Change in Securities Regulation: Proceedings of the 12th Queen's Annual Business Law Symposium. Kingston: Queen's University Faculty of Law, (2005): 204-215.

*Kotchetova, N. and S. Salterio. Judgment and Decision Making Research in Accounting 2004 (pp. 547-566). In D. Kohler and N. Harvey (editors) Blackwell Handbook of Judgment and Decision Making. Blackwell Publishing: Malden MA USA. 

Salterio, S. Chapter 13 A Strategic Systems Approach to the Financial Audit. 2001 (pp. 470-481). In J. Robertson and W. Smieliauskas Auditing: An International Approach, Second Canadian Edition and updated for W. Smieliauskas and J. Robertson, Auditing: An International Approach, Third Canadian Edition. 2004 (pp. 476-491) McGraw Hill: Toronto.

*Greenwood, R. and S. Salterio. Loblaw Companies LTD. 2002 (pp. 165-210). In T. Bell and I. Solomon (editors) Cases in Strategic-systems Auditing. KPMG and University of Illinois: Montvale NJ and Champaign IL. 

*Gibbins, M. and S. Salterio. Experimental Accounting Research: Current Methodological Issues and Debates. 1996 (pp. 9-53). In A. Richardson (editor). Research Methods in Accounting: Issues and Debates CGA Research Monograph No. 25. CGA Canada Research Foundation: Vancouver.

Academic Research Articles (peer reviewed)

Libby, T., & Salterio, S.E. (2019). Deception in Management Accounting Experimental Research: “A Tricky Issue” Revisited. Journal of Management Accounting Research. 31 (2), 143-158.

Hoang, K., Salterio, S. E. & Sylph, J. (2018). Barriers to Transferring Auditing Research to Standard Setters. Accounting Perspectives. 17 (3), 427-453.

Stein, M., Salterio, S. E., & Shearer, T. (2017). 'Transparency' in Accounting and Corporate Governance: Making Sense of Multiple Meanings. Accounting and the Public Interest, 17 (1), 31–59.

Koch, C. & Salterio, S. E. (2017). The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments. The Accounting Review, 92 (5), 117-142.

Kenno, S. A., McCracken, S. A., & Salterio, S. E. (2017). Financial Reporting Interview-Based Research: A Primer with an Illustrative Example. Behavioral Research in Accounting, 29 (1), 77-102.

Malsch, B. & Salterio, S. E. (2016). Doing Good Field Research: Assessing the Quality of Audit Field Research. Auditing: A Journal of Practice & Theory, 35 (1), 1-22.

Salterio, S. E. (2015). Barriers to Knowledge Creation in Management Accounting Research. Journal of Management Accounting Research, 27 (1), 151-170.

Gold, A., Gronewold, U., & Salterio, S. E. (2014). Error Management in Audit Firms: Error Climate, Type and Originator. The Accounting Review, 89 (1), 303-330.

Luo, Y. & Salterio, S. E. (2014). Governance Quality in a 'Comply or Explain' Governance Disclosure Regime. Corporate Governance: An International Review, 22 (6), 460-481.

Gronewold, U., Gold, A., & Salterio, S. E. (2013). Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type. Journal of Business Ethics, 117 (1), 189-208.

Salterio, S., Conrad, J. E., & Schmidt, R. N. (2013). Canadian Evidence of Adherence to Comply or Explain Corporate Governance Codes: An International Comparison. Accounting Perspectives, 12 (1), 23-51.

Salterio, S. E. (2012). Balancing the Scorecard through Academic Accounting Research: Opportunity Lost? Journal of Accounting & Organizational Change, 8 (4), 458-474. (Lead article).

Salterio, S. E. (2012). Fifteen Years in the Trenches: Auditor-Client Negotiations Exposed and Explored. Accounting and Finance, 52 (1), 233-286.

Chen, Q., Kelly, K., & Salterio, S. E. (2012). Do Changes in Audit Actions and Attitudes Consistent with Increased Auditor Scepticism Deter Aggressive Earnings Management? An Experimental Investigation. Accounting, Organizations and Society, 37 (2), 95-115.

