Publications Database
Welcome to the new Schulich Peer-Reviewed Publication Database!
The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:
- Faculty Member’s Name;
- Area of Expertise;
- Whether the Publication is Open-Access (free for public download);
- Journal Name; and
- Date Range.
At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.
If you have any questions or input, please don’t hesitate to get in touch.
Search Results
Cameron Graham, Darlene Himick, Pier-Luc Nappert (2024). "The Dissipation of Corporate Accountability: Deaths of the Elderly in For-Profit Care Homes During the Coronavirus Pandemic", Critical Perspectives on Accounting, 99, 102595.
Abstract
The COVID-19 pandemic has raised serious questions about corporate accountability, exposing how poorly our systems of corporate accountability function under pressure. This paper examines one industry and jurisdiction where this problem is particularly visible, for-profit care homes for the elderly in Ontario, Canada (where the industry is called “long-term care” [LTC]). LTC companies continued to pay bonuses to executives and dividends to investors while COVID-related deaths mounted in their facilities. What does this tell us about how society holds companies accountable for their actions? This paper focuses on two highly institutionalized systems of accountability in the LTC industry in Ontario, namely healthcare governance and financial governance. We examine these two systems in the context of public pressure for regulatory action, pressure that has manifested in mainstream media coverage, social media outrage, and the threat of civil lawsuits. We compare the efficacy of healthcare and financial governance in this industry using a theoretical framework drawn from accountability literature, and explore the possibility of legal consequences for LTC corporations under corporate criminal law. We show how these systems together serve to dissipate corporate accountability through a fragmented, inadequate system of conflicting governance mechanisms, despite making a show of accountability rituals. We argue that these systems work together to divide the moral community in which corporations exist and where meaningful accountability might be possible, facilitating the misrecognition of the “corporate imaginary” as an accountable entity.Cho, C.H., Senn, J. and Sobkowiak, M. (2022). "Sustainability at Stake During Covid-19: Exploring the Role of Accounting in Addressing Environmental Crises", Critical Perspectives on Accounting, 82, 102327.
Abstract
In this paper, we reflect and provide insights on the environmental implications of post-COVID-19 economic recoveries. More specifically, we highlight the connection(s) between the environment and the COVID-19 crisis, in particular the intertwined links between Mother Nature and the virus. We then raise some concerns about the ‘illusionary’ positive and negative effects of the crisis on the environment before evoking some past lessons about crisis management and recovery. We contend that the current accounting and accountability mechanisms employed in economic stimulus programs, as well as traditional environmental accounting approaches, are inadequate and limiting to achieve long-term sustainability change. The paper concludes by offering accounting practitioners and researchers some possibilities to take a step forward and develop new understandings of social and environmental value consistent with ecological principles and sustainable development—and hope that these reflections will contribute to a broader debate on the role of accounting for sustainable development in the Anthropocene.Beelitz, A., Cho, C.H., Michelon, G. and Patten, D.M. (2021). "Measuring CSR Disclosure When Assessing Stock Market Effects", Accounting and the Public Interest, 21(1), 1-22.
Abstract
A growing number of studies use a dichotomous variable indicating the presence of a standalone CSR report to capture impacts of CSR disclosure. Our concern is that, without considering differences in the information provided, such an approach could lead to incorrect inferences regarding those impacts. Accordingly, we extend prior research by examining whether, similar to differences in environmental disclosure, the mere presence of a standalone CSR report mitigates negative market reactions at times of regulatory cost exposure. We focus on the 2011 Fukushima Daiichi disaster and a sample of international utilities with nuclear power generation. Controlling for other factors related to social and regulatory cost exposures, we find only the environmental disclosures appear to reduce negative market effects. We thus argue that, in exploring the impacts of CSR disclosure, researchers need to carefully consider, beyond just the presence of a CSR report, differences in the extent of information being provided.Brivot, M., Cho, C.H. and Kuhn, J. (2015). "Marketing or Parrhesia? A Longitudinal Study of the AICPA Leaders’ Communications in Times of Public Trust, Crisis Management and Trust Repair", Critical Perspectives on Accounting, 31(1), 23-43.
Abstract
This paper examines how the U.S. accounting profession, through the American Institute of Certified Public Accountants (AICPA), sought to restore its damaged reputation and re-legitimize its claim to self-regulation after the Enron scandal. We do so by analyzing the content of AICPA leaders’ web communications to members and outsiders of the Institute between 1997 and 2010 and draw upon the concepts of logics and discourse. We argue that the marketing language surrounding the AICPA's “Vision Project” prior to Enron (1997–2001) is not durably supplanted by the language of parrhesia, celebrated during the Enron crisis management episode (2002–2004) – it reemerges after 2005, juxtaposed to parrhesia. This study contributes to increasing our understanding of the institutional complexity of the accounting professional field by suggesting that this complexity is, in part, cultivated and reproduced by AICPA leaders’ navigation between different conceptions of being an accountant. Institutional complexity can thus be viewed as a resource, rather than a constraint, which provides flexible impression management opportunities.Jones, K., Liao, H. Rupp, D.E. and Shao, R.. "The Utility of a Multifoci Approach to the Study of Organizational Justice: A Meta-analytic Investigation into the Consideration of Normative Rules, Moral Accountability, Bandwidth-fidelity, and Social Exchange", Organizational Behavior and Human Decision Processes, 123(2), 159-185.