Alumni

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:  Ryerson 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:  Athabaska 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)