Lu, H., Richardson, G., & Salterio, S. E. (2011). Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting. Contemporary Accounting Research, 28 (2), 675-707.

McCracken, S., Salterio, S. E., & Schmidt, R. N. (2011). Do Managers Intend to Use the Same Negotiation Strategies as Partners? Behavioral Research in Accounting, 23 (1), 131-160.

Gibbons, M. S., McCracken, S., & Salterio, S. E. (2010). The Auditor's Strategy Selection for Negotiation with Management: Flexibility of Initial Accounting Position and Nature of the Relationship. Accounting, Organizations and Society, 35 (6), 579-595.

Knechel, W. R., Salterio, S. E., & Kochetova-Kozloski, N. (2010). The Effect of Benchmarked Performance Measures and Strategic Analysis on Auditors' Risk Assessments and Mental Models. Accounting, Organizations and Society, 35 (3), 316-333.

Free, C., Salterio, S. E., & Shearer, T. (2009). The Construction of Auditability: MBA Rankings and Assurance in Practice. Accounting, Organizations and Society, 34 (1), 119-140.

McCracken, S., Salterio, S. E., & Gibbins, M. (2008). Auditor-Client Management Relationships and Roles in Negotiating Financial Reporting. Accounting, Organizations and Society, 33 (4-5), 362-383.

Salterio, S. E. (2008). A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing. Accounting Perspectives, 7 (2), 111-122.

Gibbins, M., McCracken, S. A., & Salterio, S. E. (2007). The Chief Financial Officer's Perspective on Auditor-Client Negotiations. Contemporary Accounting Research, 24 (2), 387422.

Gibbons, M., McCracken, S. A., & Salterio, S. E. (2005). Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls. Auditing: A Journal of Practice & Theory, 24 (1), 171-193.

Libby, T., Salterio, S. E., & Webb, A. (2004). The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment. The Accounting Review, 79 (4), 1075-1094.

Gunz, S. & Salterio, S. E. (2004). What if Andersen had shredded in Toronto or Calgary? The Potential for Criminal Liability for Canadian Public Accounting Firms. Canadian Accounting Perspectives. 3 (1), 58-84.

Lipe, M. G. & Salterio, S. (2002). A Note on the Judgmental Effects of the Balanced Scorecard's Information Organization. Accounting, Organizations and Society, 27 (6), 531-540.

Gibbons, M., Salterio, S., & Webb, A. (2001). Evidence about Auditor-Client Management Negotiation Concerning the Client's Financial Reporting. Journal of Accounting Research, 39 (3), 535-563.

DeZoort, F. T. & Salterio, S. E. (2001). The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments. Auditing: A Journal of Practice & Theory, 20 (2), 31-47. [Reprinted in N. Brennan, Corporate Governance and Financial Reporting. 2007. SAGE Publications, London.]

Beasley, M. S. & Salterio, S. E. (2001). The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience. Contemporary Accounting Research, 18 (4), 539-570.

Lipe, M. G. & Salterio, S. E. (2000). Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, 75 (3), 283-298. [Reprinted in J. Edwards, Emerging Practices in Cost Management. 2001. Warren, Gorham & Lamont Professional Publishing Division, Research Institute of America Inc.]

Salterio, S. & Koonce, L. (1997). The Persuasiveness of Audit Evidence: The Case of Accounting Policy Decisions. Accounting, Organizations and Society, 22 (6), 573-587.

Salterio, S. & Denham, R. (1997). Accounting Consultations Units: An Organizational Memory Analysis. Contemporary Accounting Research, 14 (4), 669-691.

Salterio, S. (1996). Decision Support and Information Search in a Complex Environment: Evidence from Archival Data in Auditing. Human Factors, 38 (3), 495-505.

Salterio, S. (1996). The Effects of Precedents and Client Position on Auditors' Financial Accounting Policy Judgement. Accounting, Organizations and Society, 21 (5), 467-486.

