Auditing and Governance in Context: Qualitative Methods Symposium

When conducting research, qualitative scholars collect a wide variety and great volume of empirical materials. Making sense of these materials in a meaningful way, which can enrich extant understandings of the issues at hand, presents a significant and often challenging task.

The aim of the Symposium is to provide a platform where we can discuss experiences of conducting qualitative research in accounting/auditing and share some ideas relating to the development of qualitative research papers. How should we justify the choice of a theoretical framework? What are the approaches to data collection that work? How can we provide rich contextual analysis without getting bogged down in contextual detail? Symposium participants will be invited to debate and share their views on the above and other related issues.

Time: 9:15am – 4:30pm ET
Format: Online

Workshop Organizers

Bertrand Malsch is Associate Professor of Accounting at the Smith School of Business at Queens University since 2013.

He holds a PhD in accounting from Laval University and is a member of the Quebec Bar.

He is the author of numerous leading articles in international academic journals on the subject of auditing, accounting regulation and governance. His work has been presented in many scholarly and professional conferences around the world.

He is associate editor of the Behavioral Review of Accounting, Auditing: A Journal of Practice and Theory, Accounting Horizons, and Accounting and Business Research. He also serves on the editorial board of Accounting, Organizations and Society, and Contemporary Accounting Research.

His current work funded by SSHRC and Smith research grants focuses on the role of accounting firms in tax avoidance mechanisms and the financial reporting processes of Indigenous communities.

He regularly contributes to public policy discussions by publishing editorials reflecting the content of his research. Bertrand serves as a member of the Cannabis Oversight Committee established by the Cannabis Regulation Act in Quebec in 2019. Bertrand is also an active member of the Extended External Reporting Advisory Group set by the Auditing and Assurance Standards Board in Canada in 2020 to discuss the future of auditing practice.

Anna Samsonova-Taddei is Professor of Accounting at HEC Montréal, Canada. She also holds an Honorary Professorship from Alliance Manchester Business School, University of Manchester, UK. Her research focuses on topics such as auditing and accountability; country-specific and transnational regulatory processes and structures; governance reforms in transition economies; professional ethics and practice methodology.

Anna’s work appeared in leading journals such as Accounting, Organizations and Society; Organization Studies; Journal of Business Ethics; Accounting, Auditing and Accountability Journal; Critical Perspectives on Accounting; and Accounting and Business Research, among others.

 

 

Workshop Sponsor

Effectiveness of Teaching and Learning Practices to the Development of Data Literacy in Accounting Students

Davenport (2006) provides us a map to the future of corporate strategy predicting a business landscape dominated by big data that demands companies to adopt an “analytics culture”. This new corporate reality requires a profile of accountants that includes not only the traditional technical skills, but also analytical, relationship, and communication skills. Accounting programs across post-secondary institutions (PSIs) have started to adapt their accounting curriculum to include these new competencies and develop student’s data literacy. In this new context, data literacy has become an important component of accounting education, with students that lack it being at a disadvantage.

The objective of this study is two-fold. First to describe the development of a Data Analytics Applied to Accounting capstone course focused on building student’s data literacy. Second, it aims to contribute to the literature by analyzing the effectiveness of different teaching and learning practices to the development of data literacy in accounting students. Data literacy in accounting is defined as how effectively students are able to perform analytical-based decision making applied to different areas of accounting: managerial accounting, audit, taxation, financial statement analysis and finance by following five steps when solving an assignment: (1) identify the questions/problem; (2) formulate hypotheses to solve the problem; (3) collect data; (4) analyze the data using proper methodology; and (5) communicate the results using data visualization tools. I use data collected during the delivery of the course to assess the effectiveness of different teaching and learning factors on student’s performance, such as course pre-requisites, prior level of student’s statistical literacy, course workload, hours of dedicated study per week, rate of assignment completion, as well as different teaching interventions (e.g. balance between lectures and practice, assignment design, length and format, use of review of statistical concepts prior to the introduction of more complex data analytics techniques, among others). The results are reported and discussed with important implications for future development of Accounting curriculum.

