Thursday, September 25, 2025
7:45-8:30am
- Breakfast / Registration
8:30-9:00am
- Opening remarks
9:00am-noon
- Workshop 1 – hybrid
- KPMG Audit Automation and Mindbridge for Audits
- Presenters: Michelle Finnegan and Vincent Trottier, KPMG, and TJ Smith, Jillian Aboussafy and Sarah McGinnity, Mindbridge
- Moderator: Giselle Obendorf, University of Waterloo & SAF
- Workshop summary: KPMG LLP in Canada will present how AI is transforming their audits. Exploring both generative and traditional AI, they'll walk through the latest use cases, exciting advancements, and what is possible with the tools available today. Then, Mindbridge personnel will work through a case study to illustrate the application of their software in an audit setting.
- KPMG Audit Automation and Mindbridge for Audits
Noon-1:00pm
- Lunch onsite
1:00-2:00pm
- Panel 1 – hybrid
- Digital Forensic Skills for Forensic Accountants and Auditors
- Presenters: Arion Cheong, Stevens Institute of Technology and Michael Kyobe, University of Cape Town
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Moderator: Sepideh Ebrahimi, University of Waterloo & SAF
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Panel summary: The presenters will cover a variety of topics including adoption of Internet of Things (IoT) in assurance services, the opportunities it presents, relevant use cases, and regulatory considerations practitioners need to be aware of, as well as challenges associated with IoT forensic investigations, demonstration of selected forensic tools and models, and an illustration of how complexities can be addressed in practice.
- Digital Forensic Skills for Forensic Accountants and Auditors
2:00-2:15pm
- Break
2:15-5:15pm
- Workshop 2 – hybrid
- Quantum Computing and Its Applications to Business
- Presenters: David Gosset, University of Waterloo & Institute for Quantum Computing, Perimeter Institute, Google, Estelle Maeva Inack, YiyaniQ and the Perimeter Institute, Ben MacLellan, University of Waterloo and the Institute for Quantum Computing, and Christopher McMahon, GoodLabs Studio
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Moderator: Theo Stratopoulos, University of Waterloo & SAF
- Workshop summary: The presenters will cover a variety of topics including what Quantum computing is and isn’t (in simple terms), the bridge between Quantum theory and practical applications, cutting edge Quantum advances, where Quantum computing does and does not provide advantages over classical approaches, applications of Quantum computing to various business fields (e.g., finance, cryptography, fraud detection and assurance), and how to get your business ready for Quantum computing.
- Quantum Computing and Its Applications to Business
5:30-7:00pm
- Reception onsite
Friday, September 26, 2025
7:45-8:30am
- Breakfast / Registration
8:30-9:30am
- Panel 2 – hybrid
- Does AI Clear the Path for Sustainability Assurance, or Lead Us into a Data Labyrinth?
- Presenters: Cathy Cobey, EY and Nathalie DiBerardino, EY
- Moderator: Krista Fiolleau, University of Waterloo & SAF
- Panel summary: This session will explore how AI is transforming sustainability assurance, examining current market trends and the synergy between AI and sustainability practices. We'll discuss advanced analytics and AI tools, highlighting its double-edge impacts to sustainability efforts, metrics and reporting. Additionally, we'll address the challenges of sustainability reporting and the importance of a strong sustainability data strategy to navigate the complexities of this evolving landscape.
- Does AI Clear the Path for Sustainability Assurance, or Lead Us into a Data Labyrinth?
9:30am-10:30am
- Panel 3 – hybrid
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From Disclosure to Assurance: Architecting The Green Ledger for Verifiable Sustainability Reporting
- Presenter: Eric Cohen, Cohen Computer Consulting
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Moderator: Krista Fiolleau, University of Waterloo & SAF
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Panel summary: This session introduces The Green Ledger, a conceptual framework designed to address the critical need for auditable sustainability reporting. The session will explore how this system aims to bring the integrity of financial assurance to non-financial data by leveraging blockchain for immutable asset tracking (e.g., carbon credits) and AI for both the standardized generation of reporting documents and the creation of a collaborative open-source environment.
