Associate Professor; Director of Centre for Accounting Ethics
Office: Hagey Hall 175C
Phone: 519-888-4567 x48166
Email: k2fiolle@uwaterloo.ca
Brief biography
Krista Fiolleau, a Chatered Accountant, received her PhD from the University of Alberta in 2013. Her research interests include the auditor's use of accounting information in decision making, the effect of organizational objectives on ethical reasoning, and accounting ethics. Her teaching interests include ethics and auditing.
Education and certifications
- Ph.D. (Alberta)
- B. Comm. (Saskatchewan)
- Chartered Professional Accountant (CPA), Chartered Accountant (CA) (Ontario)
Selected publications
- An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry (with Carolyn MacTavish at Wilfrid Laurier University, Errol Osecki at York University and Linda Thorne at York University). Accounting Perspectives, Forthcoming.
- Professional accountants’ code of ethics: The influence of NOCLAR on the duty to report illegal acts to an external authority (with Linda Thorne and Sameera Khatoon at York University, Carolyn MacTavish at Wilfred Laurier University and Pier-Luc Nappert at University of Laval). Journal of Business Ethics, 2023, 1-15.
- Cataloguing the Marketplace of Assurance Services (with Tim Bauer, Efrim Boritz, Brad Pomeroy, Adam Vitalis and Pei Wang at University of Waterloo). Auditing: A Journal of Practice & Theory, 2023, 1-27.
- An investigation into public accounting firms’ use of tangible rewards (with Carolyn MacTavish at Wilfrid Laurier University and Giselle White at Wilfrid Laurier University). Accounting Perspectives, 2023, 3, 315-340.
- An examination of the NOCLAR Standard: The Rights and Responsibility of Professional Accountants as Clarified by a revision to the Code of Ethics (with Linda Thorne and Pier-Luc Nappert at York University), chapter in the Research Handbook on Accounting and Ethics.
- The Right Stuff: Are Not-For-Profit Managers Really Different (with Theresa Libby at University of Central Florida and Linda Thorne at Schulich School of Business, York University). Journal of Governmental & Nonprofit Accounting, 2020, 9 (1), 76-93.
- Auditors’ communications with audit committees: The influence of the audit committee’s oversight approach (with Kris Hoang at Tulane University and Bradley Pomeroy at the University of Waterloo). Auditing: A Journal of Practice & Theory, 2019, 38(2), 125-150.
- I know something you don’t know: The effect of relative performance information and individual performance incentives on knowledge sharing (with Leslie Berger and Carolyn MacTavish at Lazaridis School of Business & Economics, Wilfrid Laurier University). Journal of Management Accounting Research, 2019,31 (2), 19-35. Awarded Journal of Management Accounting Research Best Paper Award 2022.
- Ethical blind spots and accounting. 2018. The Encyclopedia of Business and Professional Ethics, Eds. Poff D., Michalos A., Springer, Cham.
- Dysfunctional behavior in organizations: Insights from the management control literature (with Theresa Libby at University of Central Florida and Linda Thorne at Schulich School of Business, York University). Auditing: A Journal of Practice & Theory 2018, 37(4), 117-141.
- Recognizing ethical issues: An examination of practicing accountants and accounting students(with Steven Kaplan at Arizona State University). 2016, Journal of Business Ethics.
- Educating accounting professionals about: Ethics and judgment (with Efrim Boritz at University of Waterloo). 2015, Educating Professionals: Ethics and Judgment in a Changing Learning Environment, CPA Canada.
- How do regulatory reforms to enhance auditor independence work in practice?(with K. Hoang at Tulane University, K. Jamal at University of Alberta and S. Sunder at Yale University). Fall 2013, Contemporary Accounting Research.
- A director’s guide to corporate financial reporting. (with K. Hoang at Tulane University and K. Jamal at the University of Alberta). 2010, Business Expert Press.
Working papers
- Technology and the Audit: In the Trenches (with Carolyn MacTavish at Wilfrid Laurier University, Errol Osecki at York University and Linda Thorne at York University).
- An Investigation into the Audit Committee’s Evaluation of the External Auditor (with Brad Pomeroy at University of Waterloo and Susan McCracken at McMaster University).
Current projects
- The effect of formal and informal control systems on employees’ honesty (with Joanna Andrejkow at Western University, Tisha King at the University of Waterloo and Jeremy Douthit at University of Arizona). SSRCH funding grant received 2024.
- Cataloguing Emerging Technologies and Tools in the Context of CPA Professional Services (with Tim Bauer, Efrim Boritz, Brad Pomeroy, Adam Vitalis and Pei Wang at University of Waterloo).
- Displacing reciprocity: Managing negative reciprocal tendencies through control system design (with Greg Richens at University of South Wales, Christopher Wong at Wilfrid Laurier University and Ethan Lamothe at University of Central Florida).
Courses Taught
Accounting and Financial Management (AFM) 311 - Connections to Ethical Context
Accounting and Financial Management (AFM) 202 - Introduction to Professional Practice: Assurance