Salterio, S. (1994). Researching Accounting Precedents: Learning, Efficiency, and Effectiveness. Contemporary Accounting Research, 11 (1), 515-542.

Cases and Discussions (*refereed)

Salterio, S. E. (2018). Signaling effects of scholarly profiles–the editorial teams of North American accounting association journals: A personal perspective. Critical Perspectives on Accounting. 51, 78-83. [Invited].

Salterio, S. E. (2014). We Don't Replicate Accounting Research - or Do We? Contemporary Accounting Research, 31 (4), 1134-1142.

Salterio, S. E. (2012).  Ships Passing in the Night: Highlighting Complementary Accounting Research across Paradigms. Contemporary Accounting Research. 29 (2): 360.

Salterio, S. E. (2011). Twenty-Fifth Anniversary of the Contemporary Accounting Research Conference Issue: Editorial. Contemporary Accounting Research. 28 (4): 1082-1085.

Salterio, S. (2008). Renovating the Audit Profession: A Brief Rejoinder to Jamal. Accounting Perspectives. 7 (2): 127-130.

*Davies, A., & Salterio, S. E. (2007). Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts. Accounting Perspectives. 6 (1): 95-113. [First place case in the 2006 English case competition of the Canadian Academic Accounting Association.]

Salterio, S. E. & Webb, A. (2006).  HONESTY in Accounting & Control: A Discussion of Hannan, Rankin and Towry. Contemporary Accounting Research. 23 (4): 916-932. 

Salterio, S. E. & Hiscock, D. (2004). Sleemans Breweries LTD. In J. Robertson and W. Smieliauskas Auditing: An International Approach, Second Canadian Edition. McGraw Hill: Toronto 2001 (pp. 482-487) and revised version in W. Smieliauskas and J. Robertson. Auditing: An International Approach. Third Canadian Edition (2004): 492-497.

Salterio, S. E. (1999). A Discussion of External Auditors’ Reliance on Work Performed by Internal Auditors: The Influence of Fee Pressures on This Reliance Decision. Auditing: A Journal of Practice & Theory, 18 (Supplement): 137-142.

Salterio, S. E. (1998). A Discussion of a Methodology for Developing Measurement Criteria for Assurance Services: A Measurement Theory Perspective. Auditing: A Journal of Practice & Theory. 17 (Supplement): 93-98.

Articles - Professional and Practice Publications

Salterio, S. E. It could take two years for the economy to recover from the coronavirus pandemic. The Conversation. April 2020 (Reprinted in longer format in Smith Insight).

Evans, R. and S. E. Salterio. Forcing Reports to Ottawa undermines First Nations Accountability. Globe & Mail. January 4, 2016. (Reprinted in long format in Smith Business Journal, June 2016)

Salterio, S. E. Shedding light on negotiations. CA Magazine. April 2013. (Editorial review).

Salterio, S. Risk Management and Accountability: More than just insurance. The Philanthropist. (2012). 24 (3): 239-241. (Editorial review).

Salterio, S. E. and P. Legresley. Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency. The Philanthropist. (2011). 23 (4): 555-573. (Editorial review).

Salterio, S. Governance: Accounting for non-profits. National Post (Financial Post). July 20, 2010 FP 15.

Chen, Q., S. Salterio and P. Murphy. Fraud in Canadian Nonprofit Organizations as Seen through the Eyes of Canadian Newspapers, 1998-2008. The Philanthropist. (2009). 22 (1): 24-39. (Editorial review).

Salterio, S. and M. Stein. Seeing through (the) meaning of transparency (op-ed). Bottom Line (June 2009) 16.

Salterio, S. No need to chase “Holy Grail”. (op-ed) Bottom Line. (June 2008) 15.

Salterio, S. SOX for Canada. (op-ed) National Post. Don Mills, ON. (March 21, 2006) FP 19.

Salterio, S. (with contributions from the AAA Auditing Section Research Committee). Tapping Scarce Resources: Obtaining Access to Auditor Participants and Proprietary Audit Firm Data. The Auditor’s Report. (Summer, 2004).