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10:30-10:45am
- Break
10:45am-12:30pm - Enhancing ESG Information Provided In Corporate Reports and the Detection of Misleading ESG Information
- Research paper 1 – hybrid (50min)
- An LLM-Based Agentic System for Greenwashing Detection
- Presenter: Yu Gu, Southwestern University of Finance and Economics
- Academic Discussant: Jing Lu, University of Guelph
- Practitioner Discussant: Jerrard Gaertner, BizCom Group, Durham College
- Moderator: Haaris Mian, University of Waterloo & SAF
- An LLM-Based Agentic System for Greenwashing Detection
- Research paper 2 – hybrid (50min)
- Tracking the Invisible: A Mobile-Based Approach to Scope 3 Emissions
- Presenter: Meehyun Kim, American University of Sharjah
- Academic Discussant: Lisa Ricci, Simon Fraser University
- Practitioner Discussant: Ed Olson, MNP
- Moderator: Adam Vitalis, University of Waterloo & SAF
- Tracking the Invisible: A Mobile-Based Approach to Scope 3 Emissions
12:30-1:30pm
- Lunch onsite
1:30-3:15pm – Identifying Opportunities and Threats in the ESG and Cybersecurity Domains
- Research paper 3 – hybrid (50min)
- A New Way to Analyze ESG Reports: A Theme Based Model Supported by AI
- Presenter: Lauri Kokkinen, University of Vaasa
- Academic Discussant: Jody Grewal, University of Toronto Mississauga
- Practitioner Discussant: Daniyal Ahmed, PwC
- Moderator: Anindya Sen, University of Waterloo
- A New Way to Analyze ESG Reports: A Theme Based Model Supported by AI
- Research paper 4 – hybrid (50min)
- The Association Between Managerial Ability and Cybersecurity Breaches
- Presenter: Uday Murthy, University of South Florida
- Academic Discussant: Burcu Bulgurcu, Toronto Metropolitan University
- Practitioner Discussant: Doug Johnson, Independent Senior Risk and Audit Expert
- Moderator: Anindya Sen, University of Waterloo
- The Association Between Managerial Ability and Cybersecurity Breaches
3:15-3:30pm
- Break
3:30-5:15pm – What Cybersecurity Disclosures Reveal About Corporate Governance and Performance
- Research paper 5 – hybrid (50min)
- A Comparative Analysis of Information Content in Risk Factors and Management's Discussion and Analysis: Evidence from the Mandatory Cybersecurity Disclosures
- Presenter: Ronald Tsang, Mercer University
- Academic Discussant: Atefeh Mashatan, Toronto Metropolitan University
- Practitioner Discussant: Donald McColl, Retired Partner and IT Risk Expert
- Moderator: Tisha King, University of Waterloo & SAF
- A Comparative Analysis of Information Content in Risk Factors and Management's Discussion and Analysis: Evidence from the Mandatory Cybersecurity Disclosures
- Research paper 6 – hybrid (50min)
- The Disciplinary Effect of Item 1C Cybersecurity Disclosure Mandate
- Presenter: Guangyue (Maria) Zhang, Rutgers University
- Academic Discussant: Diane Janvrin, Iowa State University
- Practitioner Discussant: Vivek Gupta, Welch LLP
- Moderator: Brad Pomeroy, UW & SAF
- The Disciplinary Effect of Item 1C Cybersecurity Disclosure Mandate
6:00-8:30pm
- Banquet offsite at Kelly’s Landing (123 Front St., Toronto)
Saturday, September 27, 2025
8:30-9:20am
- Research paper 7 – online (50min)
- How accountants judge and use big data as an information source for business decision-making
- Presenter: Carla Wilkin, Monash University
- Academic Discussant: Nicolas Epelbaum, Toronto Metropolitan University
- Practitioner Discussant: Garth Sheriff, Sheriff Consulting
- Moderator: Malik Datardina, University of Waterloo & SAF
- How accountants judge and use big data as an information source for business decision-making
9:20-9:30am
- Break
9:30-10:30am
- Panel 4 – online
- Using Generative AI for Research Purposes
- Moderator: Malik Datardina, University of Waterloo & SAF
- Presenters: Efrim Boritz and Joel Palmer, University of Waterloo & SAF
- Panel Summary: The presenters tell the story of using and coaxing AI to perform a satisfactory literature review on management’s use of valuation specialists. They compare the performance of ChatGPT, Claude and Perplexity in finding and classifying the literature in this area as well as interpreting and presenting the results. They share lessons learned that could be helpful to researchers seeking to benefit from the use of AI for research purposes.
- Using Generative AI for Research Purposes
10:30-10:45am
- Break
10:45-11:35am
- Research paper 8 – online (50min)
- Beyond The Bottom Line: Using Generative AI to Extract Narrative Financial Disclosures
- Presenter: Muhammad Talha Afzal, Rutgers University
- Academic Discussant: Sri Ramamoorti, University of Dayton
- Practitioner Discussant: Jerrard Gaertner, BizCom Group, Durham College
- Moderator: Theo Stratopolous, University of Waterloo & SAF
- Beyond The Bottom Line: Using Generative AI to Extract Narrative Financial Disclosures
11:35-11:45am
- Break
11:45-12:45pm – Getting the Most out of ESG Strategies and Reports
- Rutgers Research Reports – online
- Are ESG Narratives Financially Informative? The Role of LLM Summaries and Sentiment
- Presenter: Sheng-Feng Hsieh, National Taiwan University
- Accounting for Climate Risk: AI Simulation of Financial Implications of ESG Initiatives
- Presenter: Meehyun Kim, American University of Sharjah
- Are ESG Narratives Financially Informative? The Role of LLM Summaries and Sentiment
12:45pm
- Wrap-up