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The Effect of Auditor Attestation and Tolerance for Ambiguity on Commercial Lending Decisions
We begin this study by developing a model of the decisions made by bank loan officers when they evaluate a commercial loan. The model indicates that loan officers make three sequential decisions:Expand
Bank failures, stigma management and the accounting establishment☆
Abstract This study considers the responses of individuals and institutions to discreting situations. We suggest that professional privilege and legitimacy depend on the public accountingExpand
Global trade is blurring national boundaries… Are government accountants prepared?
Abstract Government accountants are increasingly faced with international accounting issues such as reviewing foreign investments, international dumping issues, and foreign securities listings. ThisExpand
Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements
Using event study methodology in a Canadian setting, this paper investigates whether the information content of earnings announcements increased for Canadian Venture Exchange (TSXV) firms and TorontoExpand
Full costing of business programs: benefits and caveats
Purpose – To suggest an approach to program costing that includes the approaches and concepts developed in activity based costing.Design/methodology/approach – The paper utilizes a hypothetical caseExpand
Institutional Origin and Resource Endowments to Science-Based Entrepreneurial Firms: A European Exploration
This paper addresses theoretical and empirical gaps in the relationships between the nature of institutional origin, firm resources and growth in the context of spinning off ventures from publicExpand
IFRS Adoption and Liquidity: A Comparative Analysis of Canada with Australia and the United Kingdom
In this study, we investigate the impact of countrywide adoption of IFRS on the liquidity of domestic versus international firms listed in a stock market. We consider two competing forces affectingExpand
The Intemational Accounting Education Needs of Employees of International Firms
North American business leaders, governments and academics are advocating the need for employees to be able to function in an increasingly competitive global marketplace. This study presentsExpand