Salterio, S. & A. Webb. The Balanced Scorecard: Rhetoric versus Research. CA Magazine. (August 2003) 39-41. (Editorial review).

Atkinson, A. & S. Salterio. Function vs. Form: Taking Control of the Corporate Governance Quandary. CMA Management (September 2002), 23-27. (Editorial review.) 

Atkinson, A. & S. Salterio. Shaping Good Conduct. CMA Management (February 2002), 19-23. (Editorial review). 

Salterio, S. What makes an expert? CA Magazine. (March 2000). 38-39, 49-51. (Editorial review).

Denham, R. & S. Salterio. Variable practices: A review of infirm accounting consultations. CA Magazine. (January 1998). 38-39, 45. (Editorial review).

Other Scholarly Work

Video

Hoang, K., Y. Luo and Salterio. 2018. The Case for Evidence Informed Audit Standard Setting. Posted on Smith School of Business YouTube channel November. https://www.youtube.com/watch?v=IbvyhkOzGnw  10:28 in length.

Technical reports

Salterio, S. 2018. Response to the Monitoring Group on the Future of International Auditing, Ethics and Education Standard Setting. Monitoring Group. February. 15 pages plus three appendices.

Salterio, S. & J. Conrod. 2009. Corporate Governance: Platitudes, Principles or Best Practices? CA-Queen’s Centre for Governance. Kingston ON. March. 25 pages.

Chen, Q., & S. Salterio. 2008. Fraud in Canadian Nonprofit Organizations as Seen through the Eyes of Canadian Newspapers, 1998-2008. CA-Queen’s Centre for Governance. Kingston ON. October.  34 pages.

Salterio, S. 2008. Audit Committees on Canada’s “Big Board” Fall into Line; Little Guys Continue to Lag. CA-Queen’s Centre for Governance. Kingston ON. July. 15 pages.

Salterio, S. & R. Schmidt. 2007. Management’s Evaluation of Design Effectiveness of Internal Controls over Financial Reporting:  Weak Regulation and Inconsistent Compliance. CAQueen’s Centre for Governance. Kingston ON. October. 40 pages.

Salterio, S. & R. Schmidt. 2006. An Early Look Internal Controls at Canadian Public Companies: SOX 404 Reporting. CA-Queen’s Centre for Governance. Kingston ON. December. 27 pages.

Work in Progress

The Effect of Gender on Investors’ Judgements and Decision Making. (With Yi Luo Smith PhD student). Under review.

Communication is a two-way street: Analyzing approaches to enhance effective audit research knowledge transfer to policymakers. (with K. Hoang Alabama and Yi Luo Smith PhD Student). Revise and resubmit at senior accounting journal.

Evidence-Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer in Development of the Group Audit Standard (with K. Hoang Alabama and Yi Luo Smith PhD student). Under review.

Towards an Archival Measure of the Likelihood of Auditor-client Management Negotiation: An Exploration of the Salterio (2012) Audit Lag Measures Conjecture (with Yan Luo Smith PhD). Under review.

Accounting for the Unaccountable – Perspectives on the Economic Effects of the Coronavirus 19 Pandemic. Smith Working paper.

Re-examining the Accounting Research Classics – A replication and extension of Brown (1996). (with N. Christian and Yi Luo, Smith PhD students). In data analysis stage.

The causes and extent of replication research in accounting and auditing. (Yi Luo Smith PhD student and C. Adamson Queen’s Library). In data collection stage.

Books

R. Knechel and S. Salterio. 2017.  Auditing: Assurance and Risk.  4th edition. New York and London: Focal Press – Taylor and Francis. (3rd Edition 2007 Cengage Publishing with B. Ballou).

