Archival/Empirical Research Community

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

Associate Professor*; Canada Research Chair in Taxation, Governance and Risk

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.

Elizabeth Demers

Deloitte Professor, Financial Reporting; Co-Director of CPA Ontario Centre for Sustainability Reporting and Performance Management

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.

Ken Klassen

Professor; J. Page R Wadsworth Senior Chair in Accounting and Finance; Director of Centre for Taxation in a Global Economy

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.

Sasan Saiy

Associate Professor, Co-Director of Bachelor of Sustainability and Financial Management

Research Interests: Corporate governance, economic consequences of accounting information and disclosure, financial statement analysis and valuation, and accounting for financial institutions.

Joyce Tian

Associate Professor, Managerial Accounting; Deputy Director Research

Research Interests: Managerial performance evaluation, corporate governance, organization designs and information disclosure.