Time: 8:30am - 9:15am CST
Format: Hybrid

Session Presenter

Eloisa Perez-de Toledo (MacEwan University)

Ethics Workshop: Incorporating Environmental and Social Reporting into Curriculum

Environmental issues and sustainability issues are critical to the success of most companies in our economy. Investors are increasing their focus on the environmental performance of corporations. CPA Canada’s Foresight report recognizes the need for professionals to understand social and environmental information. The question arises as to what should we expect our university graduates to understand in this area and how can we build this expertise which is being demanded by organizations? The Centre for Accounting Ethics invites all CAAA Conference Attendees to its annual Workshop to explore different approaches to incorporating environmental and social reporting into curriculum. To this end, the Centre has invited Blake Phillips from the University of Waterloo to discuss the School of Accounting and Finance’s approach, in addition to representatives from the profession and other faculties.

The development of business practices that minimize environmental impact is one of the predominant challenges facing humanity. The climate crisis and other environmental issues demand that society transitions to a low-carbon economy and more sustainable practices. Achieving sustainability objectivesrequires that corporations and governments broaden their definition of success beyond exclusively financial outcomes. To this end, universities must provide students with the knowledge, skills and tools to cope with these challenges within their organizations. Accounting students must be able to understand the reporting needs and standards governing social reporting and be key drivers in their organizations moves in this direction. How do programs ensure their students have this capability with the ever growing conceptual framework for CPAs and the increased emphasis on data analytics? Should courses be offered on environmental reporting and CSR or should joint programs be provided which merge accounting, finance and environmental disciplines? These issues will be discussed in detail within this session.

Time: 9:00am - 12:00pm CST
Format: In-person

Workshop Host

Dr. Linda Thorne, FCPA has been a professor at Schulich School of Business at York University in Toronto, Canada for over 25 years. She has a PhD from McGill University in Accounting Ethics, and does research in the ethics of accountants, taxpayers and accounting disclosures. She has over 60 publications in various journals of which 19 are in the Financial Times listing. She has previously worked for Imperial Oil, Price Waterhouse Coopers and Veritas Research.

 

 

 

Workshop Presenters

Blake Phillips is the Deputy Director of Programs and Student Experience at the School of Accounting and Finance at the University of Waterloo. Dr. Phillips oversees program development for the 5 accounting and finance offered by the School, including the recent addition of the Sustainability and Financial Management Program jointly offered with the Faculty of Environment.  Blake received a Bachelor of Science from the University of British Columbia in 1996, a Master of Forestry and Master of Business Administration from the University of Alberta in 2004 and a Ph.D. in Finance also from the University of Alberta in 2009.  Prior to commencing his doctoral studies, Blake was a Registered Professional Forester and Registered Professional Biologist in British Columbia where he was a managing partner with an ecosystem restoration consulting firm.

Vern Albush is Director of Sustainability for Federated Co-operatives Limited (FCL), a manufacturer and wholesaler of fuel, food, home building supplies, and agricultural products.  His early professional life began in Archaeology, but after completing his master’s degree in Environmental Science and Public Policy, it shifted to environmental management and later to social responsibility and environmental sustainability.   He’s worked for environmental and government relations consulting firms (large and small), the Alberta government, privately-owned corporations, and co-operatives (i.e., Servus Credit Union and now FCL). In that time, he’s observed how civil society, governments, and corporations have dealt with the environmental and social impacts of economic prosperity. Today, he’s witnessing a growing interdependency and integration of finance and accounting with sustainability in governments and business.

Workshop Sponsor

Use AccountingPod to power up teaching, learning and authentic assessment on QuickBooks Online, Xero, Excel, Power BI, Tableau, Alteryx

We would like to share with you an instructor’s experience of using AccountingPod’s teaching, learning and assessment experience for their class. Technology empowered learning can close the gap between business, accounting theory and current business practice. Accounting and Business educators need to help learners to build these relevant skills and business financial literacy for a digital age where technology has enabled “business at the speed of thought”.  

We explore the power of ‘hands on’, individualized learning in the classroom, on the real tools and with the real stories of business today. As an education technology company, AccountingPod is focused on enabling the delivery, guidance and authentic assessment of students individual work on digital platforms like QBO, Xero, Excel, Power BI, Tableau and Alteryx. AI and ML powered cloud accounting platforms, change every day as the solution develops to meet customer need.  

You could say our students are learning how to work with the robots! An effective teaching solution for these platforms must likewise work within this dynamic environment. This is where AccountingPod comes in – providing a technology solution for teaching and learning resources for business education in the digital age! - Teacher Dashboard – powered by the student activity data from both AccountingPod and digital platforms like Xero, auto-grading, insightful reporting, cheat prevention and classroom collaboration. - Student Dashboard – simple interface, case studies and curriculum aligned content made up of modules and tasks. Student personalized feedback for task level activity on digital platforms like Xero.