Teaching

Courses Taught

  • accounting theory (undergraduate) at Queen’s and New Brunswick
  • auditing and assurance services (undergraduate) at Alberta, Illinois at Champaign, Queen’s, Waterloo, and Western (Richard Ivey School of Business);
  • corporate governance and risk management at Queen’s (AMBA program and undergraduate) and Western (Richard Ivey School of Business, MBA);
  • research for professional Masters of Accounting students (Waterloo);
  • management accounting (undergraduate) at Alberta, Michigan, New Brunswick and Queen’s;
  • international accounting (undergraduate and MBA) at Alberta;
  • MBA management accounting and MBA financial accounting at Alberta.
  • Ph.D. seminars in behavioral accounting research, audit research, corporate governance, field research and judgment-decision making research at Alberta, Waterloo, Queen’s and Florida.
  • Executive education at Queen’s Executive Development Centre, Fundamentals of Governance for Not for Profits and Crown Agencies

Graduate Student Supervision and Examination  

  • Supervised or co- supervised nine Ph.D. graduates (seven Queen’s, two Waterloo), 
  • Sat on four graduate’s Ph.D. committees (three Queen’s, one Waterloo), 
  • Been an external examiner for three Ph.D. graduates (Alberta, Nanyang Technological University and York), 
  • Supervised four MSc in Management (via thesis at Queen’s) graduates (two who have graduated from a Ph.D. program and one who is currently enrolled in a PhD program)
  • Been the internal external examiner for a Masters in Law graduate (Queen’s).   Currently supervising two Ph.D. students.

Teaching Excellence

  • My teaching ratings by students over my career have average 4.0 on a five-point scale with 4 being “above average” and 5 “excellent”.  My career teachings ratings ranged from a low of 2.1 to a high of 4.7 all on the five-point scale.  Listed as excellent teacher by students (Western’s Ivey 2003, Illinois 2002).
  • Nominated for PhD supervision excellence in 2009 (Queen’s campus wide), and in 2019 and 2020 (Smith School at Queen’s). 
  • Nominated for MBA teaching excellence in 1995 and 1996 (Alberta).  

Visiting Positions

Visiting Professor
University of Florida
2015

Visiting Professor
Mount Allison University
2008

Visiting Professor
University of Western Ontario
2003

Visiting Associate Professor
University of Illinois at Champaign
2002

Presentations

Invited University Workshop/Seminar Presentations (since 2010)

  • University of New South Wales, November 2019
  • Queensland University, November 2019
  • University of Sydney, October 2019
  • Massey University, October 2019
  • Wilfred Laurier Behavioural Accounting Research Symposium, November 2018
  • University of Bristol September 2017
  • University of British Columbia February 2016
  • VU Amsterdam, April 2015
  • University of Florida January 2015
  • Nanyang Business School, Nanyang University September 2013
  • Berne University September 2013
  • KU Leuven 2012
  • HEC Paris 2012
  • Korea University 2012
  • KAIST 2012
  • Georgia State University 2011
  • Boston College 2011
  • HEC Montréal 2010
  • University of Texas at El Paso 2010

Refereed Conference Papers 

  • Over 70 papers presented.

Conference Discussions

  • Over 35 conference papers discussed. 

Invited Speaker (since 2010)

