The Archival/Empirical Research Community considers the role of information and information intermediaries in capital markets, particularly in the areas of financial reporting, tax, information systems, and governance. Research questions include: how firms leverage IT to achieve and sustain competitive advantage; how taxes affect corporate decision-making; the use of accounting information in firm valuation; and, the impact of different governance mechanisms on tax avoidance and aggressive financial reporting. We use advanced econometric techniques in analyzing databases to answer these important questions.
Andrew Bauer
Research Interests: Corporate tax, influence of agency issues on tax planning, including governance mechanisms, and the role of uncertainty in shaping tax planning, including risk assessment.
Changling Chen
Research Interests: Capital markets research on financial accounting issues, time-series attributes, stock pricing, consequences of new accounting rules, and market inefficiencies in recognition of accounting information.
Elizabeth Demers
Research Interests: The role of non-financial information in assessing and predicting firm performance, and the impact of disclosure and communications on the firm’s cost of capital and stock price crash risk.
Steve Fortin
Research Interests: Intersection of Financial Reporting, Assurance, and Governance.
Duane Kennedy
Research Interests: Earnings management and the impact of the US sub-prime crisis on Canadian financial institutions.
Ken Klassen
Research Interests: Effects of tax on corporate decision making, corporate data, factors that influence the role of taxes in international operations, and examine settings in which decisions may have been predictably altered in response to tax environments.
Haihao Ross Lu
Research Interests: Financial disclosure, corporate governance, related party transactions and debt contracting.
Seda Oz
Research Interests: Information Environment, Accounting Regulations, Financial Institutions, Firms' Disclosure Activities.
Sasan Saiy
Research Interests: Corporate governance, economic consequences of accounting information and disclosure, financial statement analysis and valuation, and accounting for financial institutions.
Theo Stratopoulos
Research Interests: Economics of information technology (IT), how firms leverage IT enabled strategies to achieve and sustain competitive advantage and superior financial performance.
Joyce Tian
Research Interests: Managerial performance evaluation, corporate governance, organization designs and information disclosure.
Kaishu Wu
Research Interests: Corporate tax avoidance, the interaction between financial reporting and taxation, and international tax issues.