Xi (Stella) Chen, PhD 2024
- The Information Value of Earnings Announcements of US-Listed Foreign Firms
- Thesis Committee: Demers (supervisor), Chen, Huang, Xu (Econ)
Yifei Kuang, PhD 2024
- Thesis: Does ESG-linked Executive Compensation Improve Responsible Sourcing?
- Thesis Committee: Chen (supervisor), Tian, A. Bauer, Amr EIAlfy (Env (SEED))
Jillian Adams, PhD 2024
- Thesis: Examinations of the Relations Between Tax-Motivated Income Shifting and Private and Public Country-by-Country Reporting
- Thesis Committee: Klassen (supervisor), Demers, A. Bauer, Lluis (Econ)
Yixing (Ivee) Che, PhD 2024
- Current Affiliation: Xiamen University
- Thesis: Corporate Innovation Strategy and Narrative Disclosures
- Thesis Committee: Chen (supervisor), Stratopoulos, Jiang,Lam (Econ)
Ala Mokhtar, PhD 2023
- Current Affiliation: McMaster University
- Thesis: Subjectivity in Performance Evaluation and Group Identity as Antecedents of Employee Overwork
- Thesis Committee: Presslee (co-supervisor), T. Bauer (co-supervisor), Webb, Fiolleau, Boekhorst, (Conrad Sch)
Kate Patterson, PhD 2023
- Current Affiliation: University of Vienna
- Thesis: Calibration Committees and Rating Distribution Guidance Effects on Leniency Bias in Subjective Performance Evaluations
- Thesis Committee: Fiolleau (supervisor), Pomeroy, Vitalis, Scholer (Psych)
Karen Pinto, PhD 2022
- Thesis: The Valuation of Economic Earnings and Income Shifting of U.S. Multinationals in Domestic and Foreign Jurisdictions
- Thesis Committee: Klassen (supervisor), Bauer A., Oz, Sen (Econ)
Dorian Lane, PhD 2022
- Current Affiliation: Wilfrid Laurier University
- Thesis: Incomplete Incentives, Task Temporality, and Effort Spillover in a Multitask Environment
- Thesis Committee: Webb (co-supervisor), Presslee (co-supervisor), Bauer T., Vitalis, Scholer (Psych)
Min Jeong (Minna) Hong, PhD 2021
- Current Affiliation: Toronto Metropolitan University
- Thesis: Fair Value Accounting and Informational Efficiency: A Look at the Confirmatory Role of Financial Reports
- Thesis Committee: O'Brien (supervisor), Saiy, Bauer A., Blit (Econ)
Hamza Warraich, PhD 2021
- Current Affiliaction: University of Lethbridge
- Thesis: Tax Incentives in Corporate Acquisitions
- Thesis Committee: Klassen (co-supervisor), A. Bauer (co-supervisor) Nguyen, Wu, Malhotra (Conrad School)
Qi (Rachel) Tang, PhD 2021
- Current Affiliation: Grenoble Ecole de Management
- Thesis: KPI Information Acquisition by Analysts: Evidence from Conference Calls
- Thesis Committee: Wiedman (co-supervisor), Huang (co-supervisor) Demers,Tian, Dinghai Xu (Econ)
Xiaoqi (Victor) Wang, PhD 2021
- Current Affiliation: University of California, Long Beach
- Thesis: Accounting Conservatism and Risk Disclosures
- Thesis Committee: Chen (supervisor), Demers, Kennedy, Parker (Econ)
Betty Xing, PhD 2020
- Current Affiliation: Baylor University
- Thesis: Tax-Planning vs. Coordination: The Dual Role of Internal Capital Allocation
- Thesis Committee: Klassen (co-supervisor), Tian (co-supervisor) Wirjanto, Jiang, Busch (Econ)
Chunmei Zhu, PhD 2020
- Current Affiliation: Chinese University of Hong Kong (CUHK)
- Thesis: The Treatment of Accounting Changes in Covenants and Debt Contracting Efficiency
- Thesis Committee: Wiedman (supervisor), Douglas, Fortin, Lluis (Econ)
Andrea Stapleton, PhD 2020
- Current Affiliation: Memorial University of Newfoundland
- Thesis: The Effects of Narcissism and Perspective-taking on Managers’ Escalation of Commitment
- Thesis committee: Libby (co-supervisor), Fiolleau (co-supervisor), Pomeroy, Presslee, Brown (Psych)
Christopher Wong, PhD 2019
- Current Affiliation: Wilfrid Laurier University
- Thesis: Improving Perceptions of Fairness and Performance through Explanation and Perspective Taking
- Thesis committee: Webb (supervisor), Fiolleau, Pomeroy, Grossman (Psych)
Greg Richins, PhD 2018
- Current Affiliation: University of New South Wales
- Thesis: Working Smarter and Working Harder: Combining Learning and Performance Goals to Improve Performance in a High-Complexity Task Environment
- Thesis committee: Webb (supervisor), Tian, Presslee, Brown (Psych)
Kaleab Mamo, PhD 2018
- Current Affiliation: Wilfrid Laurier University
- Thesis: Does the Financial Reporting Transparency of Securitization Affect Bank Lending Decisions?
