Associate Professor, Assurance; Research Fellow; Approved Doctoral Dissertation Supervisor

Office: HH 289C

Phone: 519-888-4567 x42533


Curriculum Vitae (pdf)

Education and certifications

  • PhD, Accounting (University of Waterloo) 2011
  • MAcc (University of Waterloo) 2003
  • BA, Accountancy (University of Waterloo) 2002
  • Chartered Professional Accountant, CA (Ontario) 2005

Tim Bauer
Research interests

    My research is behavioural - primarily experiments, but interviews too - and largely focuses on aspects of relationships within the audit context, such as how auditors relate to other auditors (e.g., advisors), teams, non-audit specialists, clients, regulators, and the accounting profession. More generally I am interested in the judgment and decision-making of individuals (particularly accounting professionals) in accounting or business settings. Often I have conducted my research with colleagues who are, or were at the outset, PhD students and I am eager to support research pursuits of future students.

    Selected publications

    Bauer, T. D., K. A. Humphreys, and K. T. Trotman. 2022. Group Judgment and Decision Making in Auditing: Research in the Time of Covid-19 and Beyond. Auditing: A Journal of Practice and Theory 41 (1): 3-23.

    Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising Audit Plans to Address Fraud Risk: A Case of "Do as I Advise not as I Do?". Contemporary Accounting Research 37 (4): 2558-2589.

    Bauer, T. D., A. C. Bucaro, and C. Estep. 2020. The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting. The Accounting Review 95 (4): 51-72.

    Autrey, R. L., T. D. Bauer, K. E. Jackson, and E. Klevsky. 2019. Deploying “Connectors”: A Control to Manage Employee Turnover Intentions? Accounting, Organizations and Society 79: 36-49.

    Bauer, T. D. and C. Estep. 2019. One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process. Contemporary Accounting Research 36 (4): 2142-2171.

    Trotman, K. T., T. D. Bauer, and K. A. Humphreys. 2015. Group Judgment and Decision Making in Auditing: Past and Future Research. Accounting, Organizations and Society 47: 56-72.

    Bauer, T. D. 2015. The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments. The Accounting Review 90 (1): 95-114.

    Bauer, T. D., B. Dehning, and T. C. Stratopoulos. 2012. The Financial Performance of Global Information and Communication Technology Companies. Journal of Information Systems 26 (2): 119-152.

    Working papers

    Please refer to author pages of SSRN or Google Scholar for current working papers; otherwise available upon request.

    Editorial boards

    • Auditing: A Journal of Practice & Theory, 2017-present
    • Contemporary Accounting Research, 2013-present


    • Distinguished Alumnus, School of Accounting and Finance Fellowship Program, University of Waterloo, 2004-14, 2020-present

    • AJPT Award for Outstanding Reviewer Performance, AAA Auditing Section, 2021

    • Arts Award for Excellence in Research, University of Waterloo, 2020

    • List of Teachers Ranked as Excellent, University of Illinois, 2013-14, 2016-2017


    • Center for Audit Quality (CAQ), "The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting", with A. Bucaro and C. Estep, 2017, access to 150 auditor professionals
    • Social Sciences and Humanities Research Council (SSHRC), "Who are the Risk-Takers?", with A. Bauer and D. Curran, 2015-2017, $74,000
    • Canadian Financial Executives Research Foundation (CFERF), "Corporate Reporting Awards and Financial Reporting Quality", with J. E. Boritz, 2008, $10,000
    University of Waterloo
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