Find out more at: accountingpod.com/teaching

Time: 9:15am – 10:00am CST
Format: Hybrid

Session Presenters

Judith Cambridge, Chartered Accountant and Tech Entrepreneur, Founder and Co-Ceo AccountingPod
Dr. Suresh Sood, Data Scientist, AccountingPod

In-Person Comment from

Tillie Parmar, MBA, CPA, CA Assistant Professor, Accounting, School of Business Trinity, Western University

Session Sponsor

Reimagining Student Experience in Higher Education

The higher education landscape has rapidly transformed in response to the pandemic and has accelerated demand for improved student experience. The “Age of the Customer” is upon us and the implications for higher education cannot be ignored. Students are increasingly recognizing the power of their choices in their education, and higher education institutions must be prepared to expand beyond traditional learning environments to keep up with the growing demand for high-quality educational outcomes, personalized and engaging student experiences, and technology-based practices. KPMG in Canada undertook a national poll of students on their expectations for education in a post-pandemic world and learned that there is a prevalent belief that educational institutions of the future will bear little resemblance to those of today. Shifting priorities amongst students mean that institutions will need to adapt in order to compete in the future landscape. C.J. James, KPMG’s National Education Practice Leader will share the results of the survey and provide her insights on the findings.

Time: 10:30am – 11:15am CST
Format: Hybrid

Session Presenter

C.J. James is the Leader of KPMG Canada’s National Education Practice and brings over 25 years of experience serving higher education institutions in the public sector, not for profit, and private sectors. Her experience with and understanding of the inner workings of higher education institutions, including the various complex issues and challenges that they face, make her a trusted advisor within the Canadian Education sector. In her role, C.J. brings the full breadth and depth of KPMG’s expertise, experience and thought leadership to the sector, by creating collaborative opportunities amongst higher education institutions and with KPMG education networks globally. She facilitates solutions to operational issues for institutions through her deep understanding of the interests of the wide group of stakeholders in the higher education sector.

 

E-dishonesty: Evaluating Accounting Students Effectively with Online Assessments

Given the increase of online course/ exam delivery and the emergence of “e-dishonesty,” what is necessary to evaluate accounting students effectively with online assessments?

Join Lyryx for a focused discussion about “e-dishonesty” and the implications it has on the creation and execution of online assessments (homework & exams) in accounting courses.

As a developer of online assessments for accounting, Lyryx has nearly 20 years of experience with facilitating online homework and exams for accounting courses in higher education. With the perpetual concern of academic integrity and the emergence of “e-dishonesty”, a term used to refer to “the behaviors that depart from academic integrity in the online environment” (https://www.frontiersin.org/articles/10.3389/feduc.2021.639814/full%20), there exists an even greater need to examine the factors surrounding this issue. These include, but are not limited to: identifying reasons for cheating; access to and use of cheating resources; in-person versus online cheating; monitoring/ proctoring versus trust; and potential methods for combating cheating.

Lyryx already maintains unique randomization algorithms within their online assessments that make cheating much less accessible to students. Those very randomizations are helping Lyryx to develop technology for the subtle/ undetectable identification of cheating. This focus group will seek to pinpoint the primary issues instructors are facing with regard to e-dishonesty in online accounting assessments, with the goal of enhanced development of this technology.

Time: 1:00pm - 1:45pm CST
Format: Hybrid

Session Presenter

Tamsyn Murnaghan

Session Sponsor

Writing Publishable Case Studies: A Workshop for Beginners

Tired of teaching with outdated accounting cases that don’t reflect the “current state of the world”?  Interested in developing and publishing an innovative, new teaching case but don’t know where to start? Finding a motivation for the case is the first major challenge a case writer needs to overcome. The first part of this workshop will include an interactive activity where we will generate ideas and identify relevant and realistic motivations for an accounting case. In the second part, by way of sharing a recent experience in authoring a case and through various short interactive activities, we will develop a “case writing roadmap” including tips for success at each step along the way.  This will include a discussion on the following topics:

• designing learning objectives
• researching the case
• writing the case scenario
• creating teaching notes, and
• testing the case.

Participants will leave the session armed with the tools they need to see their projects through to published cases from which future students will thrive and learn.

