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
Massimo Sargiacomo, Jeff Everett, Luca Ianni, Antonio D'Andreamatteo (2024). "Auditing for Fraud and Corruption: A Public-Interest-Based Definition and Analysis", The British Accounting Review, 56(2), 101355.
Abstract
To better understand how the practice of auditing can be more effectively enrolled in the fight against fraud and corruption, this study (1) examines how these problems are viewed and defined by the public and (2) contrasts this view and definition with that of professional auditors. The examination is informed by the dispositive theory of Foucault and an inductive analysis of a large (90,000+) multi-year sample of news stories related to fraud and corruption in the Italian health sector. While auditors define these problems in relatively narrow terms and consign them to ‘a form of risk, a threat to reputation and revenue, and a cost of doing business,’ the study finds that the public has a broader definition and a greater concern with problematic acts and actors ‘in and of themselves’. These findings have important implications for the audit expectations gap and how it might be addressed. The study also provides a useful analytical method for locating and better understanding fraud and corruption in other large, institutional settings.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.Chow, C., Massey, D., Thorne, L. and Wu, A. (2013). "A Qualitative Examination of Auditors’ Differing Ethical Characterizations Across the Phases of the Audit", Research on Professional Responsibility and Ethics in Accounting, 17, 97-138.