- Thesis committee: O'Brien (supervisor), Wiedman, Thompson, Doyle (Econ)
Khin Phyo Hlaing, PhD 2018
- Current Affiliation: Saint Mary's University
- Thesis: The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power
- Thesis committee: Chen (co-supervisor), Klassen, (co-supervisor), A. Bauer, Brisley, Sen (Econ)
Kai Chen, PhD 2017
- Current Affiliation: Wilfrid Laurier University
- Thesis: News Management and Earnings Management around Accelerated Share Repurchases
- Thesis committee: Wiedman (supervisor), Chen, Brisley, Skuterud (Econ)
Weiming Liu, PhD 2017
- Current Affiliation: Athabasca University
- Thesis: The Effect of Group Identity on Sabotage Induced by Relative Performance Information
- Thesis committee: Kelly, Libby (co-supervisors), Fiolleau, Michela (Psych)
Lev Timoshenko, PhD 2016
- Current Affiliation: University of Calgary
- Thesis: Can Elicitation Methods Increase the Precision of Fair Value Estimates?
- Thesis committee: Boritz (Supervisor) Webb, Pomeroy, Wood (Psychology)
Kun Huo, PhD 2015
- Current Affiliation: University of Western Ontario
- Thesis: The Effects of Performance Incentives and Creativity Training on Creative Problem Solving Performance
- Thesis committee: Libby & Kelly (co-supervisors), Pomeroy, Scholer (Psychology)
B. Louise Hayes, PhD 2014
- Current Affiliation: University of Guelph
- Thesis: Determinants of Undetected Unintentional Errors in Audited Financial Statements
- Thesis committee: Boritz & Libby (co-supervisors), Wiedman, Wirjanto, Armitage (CBET)
Vishal Baloria, PhD 2014
- Current Affiliation: University of Connecticut
- Thesis: Politicians’ Equity Holdings and Accounting Conservatism
- Thesis committee: Wiedman (supervisor), Scott, Klassen, Forand (Economics)
Ian Burt, PhD 2014
- Current affiliation: Niagara University
- Thesis: An understanding of the differences between internal and external auditors in obtaining and assessing information about internal control weaknesses
- Thesis committee: Libby (supervisor), Mitchell, Hampton, Brown (Psychology)
Adam Presslee, PhD 2014
- Current affiliation: University of Waterloo
- Thesis: The effects of reward type and relative performance information on budget slack and performance
- Thesis committee: Webb (supervisor), Kelly, Libby, Koehler (Psychology)
Ka Chung (Travis) Chow, PhD 2013
- Current affiliation: HKU Business School
- Thesis: Tax aggressiveness and shareholder wealth: evidence from mergers and acquisitions
- Thesis committee: Klassen (supervisor), Macnaughton, Tan, Cozzarin (Management Science), Nguyen (Economics)
Andy Bauer, PhD 2011
- Current affiliation: University of Waterloo
- Thesis: Internal control quality as an explanatory factor of tax avoidance
- Thesis committee: Klassen (supervisor), Macnaughton, Lim, Sen (Economics)
Tim Bauer, PhD 2011
- Current affiliation: University of Waterloo
- Thesis: The effects of situated client identity and professional identity salience on auditor judgements
- Thesis committee: Boritz and Webb (co-supervisors), Gunz, Kelly, Spencer (Psychology)
Yutao Li, PhD 2011
- Current affiliation: University of Lethbridge
- Thesis: Accounting conservatism and the consequences of covenant violations