Time: 1:00pm - 2:30pm CST
Format: In-person

Session Presenters

Sandra Scott, MBA, CPA, CA, CFA is an Associate Professor of Accounting at the Department of Management in the Lang School of Business & Economics at the University of Guelph. She teaches financial accounting and assurance at the undergraduate level. Sandra is the Graduate Program Director of the Graduate Diploma in Accounting where she teaches an integrated cases course.  She also teaches financial management at the graduate level. Sandra is involved in professional education through CPA Ontario’s PEP program. Her research interests include accounting education and financial disclosure. Sandra has published several teaching cases as well as accounting education pieces covering cyberbullying and academic misconduct.

 

Sandra Iacobelli, LLM, CPA, CA is an Assistant Professor, Teaching Stream at York University and teaches in the areas of Accounting, Assurance and Integrative cases courses at both the undergraduate and graduate levels.  Sandra’s passion and main interests lies in the areas of teaching and learning.  Over the past several years, she has been actively engaged in authoring accounting case studies, some of which have been published in accounting education journals both in Canada and internationally. Sandra remains closely connected with the CPA profession and has acted in various capacities within the CPA professional education program.  

The Craft of Accounting Research Workshop

This workshop is mainly intended for doctoral students in at least the third year of their PhD program interested in performing research and writing research-based articles for scholarly journals in accounting. It will feature activities that are relevant to scholars at this stage of their career such as writing skills, research topics, and the publication process. Many participants will have an opportunity to present their research in a series of short and long presentations. Presenters will receive useful feedback and be eligible to win prizes. This workshop provides a welcome opportunity to network with peers and  senior faculty by way of group activities and social events. In-person attendance is encouraged but the workshop will likely follow a hybrid format to accommodate virtual participation. Guest speakers TBA.

Please note: The deadline to submit proposals for presentation at the workshop has passed. Registration for this workshop will close when it reaches capacity.

Time: 1:00pm - 5:00pm CST
Format: Hybrid

Workshop Organizers

Kim Trottier is an Associate Professor at HEC Montréal with an interest in using advanced analytics to explore business issues. Her research topics are varied, from economics-based research in capital markets, financial reporting, corporate governance, and firm fundamental value, to areas that speak to ESG concerns and social returns on investments. Dr. Trottier’s teaching ranges from Undergraduate to PhD students and Executive MBAs. She has written several research papers, peer-reviewed book chapters, and a Financial Accounting textbook. Prior to academia, Kim spent years in professional practice as a Chartered Accountant, therefore brings real-world experience to her teaching and research, applying insight from her work as a financial analyst, consultant, manager, corporate controller, and external auditor in the private and public sector. She holds board positions at Social Value Canada and 460 MIC, and is on the Editorial board of Accounting Perspectives. She holds memberships with the Artificial Intelligence Network of British Columbia, SAS Women in Analytics, and Women in AI. Her current focus is to manage global inter-disciplinary projects that utilize creative datasets and techniques to explore new business questions as well as update prior insights.

Lan Guo’s research interests include performance measurement, incentive designs, employee (un)ethical behavior, and other behavioral topics mainly within the field of management accounting. In her research, she uses both experimental and survey methods. Her coauthored work appeared at journals such as Accounting, Organizations & Society, Behavioral Research in Accounting, Contemporary Accounting Research, Journal of Business Ethics, and International Journal of Operations and Production Management. She is an associate editor at Accounting Perspectives and serves on the editorial board of Contemporary Accounting Research. She has taught management accounting, data analytics and accounting information systems to undergraduate students and co-taught different PhD seminars. Prior to her academic career, she worked as an accountant in China Securities Depository & Clearing Corp. (Shanghai) and Construction Bank of China (Shanghai). She is a CPA, CMA and CGA.

Andrew Bauer is the Canada Research Chair in Taxation, Governance, and Risk and an associate professor at the University of Waterloo. His primary area of research studies corporate tax. More specifically, he examines 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 and financial disclosures, risk more generally, and data analytics.

Please see his faculty profile for additional information: https://uwaterloo.ca/school-of-accounting-and-finance/people-profiles/andrew-bauer.