  • Workshop leader, Craft of Accounting Research, University of New South Wales, November 2019.
  • Workshop leader, Craft of Accounting Research, Queensland University, November 2019.
  • Workshop leader, Using qualitative positivist methods in Accounting Research, University of Sydney, October 2019.
  • Keynote opening speaker, AAA Accounting Behavior and Organizations Section Mid-Year Meeting, October 2018.
  • Panel member, Field Research in North American, AAA Annual Meeting, August 2018.
  • Keynote closing plenary speaker, Foundation for Audit Research, Amsterdam, June 2018
  • Senior faculty, American Accounting Association New Faculty Consortium, February 2018. Washington, DC USA.
  • Resident Faculty and Editors’ Panel member, European Audit Research Network Doctoral Symposium. September 2017.
  • Resident Faculty, Accounting and Finance Association of Australia and New Zealand Doctoral Symposium. June 2017.
  • Member, Editors’ Panel, Global Management Accounting Research Symposium. June 2017.
  • Faculty, Global Management Accounting Research Symposium doctoral session. June 2017.
  • Invited Speaker and Session organizer, 2016 Ontario Not for Profit Finance Leadership Conference. Towards More Effective Stakeholder Reporting: The Role of the Annual Report. December.
  • Session co-leader, European Accounting Association. PhD Forum – Experimental Research. April 2015.
  • Workshop Leader, Craft of Accounting Research, VU Amsterdam (and two other Dutch universities), April 2015.
  • Guest speaker, 6th Annual Voluntary Sector Reporting Awards Luncheon. Toronto February 2014.
  • Panel Member, 25th Anniversary Conference for the Journal of Management Accounting Research.  What do we know about management accounting? January 2014
  • Workshop Leader, Craft of Accounting Research, Berne University, September 2013.
  • Workshop Leader, Craft of Accounting Research, Nanyang Technological University/National University of Singapore. September 2013.
  • Panel member, Editors’ Panel, AAA Audit Section Mid-Year Meeting, January 2013, New Orleans LA.
  • Workshop leader, Craft of Accounting:  A CAR Perspective, HEC Paris September 2012.
  • Workshop leader, Craft of Accounting: A CAR Perspective, KU Leuven September 2012.
  • Panel member, Editors’ Panel, American Doctoral Students Association, August 2012, Washington DC.
  • Presenter, KAIST (Korea Advanced Institute of Science and Technology), The Craft of Accounting Research, June 2012 Seoul Korea.
  • Panel member, Editors’ Panel, AAA Audit Section Mid-Year Meeting, January 2012, Savanah GE.
  • Panel member, Global Research Agendas:  Harmonization and Differentiation, American Accounting Association Annual Meeting, August 2011 Denver USA.
  • Keynote and plenary speaker, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference July 2011, Darwin Australia.
  • Keynote speaker, AFAANZ Doctoral Consortium, July 2011 Darwin Australia.
  • Panel member, Field Research in Governance, European Accounting Association
  • Congress 2011, April 2011, Rome Italy.
  • Panel member, Editors’ Panel, American Accounting Association New Faculty
  • Consortium, February 2011, Washington, DC.
  • Panel member, Editors’ Panel, AAA Audit Section Mid-Year Meeting, January 2011, New Mexico.
  • Keynote speaker, Brock University’s Accounting and Finance Conference, October 2010, St. Catherine’s ON.
  • Panel member, Editors’ Panel, American Accounting Association Annual Meeting, August 2010, San Francisco.
  • Panel member, Alternative Perspectives Editors’ Panel, Public Interest Section, American Accounting Association Annual Meeting, August 2010 San Francisco.

Awards

Teaching Awards

Stephen J.R. Smith Chair of Accounting and Auditing (2016-2021)

Recipient, American Accounting Association Audit Section’s Outstanding Dissertation Supervisor for Regan Schmidt PhD (’11) (2012)

Research Awards

American Accounting Association Accounting, Behavior and Organizations Section Lifetime Notable Contribution to Behavioral Accounting Research Award (2018)

Research on evidence based auditing knowledge transfer profiled in MAB (Maandblad Voor Accountancy en Bedrijfsecondmie – the journal of Dutch professional accountants) 92, (7/8), 221-228. (2018)

Recipient, Smith School of Business, Award for Research Excellence (2011)

Fellowships

PwC/Tom O’Neill Faculty Research Fellow of Accounting (2005-2016 (reappointed: 2008, 2011, 2014))

Visiting Faculty Fellow in Commence (2008)

CPA Ontario (formerly ICAO) elected Fellow (life designation) (2006 - Present)

Other Awards

Outstanding Reviewer Award, Journal of Accounting and Organizational Change (2017)

Profiled in CA Magazine (April) for Chartered Accountants in academia  (2013)

Recipient, American Accounting Association Audit Section’s Mount Allison University, Inaugural Ron Joyce Distinguished Notable Contribution to the Auditing Literature Award (2008)

Recipient, Canadian Academic Accounting Association’s Haim Falk Award for Distinguished Contribution to Accounting Thought (2008)

Mount Allison University, Invited Virtual Executive in Residence (2004)

International Federation of Accountants PAIB Article of Merit Citations For Distinguished Contribution to Management Accounting (2003)

