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
Krista Fiolleau, Carolyn MacTavish, Errol Osecki and Linda Thorne (2024). "An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry", Accounting Perspectives, 23(3), 403-445.
Abstract
Technological innovation is increasing throughout the audit industry. Although prior research has explored how specific technological innovations have influenced the audit product and the profitability of the audit, the strategic implications of technological innovation for the audit industry have yet to be examined. To address this issue, we adopt Christensen's seminal theory of technological innovation (introduced in his 1997 book The Innovator's Dilemma) to gain insight into the results of 27 semistructured interviews with auditors and audit technical specialists. Consistent with Christensen's sustaining and efficiency strategic responses, our findings suggest that, at this time, technology is primarily being used by the audit industry to strengthen the audit industry's ability to serve mainstream clients by providing a “higher-quality” and lower-cost audit to replace menial tasks that historically have been done by junior auditors. We find that industry-disruptive new market entry is currently prevented by regulatory and professional barriers; however, strategic disruption to the audit industry appears inevitable as technology is already being used in audits of nonregulated markets by new entrants. Strategically, the audit industry will survive in its current recognizable form only if self-disruption occurs before the regulatory barriers are dropped, which requires significant upskilling in the industry to ensure that firms have the skills to be first movers whenever technological innovations are introduced.Gong, S., N. Ho, J. Jin, and K. Kanagaretnam (2022). "Audit Quality and COVID-19 Restrictions", Managerial Auditing Journal, 37(8). 1017-1037.
Abstract
Purpose
Design/methodology/approach
Findings
Practical implications
Originality/value
Jin, J., Kanagaretnam, K. and Lobo, G. (2013). "Unintended Consequences of Increased Asset threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks", Journal of Banking and Finance, 37, 4879-4892.