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Wilfrid Laurier University School of Business & Economics
July 31, 2014
 
 
Canadian Excellence

Themes



RESEARCH RELATED THEMES

  • Management reaction to changes in accounting standards (e.g. incentive effects, earnings management-type studies)

  • Market reaction to changes in accounting standards

  • Understanding voluntary disclosure choices under new or current standards

  • Performance measurement issues - application of balanced scorecard, non-financial measures, use of such in valuation by external parties, the effect of disclosure of non-financial info (e.g., is it auditable from the point of view of relevance and reliability; does it impact stock price; etc.)

  • Factors that help or hinder auditors' judgment and decision making

  • Effects of changes in tax policy on accounting choice, tax/financial accounting tradeoffs

  • Studies on the effects of corporate governance changes (including SOX) on: firm performance, management decision making, management behavior, etc.

  • Acquisition of research related software and/or data collection for research such as that outlined above (Note: faculty submitting proposals for research related software and databases are encouraged to submit joint proposals with other faculty, indicating how the software and/or database could be used for joint or multiple projects).

EDUCATION RELATED THEMES

  • Effect of changes in the accounting curriculum on student learning

  • Development of case-studies, in-class activities to demonstrate an accounting-related concept, tool or technique (including the development of teaching notes and reporting on in-class use)

  • Development of new courses (e.g., forensic accounting) not currently offered in the undergraduate or graduate programs

  • Analysis of success factors for professional accounting examinations (e.g.. UFE)

  • Studies of the effectiveness of competency-based education in accounting.
NOTE: Other research and education related themes/topics are not excluded from consideration, as long as they can be demonstrated to be relevant to the body of knowledge set out in the CPA Candidates’ Competency Map.