Grants & Funding

Canadian Academic Accounting Association, CPA Centre for Governance and Accountability, and Michael Lee-Chin Family Institute for Corporate Citizenship Research Grants (2019-2021)
$25,000

Insight Development Grant (2015-2017)
SSHRC | $74,310

Research Grant (2006-2010)                                                                   
SSHRC | $145,000

Social Sciences and Humanities Research Council Research Grant (2006-2009)

Business Measurement Case Development and Research Program (2003-2005)
KPMG Foundation/University of Illinois | $60,000

Research Grant (2001-2005)
SSHRC | $93,320

Social Sciences and Humanities Research Council Research Grant (2001-2004)

Service

University Service (2010 to date)

Council Representative, Queen’s University Faculty Association (QUFA)
2020 - Present

Member, Social and Behavioral Accounting Comprehensive Examination    
2020

Member, QUFA Committee on Pensions                                                               
2019 - Present

Special Advisor to the Dean on Accounting Relationships                
2013-20

Member, Smith School of Business Renewal, Tenure and Promotion Committee
2018-19

Member, Smith School of Business Workload Committee 
2018-20

Area Coordinator, Social and Behavioral Accounting Comprehensive Examination
2018

Member, Financial Accounting Comprehensive Examination Committee      
2018

Member, QUFA Executive Nomination Committee                                
2017-18

Member, Smith School of Business Graduate Studies Committee                
2017-18

Member, PhD/MSc Program Review Committee                                            
2017

Member, Financial Accounting Comprehensive Examination Committee      
2017

Area Coordinator, Social and Behavioral Accounting Comprehensive Examination
2017

Chair, Smith School of Business Renewal, Tenure and Promotion Committee  
2016-17

Member, QUFA Executive Nomination Committee
2016-17

Area Coordinator, Social and Behavioral Accounting Comprehensive Examination
2016

Chair, Smith School of Business Renewal, Tenure and Promotion Committee  
2015-16

Member, QUFA Special Committee on University Annual Budget
2015-16

Member, QUFA Special Committee on Provost Review of Budget Model   
2015-17

Member, QUFA Executive Nomination Committee
2015-16

Member, Financial Accounting Comprehensive Examination Committee 
2015

Chair, Graduate Diploma in Accounting Academic Committee
2013-16

Director, CPA Centre for Governance
2008-16

Member, QSB Renewal, Tenure and Promotion Committee
2013-14

Council Representative (elected), QUFA
2013-14

Coordinator, accreditation application CPA National Accreditation Standards   
2013-14

Co-Chair, Accounting Area Ad Hoc Recruiting Committee
2012-15

Member, Ad Hoc Committee to Review the Ph.D. in Management Program       
2011-13

Member, Dean’s Ad Hoc Advisory Committee on Budget 
2010-12

Professional Service (2010 to date)

Member (and acting Chair 2020), SSHRC Insight Development Grant Multidisciplinary Panel 23A
2018, 2019, 20

Co-founder, East Coast Behavioural Accounting Workshop (virtual)
2020

Member, AAA Accounting Behavioral and Organizations Section Executive
2017-20

Professional Accounting Breakfast Series (Kingston and area professional accountants)

  • Organizer: 2003, 2004, 2006, 2007, 2010, 2011, 2013, 2014, 2015, 2017 
  • Speaker: 2003, 2004, 2010

Member, AAA Grant Thornton Doctoral Dissertation Award for Innovation in Accounting Education Committee
2012-14

Member, CICA Academic Accounting Advisory Council
2010-13

Member, CAAA Board of Directors
2010-13

Member, CAAA Executive Director Search Committee
2010

Member, CICA Not for profit guidance working group
2010-11

Member, AAA Notable Contribution to Accounting Literature Screening Committee
2009-10

Public Service

Founder of Voluntary Sector Reporting Awards for transparency in annual reports and financial reporting for voluntary sector organizations (local, provincial, national and international) headquartered or with substantial operations in Ontario. 2007-2015.

