Research Stories

andrew bauerQ and A with the experts: Filing your taxes after a year of COVID

Professor Andrew Bauer of the School of Accounting and Finance examines some of the things to consider when filing your taxes this year.

Listen to the CBC Radio interview with Prof. Andy Bauer.

Photo of Tony WirjantoQ and A with the experts: COVID-19 and the insurance industry

Tony Wirjanto, a curator for Insurance and Asset Management for the World Economic Forum and professor at the School of Accounting and Finance, takes us through how COVID-19 has affected the insurance industry, and what can be done about it 

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Assessing the CRA    Photo of Ken Klassen

Ken Klassen and Nick Pantaleo's research paper: Assessing the Canada Revenue Agency: Evidence on Tax Auditors’ Incentives and Assessments

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Photo of Elizabeth DemersESG factors and market crash

RESEARCH PAPER: ESG didn’t immunize stocks against the COVID-19 market crash.

<--break->Are Bounty Whistleblower Programs Effective?Photo of Christine Weidman 

Whistleblowers play an important role in the detection and deterrence of corporate fraud. 

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Which is More Motivating, Cash Rewards or Gift Card Rewards? Photo of Adam PressleePhoto of Alan Webb

Gift card rewards may be an effective means of sustaining the motivation of weaker performers to work hard – a problem of particular importance when employees compete against one another for rewards.

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Necessary Evil or Valued Team Member? Photo of Tim Bauer

Relationships matter when auditors and IT specialists work together but they don’t always see their relationship the same way, or in a good way. 

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Analyst's Residing Country and Research Report BiasPhoto of Alan Huang

When reading an analyst’s report, pay special attention to where the analyst is from, not which brokerage the analyst is affiliated with or where the firm that is covered is headquartered.

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Wait, what? Shareholders Prefer their Corporations to Pay Taxes?  Photo of Andrew Bauer

They do when incentives like shareholder credits for corporate taxes paid exist.

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The association between director overcompensation and related party transactions prone to insider opportunismPhoto of Ross LuPhoto of Sasan Saiy

This study provides empirical evidence on the association between independent directors’ compensation and related party transactions suggesting that overcompensating directors has an adverse effect on their independence and the effectiveness of board monitoring.

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Does Board Expertise Always Enhance Firm Performance?Photo of Jie Joyce Tian

Policy makers and regulators generally believe firms should enlist directors with more expertise. 

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Unrecognized Asset Values affect the Relation between Equity Returns and Debt Valuation AdjustmentPhoto of Chanling Chen

When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income?

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Does corporate income tax avoidance require risk-taking?Photo of Kaishu Wu

Do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?

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Market Pricing of Accruals Quality and Accounting‐Based AnomaliesPhoto of Daniel Jiang

RESEARCH PAPER: Connections between the Market Pricing of Accruals Quality and Accounting-Based Anomalies

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Unintended consequences of material weakness reportingPhoto of Tim Bauer

RESEARCH PAPER: The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting

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Audit plans and fraud riskPhoto of Brad PomeroyPhoto of Tim Bauer

RESEARCH PAPER: Revising Audit Plans to Address Fraud Risk: A Case of ‘Do as I Advise, Not as I Do’?

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Economic consequences of corporate governance disclosurePhoto of Ross Lu

RESEARCH PAPER: Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions 

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Corporate news and institutional tradingPhoto of Alan Huang

RESEARCH PAPER: Institutional Trading around Corporate News: Evidence from Textual Analysis

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Emissions management strategy disclosures and their influencePhoto of Adam Vitalis

RESEARCH PAPER: The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments

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Perceived subjectivity and pay transparency on professional judgementPhoto of Sally Gunz

RESEARCH PAPER: The Interaction of Perceived Subjectivity and Pay Transparency on Professional Judgment in a Profit Pool Setting: The Case of Large Law Firms

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Online slot machine games and the behavioral implicationsPhoto of Alan Webb

RESEARCH PAPER: Behavioral implications of using an online slot machine game to motivate employees: A cautionary tale

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Board expertise and executive incentivesPhoto of Joyce Tian

RESEARCH PAPER: Board expertise and executive incentives