- Thesis committee: Bandyopahdhyay and Jha (co-supervisors), Wirjanto, Chen, Sen (Economics)
Darren Henderson, PhD 2010
- Current affiliation: Wilfrid Laurier University
- Thesis: The use of fair values to assess management's stewardship: an empirical examination of U.K. real estate firms
- Thesis committee: Wiedman (supervisor), O'Brien, Brown, Skuterud (Economics)
James Moore, PhD 2009
- Current affiliation: Wilfrid Laurier University
- Thesis: An examination of the impact of disclosure regulations on the market reaction to TSX open market repurchase program announcements
- Thesis committee: Douglas (supervisor), O'Brien, Jha, Skuterud (Economics)
Christy MacDonald, PhD 2009
- Current affiliation: Deloitte
- Thesis: Multi-jurisdictional tax incentives and the location of innovative activities
- Thesis committee: Klassen (supervisor), Macnaughton, Wiedman, Koo (Management Sciences)
- Awards: American Taxation Association/PricewaterhouseCoopers Outstanding Tax Dissertation Award
Leslie Berger, PhD 2009
- Current affiliation: Wilfrid Laurier University
- Thesis: How incentives and task complexity affect long-term performance
- Thesis committee: Webb (supervisor), Douglas, Vance, Koehler (Psychology)
Tom Schneider, PhD 2008
- Current affiliation: Ryerson University
- Thesis: Is there a relation between the cost of debt and environmental performance? An empirical investigation of the U.S. pulp and paper industry, 1994-2005
- Thesis committee: Wiedman (supervisor), Kennedy, Vetzal, Wirjanto, Pritzker (Chemical Engineering)
Yao Tian, PhD 2008
- Current affiliation: San Jose State University
- Thesis: The impact of earnings management and expectations management on the usefulness of earnings and analyst forecasts in firm valuation
- Thesis committee: O'Brien (supervisor), Wiedman, Jha, Wirjanto (Economics)
Devan Mescall, PhD 2007
- Current affiliation: University of Saskatchewan
- Thesis: How do tax and accounting policies affect cross-border mergers and acquisitions?
- Thesis committee: Klassen (supervisor), O'Brien, Boyle, Wirjanto (Economics)
Guoping Liu, PhD 2006
- Current affiliation: Ryerson University
- Thesis: Enhancing the quality of the audit enquiry process
- Thesis committee: Salterio and Webb (co-supervisors), Boritz, Gunz, Koehler (Psychology)
Greg Berberich, PhD 2005
- Current affiliation: University of Waterloo
- Thesis: The effects of audit methodology and audit experience on the development of auditors' knowledge of the client's business
- Thesis committee: Webb (supervisor), Lemon, Kotchetova, Koehler (Psychology)
Flora Niu, PhD 2004
- Current affiliation: Wilfrid Laurier University
- Thesis: Earnings quality, off-balance sheet risk, and accounting for transferring of financial assets: a capital market investigation
- Thesis committee: Richardson (supervisor), Boyle, Kennedy, Wirjanto (Economics)
Sandy Hilton, PhD 2003
- Current affiliation: UBC-Okanagan
- Thesis: The role of securities market regulations in the interpretation of accounting information
- Thesis committee: O'Brien (supervisor), Richardson, Vetzal, Wirjanto (Economics)
Thomas Matthews, PhD 2002
- Thesis: Does home country taxation of foreign earnings affect cross-jurisdictional income shifting?