Interviews for attribution or background:  

  • General news organizations: CBC TV (the National), Global National, CKNW Vancouver (news radio), CBC Radio Noon (Atlantic), CBC Ottawa (Morning Show), CBC Ontario (Radio Noon), CKWL Windsor (news radio), Toronto Star, National Post, Globe and Mail, Ottawa Citizen, Calgary Herald, Edmonton Journal, Vancouver Sun, N. B. Telegraph Journal, and Kingston Whig-Standard among others.
  • Accounting and legal industry: CA Magazine, Bottom Line, Law Times
  • Research subject of feature article/story: National Post/Financial Post (twice on front page), CBC Radio (World Report, national news), David Moses Show (106.5 ELMNT FM Toronto/Ottawa), Roy Greer Show (Syndicated talk radio nationwide), and BNN – National business 24 hours TV news cast interview.

Invited Referee for Tenure/Promotion and National Honours

For more than thirty universities in Canada, New Zealand and the United States ranging from promotion and tenure to chaired full professor decisions in addition to references for membership in academic honorary societies, national and international awards.  

Editorial Positions

The Accounting Review – Editor
2020-2023

Behavioral Research in Accounting - Senior Editor       
2017-2020

Behavioral Research in Accounting - Senior Editor-elect     
2016-2017

The Accounting Review – Ad hoc Editor
2017

Behavioral Research in Accounting – Associate Editor      
2014-2017

Journal of Accounting and Organizational Change – Associate Editor          
2014-2017

The Philanthropist – Section Editor (Accounting)
2011-2014

Contemporary Accounting Research – Editor (in-chief)
2010-2013

Contemporary Accounting Research – Editor-elect
2009-2010

Contemporary Accounting Research - Associate Editor
2001-2006

Auditing: A Journal of Practice & Theory - Ad hoc Associate Editor          
2007

Contemporary Accounting Research - Ad hoc Associate Editor
2000-2001, 2007, 2008

Journal of Management Accounting Research – Ad hoc Associate Editor  
1999-2001

Editorial Board Membership

Accounting, Organizations & Society
2017 - Present

Auditing: A Journal of Practice & Theory
2000-2011, 2014-

Behavioral Research in Accounting
2005-2012

Contemporary Accounting Research
1998-2013, 2020 - Present

Journal of Behavioral and Experimental Accounting  (Social Science Research Network)
2004 - Present

Journal of Accounting and Organizational Change
2006-2014 

The Accounting Review
2008-2010

Journal of Management Accounting Research
1999-2001, 2002-2006 

Professional Certifications

FCPA, FCA
Chartered Professional Accountants Ontario, CPA Ontario                                                                                             
2012/2006

CPA, CA     
CPA Ontario
2012/1999

CPA, CA
CPA New Brunswick
2014/1985

Community Service

Non-academic nonprofessional service includes being a board member, organizer, policy chair, treasurer and chair of finance committee for various arts, community service, political and religious organizations since 1978. I am frequently called to consult on a pro bono basis with a variety of not for profit organizations including public radio, religious organizations, student governments etc. Details of this governance experience is available upon request.

Ad Hoc Journal Referee

  • The Accounting Review 
  • Journal of Accounting Research
  • Contemporary Accounting Research 
  • Accounting, Organizations and Society
  • Abacus
  • Accounting Horizons
  • Accounting Perspectives (and Canadian Accounting Perspectives)
  • Accounting and Finance
  • Auditing:  A Journal of Practice & Theory
  • Behavioral Research In Accounting
  • British Accounting Review
  • Canadian Tax Journal
  • Corporate Governance: An International Review
  • Critical Perspectives on Accounting 
  • European Accounting Review
  • Information Systems Journal
  • International Journal of Accounting
  • International Journal of Auditing
  • Issues in Accounting Education 
  • Journal of Accounting Literature
  • Journal of Accounting and Public Policy
  • Journal of Business Ethics
  • Journal of Information Systems
  • Journal of Management Accounting Research 
  • Nonprofit and Voluntary Sector Quarterly
  • Organization Science