 

Workshop Sponsors

 

 

Rethinking Teaching, Learning and Engagement

The changes emerging in the learning environment and a new generation of students led us to ask how can we best reach current and future students? Today’s students are looking for more than previous generations and we want to be able to give that to them. Our recent teaching experiences have shed new light on the connections between teaching, learning and engagement, and have caused us to leave old teaching techniques behind.  By engaging students, we improve the learning experience and help ensure knowledge is retained for the long-term. Our discussion will feature some instructive ideas on teaching today’s students in new and engaging ways, with the goal to improve students’ learning experience. Our presenters will offer their best ideas for engaging in-class and online activities, as well as ways for students to rethink their role as learners. Our goal is to reach students and provide the learning environment they are seeking and in which they can thrive. 

Time: 1:45pm - 2:30pm CST
Format: Hybrid

Session Presenters

Lindsay McLachlan (Brandon University)
Karen Congo Farmer (Texas A&M University)

Incorporating Indigenous Perspectives in the Accounting Curriculum 

In conversations with educators over the years, we have heard the need and the desire to address Indigenous topics within their courses, however, many are not sure how to do this or are not comfortable doing so. In today’s social climate, and with Pearson Canada’s own commitment to Diversity, Equity, & Inclusion, we believe that this topic is an important one to address. Pearson Canada is honoured to host this event with our two panelists, Terry Goodtrack and Helen Bobiwash. In addition to accounting educators, the session will also be of interest to professional accountants, who wish to understand how to serve Indigenous individuals, communities, and organizations. We will start the conversation off with a term familiar to accountants: reconciliation. We will explore what it means to accountants and what it means to Indigenous people. From there, we hope to offer some insight by addressing the following questions in this session: 

1. How can “reconciliation” from the Truth and Reconciliation Commission (TRC) impact the accounting world?
2. How can we make financial information more relevant for Indigenous students/communities?
3. How do you focus on the user and engage them with the information or content that they want to know/relate to?
4. How do we get Indigenous students interested in accounting and why is that important going forward?
5. Commentary on the future of accounting in Canada from an Indigenous perspective?
6. Why is an understanding of Indigenous Perspectives in Accounting important to all learners

Time: 3:00pm - 4:00pm CST
Format: Hybrid

Session Panelists

Terry Goodtrack has spent over 25 years in senior finance and management positions with high profile Indigenous organizations. He is the co-founder of the AFOA Canada – Harvard Business School Executive Education Program on Leading People and Building Sustainable Communities and In 2017, he founded the inaugural international conference on Indigenous Governance, Management and Finance on Building Indigenous Sustainable Communities. For the past nine years, he has held the role of President and Chief Executive Officer of AFOA Canada. Prior to this position, Terry was the Chief Operating Officer of the Aboriginal Healing Foundation. Terry was appointed by the Assembly of First Nations and the Minister ISC to sit on the New Fiscal Relationship working group where he is the Co-Chair. He is also a sessional instructor for Carleton University’s Graduate Diploma on Indigenous Policy and Administration. Terry holds a Masters, in Public Administration from Carleton and has a Chartered Corporate Director designation from McMaster. In addition, Terry is a CPA, and in 2018 he received a fellowship designation from the CPA Ontario. He is a Certified Aboriginal Financial Manager (CAFM) and Certified Aboriginal Professional Administrator (CAPA).

Helen Bobiwash is an independent accountant who works out of the Atikameksheng Anishnawbek near Sudbury, Ontario. She is a First Nation citizen of the Thessalon First Nation. Helen has been working as an independent accountant for 25 years. She works primarily with First Nations and Indigenous organizations. Her work focuses on building capacity within communities to help them achieve their goals. Helen is a former part-time accounting teacher with Cambrian College of Applied Arts and Technology in Sudbury and is a member of the Board of Directors of the AFOA Ontario Chapter and AFOA Canada. She is also a member of the Public Sector Accounting Board Discussion Group.

Session Sponsor

Wiley Sponsored Session: Augmenting Human Skills and Intelligence in Your Accounting Courses

The New CPA Competency Map (CM2.0) places emphasis on ensuring that students are not only tech savvy, but it also supports the development of human skills such as curiosity and creativity. There are opportunities to augment human intelligence by getting your students to work collaboratively with technologies such as WileyPLUS, Power BI, and Excel. But how do these fit into your accounting courses? During this session, Bruce McConomy and Irene Wiecek will discuss how you can augment and enhance human skills and intelligence in your courses, as well as explore new resources available in WileyPLUS to enhance student preparedness for both the CFE and as accountants of the future.

Time: 4:00pm - 5:00pm CST
Format: Hybrid

Session Moderator

Jessica Spettoli

Session Presenters

Bruce McConomy
Irene Wiecek

Session Sponsor