Behavioural Research Community

The Behavioural Research Community applies theory from social science disciplines such as economics, psychology, and sociology to understand the nature of judgment and decision making and behaviour in accounting, auditing, and ethical contexts. The group tests theory using a variety of research methods, including lab and field experiments, interviews, and questionnaires. The group's research investigates factors that impact managers' and professional accountants' behaviour such as management control systems, decision support systems, expertise, incentives, and resource constraints. The group's findings contribute to multiple accounting disciplines, including financial, managerial, auditing, ethics, and information systems.

Efrim Boritz

Professor; Director, University of Waterloo Centre for Information Integrity and Information Systems Assurance; Ontario Chartered Professional Accountants Chair in Accounting; Approved Doctoral Dissertation Supervisor

Research Interests: Investigating areas of professional practice in external auditing and internal auditing which rely on the exercise of professional judgment.

Krista Fiolleau

Associate Professor; Director of Centre for Accounting Ethics

Research Interests: Auditor's use of accounting information in decision making, the effect of organizational objectives on ethical reasoning, and accounting ethics.

Adam Presslee

Associate Professor, Managerial Accounting; J. Page R. Wadsworth Chair in Accounting and Finance; Co-Director of CPA Ontario Centre for Sustainability Reporting and Performance Management

Research Interests: Theory from psychology and economics to understand how various incentive systems and control environments affect employee effort and performance.

Adam Vitalis

Associate Professor, Assurance

Research Interests: Economic, behavioural, and informational processing theories to experimentally investigate cognitive limitations in processing risk and other information cues in both audit and financial reporting settings.