Andrew Bauer

Assistant professor; Canada Research Chair in Taxation, Governance and Risk

Andrew Bauer  Office: HH 3112

Phone: 519-888-4567 x36516

Email: ambauer@uwaterloo.ca

Curriculum Vitae (pdf)

Canada Research Chairs/Chaires de recherche du Canada

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Education and certifications

  • BA, Accountancy (University of Waterloo)
  • MAcc (University of Waterloo)
  • PhD (University of Waterloo)
  • Chartered Professional Accountant; Chartered Accountant (CPA; CA)

Brief biography

My primary area of research involves corporate tax. More specifically, I examine the influence of agency issues on tax planning, including governance mechanisms, and the role of uncertainty in shaping tax planning, including risk assessment. Other specific research interests include internal control, risk more generally, and data analytics.

Selected publications

  • Bauer, A. M., D. Henderson, and D. Lynch. 2017. “Supplier internal control quality and the duration of customer-supplier relationships.” The Accounting Review, forthcoming.
  • Bauer, A. M. 2017. "Data analytics: A high-level introduction for accounting practitioners." The Tax Adviser, 48(5): 366-369.

  • Bauer, A. M. 2016. “Tax avoidance and the implications of weak internal controls.” Contemporary Accounting Research, 33(2): 449-486.
  • Bauer, A. M., A. Macnaughton, and A. Sen. 2015. “Income shifting and “kiddie tax” legislation: Evidence from Canada.” International Tax and Public Finance, 22(6): 909-931.
  • Bauer, A. M., P. O’Brien, and U. Saeed. 2014. “Reliability makes accounting relevant: A comment on the IASB Conceptual Framework project.” Accounting in Europe, II(2): 211-217.

Working papers

Please refer to author pages of SSRN (Social Science Research Network) or Google Scholar for current working papers; otherwise available upon request.

Editorial boards

  • Contemporary Accounting Research, 2013 - present

Awards

  • Nominee, Illinois CPA Society Outstanding Educator Award, 2016
  • List of Teachers Ranked as Excellent by their Students, University of Illinois, 2012-2016
  • Distinguished Alumnus, University of Waterloo School of Accounting & Finance, 2004-2014

Funding

  • Canada Research Chairs (Tier 2), Chair in Taxation, Governance and Risk, 2017-2022, $500,000
  • Social Sciences and Humanities Research Council of Canada (SSHRC), "Who are the risk-takers?", with T. Bauer and D. Curran, 2015-2017, $74,000

Courses taught

  • Accounting and Financial Management (AFM) 362 - Taxation 1

Media and other citations

Affiliation: 
University of Waterloo
Contact information: 

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