- Thesis committee: Klassen (supervisor), Macnaughton, O'Brien, Wirjanto (Economics)
- Awards: Dissertation Award from American Accounting Association, International Section
Marie-Josée Ledoux, PhD 2001
- Current affiliation: Université du Québec à Montréal
- Thesis: The effect of bonus-sharing and cohesion on team behaviour and performance
- Thesis committee: Atkinson and Salterio (co-supervisors), Kennedy, Woody (Psychology)
Jeffrey Pittman, PhD 2001
- Current affiliation: Memorial University
- Thesis: The influence of firm maturation on firms' tax-induced financing and investment decisions
- Thesis committee: Klassen (supervisor), Douglas, Jha, Wirjanto (Economics)
Steve Fortin, PhD 2000
- Current affiliation: University of Waterloo
- Thesis: Accounting for derivatives and hedge accounting treatment: an empirical study of the rule prescribed by SFAS 133 and some alternatives
- Thesis committee: Bandyopadhyay (supervisor), Boyle, Richardson, Vetzal, Wirjanto (Economics)
Dean Smith, PhD 1999
- Current affiliation: Partner, expatriate tax practice, Cadesky and Associates LLP, Toronto
- Thesis: Discretionary capitalization of R&D expenditures in Canada and Australia
- Thesis committee: Richardson (supervisor), Douglas, Klassen, Bodell (Economics)
Kate Bewley, PhD 1999
- Current affiliation: Ryerson University
- Thesis: The economic consequences of financial reporting regulations: the market valuation of environmental liabilities
- Thesis committee: Richardson (supervisor), Eckel, Kennedy, Wirjanto (Economics)
Shane Dikolli, PhD 1998
- Current affiliation: University of Virginia
- Thesis: The economic demand for and consequences of contracting on the measures of drivers of future performance
- Thesis committee: Atkinson (supervisor), Boyle, Douglas, Gerchak (Management Science)
Susan McCracken, PhD 1998
- Current affiliation: McMaster University
- Thesis: Negotiation of audit litigation settlements: an experimental study of the impact of reputational concerns and the level of merit of the suit
- Thesis committee: Boritz (supervisor), Lemon, Scott, Kao, Koehler (Psychology)
Raymond Morissette, PhD 1997
- Current affiliation: Ernst & Young, Quebec City
- Thesis: Toward a theory of information choices in organizations: an integrative approach
- Thesis committee: Atkinson (supervisor), Boritz, Waterhouse, Webster (Management Science)
Theresa Libby, PhD 1996
- Current affiliation: University of Central Florida
- Thesis: The incentive effects of fairness: a study of the effect of perceived fairness on budgetary slack and performance
- Thesis committee: Waterhouse (supervisor), Kennedy, Scott, Webster (Management Science)
John Jermias, PhD 1996
- Current affiliation: Simon Fraser University
- Thesis: The effects of commitment, costing systems and feedback on people's judgement and resistance to change: the case of activity-based costing
- Thesis committee: Armitage (supervisor), Kennedy, Waterhouse, Kunda (Psychology)
Paul André, PhD 1996
- Current affiliation: École Supérieure des Sciences Économiques et Commerciales (ESSEC) Business School, Paris
- Thesis: Special items, earnings announcements and divergence of analysts' beliefs
- Thesis committee: Richardson (supervisor), Bandyopadhyay, Kennedy, Wirjanto (Economics)
Amin Mawani, PhD 1995
- Current affiliation: York University
- Thesis: Cancellation of executive stock options: tax and accounting income considerations
- Thesis committee: Macnaughton (supervisor), Atkinson, Richardson, Wirjanto (Economics)
Glenn Feltham, PhD 1995
- Current affiliation: Retired - Northern Alberta Institute of Technology (NAIT)
- Thesis: The optimal payment of corporate income tax installments
- Thesis committee: Macnaughton (supervisor), Boyle, Laiken, Myers (Economics)
Robert Mathieu, PhD 1995
- Current affiliation: Wilfrid Laurier University
- Thesis: The information content of bank loans and lines of credit
- Thesis committee: Scott (supervisor), Boyle, Kao, Redekop (Economics)
Suzanne Paquette, PhD 1994
- Current affiliation: Université Laval
- Thesis: Serving two masters: the role for tax practitioners
- Thesis committee: Scott (supervisor), Kao, Laiken, Busch (Economics)
Ping Zhang, PhD 1994
- Current affiliation: University of Toronto
- Thesis: Three essays on auditor independence and auditor liability
- Thesis committee: Scott (supervisor), Boritz, Boyle, Busch (Economics)