Assistant Professor; Assurance, Ethics, PwC Fellow

curriculum vitae Krista Fiolleau

Office: Hagey Hall 290E

Phone: 519-888-4567 x38166

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

  • Fiolleau, K., K. Hoang and B. Pomeroy. Forthcoming. Auditors’ communications with audit committees:  The influence of the audit committee’s oversight approach. Auditing: A Journal of Practice & Theory
  • Berger, L.,  K. Fiolleau and C. MacTavish. I know something you don’t know: The effect of relative performance information and individual performance incentives on knowledge sharing. Journal of Management Accounting Research.
  • Fiolleau, K., T. Libby and L. Thorne. Forthcoming. Dysfunctional behavior in organizations: Insights from the management control literature. Auditing: A Journal of Practice & Theory.
  • Fiolleau, K. Ethical blind spots and accounting. 2018. The Encyclopedia of Business and Professional Ethics, Eds. Poff D.
  • Fiolleau, K., and S. Kaplan. 2017. Recognizing ethical issues: An examination of practicing accountants and accounting students. Journal of Business Ethics.
  • Fiolleau, K., K. Hoang, K. Jamal and S. Sunder. 2013. How do regulatory reforms to enhance independence work in practice?  Contemporary Accounting Research.
  • Fiolleau, K., K. Hoang and K. Jamal. 2010. A Director's Guide to Corporate Financial Reporting.  Business Expert Press.
  • Boritz, E. and K. Fiolleau. 2015. Educating accounting professionals about: Ethics and judgment. Educating Professionals: Ethics and Judgment in a Changing Learning Environment. Toronto.

Working papers

  • Management controls and not for profits: The importance of individual differences (with Theresa Libby at University of Central Florida and Linda Thorne at Schulich School of Business, York University).
  • It's in the method:  Accountants' ethical judgments and earnings management choices (with Theresa Libby at University of Central Florida ).
  • What are audit firms rewarding? The case of tangible rewards (with Carolyn MacTavish at Wilfrid Laurier University and Giselle White at the Wilfrid Laurier).

Current projects

  • Audit committee evaluation of the external auditor (with Brad Pomeroy at University of Waterloo and Susan McCracken at McMaster University).
  • Conducting the show: Communicating audit results to the audit committee, from backstage production to the final performance (with Carolyn MacTavish at Wilfrid Laurier and Susan McCracken at McMaster University)
  • Displacing reciprocity: Managing negative reciprocal tendencies through control system design (with Greg Richens and Christopher Wong at the University of Waterloo).

  • The influence of technology on accountants' ethical blindness:  How recognition of an ethical dilemma varies across task complexity (with Linda Thorne at York University).

  • The effect of professionalism vs. commercialism focus on professional skepticism:  Balance between quality and efficiency, does the message and who delivers it matter? (with Carolyn MacTavish at Wilfrid Laurier University)

Courses Taught

Accounting and Financial Management (AFM) 311 - Connections to Ethical Context

Accounting and Financial Management (AFM) 202 - Introduction to Professional Practice: Assurance

Affiliation: 
University of Waterloo

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