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About Amin Mawani
Amin Mawani’s research and teaching examines the impact of taxation on business and personal financial decisions. His research interest include the role of tax policy in promoting healthcare and determining the cost-benefit analysis of illness prevention programs.
Honours
2010-2013 Editor-in-Chief, Accounting Perspectives
2008-2012 CMA Canada Competency Expert in Financial Management
2006-2008 Chair of Research Committee, Canadian Academic Accounting Association
2005-2013 Editorial Boards of Canadian Tax Journal (2013 to date); Advances in Taxation (2014 to date); Contemporary Accounting Research (2010 to date); Accounting Perspectives (2009-2010) and Canadian Journal of Administrative Sciences (2005-2010)
2004 ATAX Research Fellow awarded by Australian Tax Studies Program at the Faculty of Law, University of New South Wales, Sydney, Australia
2002-2003 Launched and championed a new PhD Program in Accounting at Schulich
Recent Publications
Mawani, A. and Trivedi, V.U. “Collusive vs. Coercively Corrupt Tax Auditors and their Impact on Tax Compliance” Journal of Behavioral and Experimental Finance, Vol 30, June 2021.
Kanagaretnam, K., Mawani, A., Shi, G. and Zhou, Z. “Impact of Social Capital on Tone Ambiguity in Banks’ 10-K Filings, Journal of Behavioral and Experimental Finance, 2020.
Trivedi, V.U. and Mawani, A. “Impact of Tax Advisors and Corrupt Tax Auditors on Taxpayer Compliance” Canadian Tax Journal 2020 68(3): 801-32.
Balsam S, Fan H, Mawani A, and Zhang D. “The impact of the use of cross-border compensation peers: The case of Canadian companies using U.S. peers.” Journal of Accounting, Auditing and Finance, 2020
Ahmed F, El Morr C, Ritvo P, Othman N, Moineddin R, Ashfaq I, Bohr Y, Ferrari M, Fung A, Hartley L, Maule C, Mawani A, McKenzie K, Williams S “Effectiveness of an Eight-Week Web-Based Mindfulness Virtual Community Intervention for University Students on Symptoms of Stress, Anxiety, and Depression: A Randomized Controlled Trial” JMIR Mental Health 2020, 7(7) at https://mental.jmir.org/2020/7/e18595/
Ahmed F, El Morr C, Ritvo P, Othman N, Moineddin R, Ashfaq I, Bohr Y, Ferrari M, Fung A, Hartley L, Maule C, Mawani A, McKenzie K, Williams S “A Randomized Controlled Trial of an Eight-Week Web-based Mindfulness Virtual Community Intervention for Students’ Mental Health” JMIR Mental Health 2020, 7(2) at https://mental.jmir.org/2020/2/e15520/
Kanagaretnam, K., Khokar, R. and Mawani, A. 2018. “Linking Societal Trust and CEO Compensation” Journal of Business Ethics, Volume 151, 295-317.
Fisher KL, Mawani A, von Tigerstrom B, Larre T, Cameron C, Chad KE, Reeder B, Tremblay MS. “Awareness and Use of the Children’s Fitness Tax Credit” Canadian Tax Journal 2013, 61(3):599-632
Amin Mawani and Suzanne Paquette, “Pre-Retirement RRSP Withdrawals” Canadian Tax Journal 2011, 59(2): 183-219.
Bhattacharyya N, Mawani A, and Morrill C. “Dividend Payout and Executive Compensation: Theory and Canadian Evidence” Managerial Finance 2008, vol. 34, no. 8, 585-601.
Bhattacharyya N, Mawani A, and Morrill C. “Dividend Payout and Executive Compensation: Theory and Evidence” Accounting & Finance 2008, vol. 48, 521-541.
Alan Macnaughton and Amin Mawani, “Contributions of Employee Stock Options to RRSPs and TFSAs: Valuation Issues and Policy Anomalies” Canadian Tax Journal 2008, 56(4): 893-922.
Timothy E. Edgar, Jonathan Farrar and Amin Mawani, “Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis” Canadian Tax Journal 2008, 56(4): 803-869.
Amin Mawani, “Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context” Multinational Finance Journal 2007, vol. 11, no. 1/2 pp. 77-96.
Gerald Garvey and Amin Mawani, “Executive Stock Options and Dynamic Risk-Taking Incentives” Managerial Finance March 2007, 33(4):281-288.
Gerald Garvey and Amin Mawani, “Risk-Taking Incentives of Executive Stock Options and the Asset Substitution Problem” Accounting & Finance March 2005, 45(1):3-23
Amin Mawani & Marsha Reid, “Transfer Pricing and Employee Stock Options” Canadian Tax Journal 2005, 53(3):607-639.
Amin Mawani, Moshe Milevsky and Josh Landzberg, “The Erosion of GIC Returns by Income Taxes and Inflation” Canadian Tax Journal 2004, 52(4): 1057-1075.
Amin Mawani, “To Disclose or Not To Disclose After-Tax Returns of Mutual Funds” Canadian Tax Journal 2003, 51(5):1908-17
Amin Mawani, “Tax Deductibility of Employee Stock Options” Canadian Tax Journal 2003, 51(3):1230-58.
Amin Mawani, Moshe Milevsky and Kamphol Panyagometh, “The Impact of Personal Income Taxes on Returns and Rankings of Canadian Equity Mutual Funds” Canadian Tax Journal 2003, 51(2):863-901.
Amin Mawani, “Cancellation of Executive Stock Options: Tax and Accounting Income Considerations” Contemporary Accounting Research 2003, 20(3): 495-517.
Kenneth Klassen and Amin Mawani, “The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs” Contemporary Accounting Research 2000, 17(2): 227-262
Courses Taught
Ph.D Seminars Taught:
HLTH 5020: Health and Economics (Health 2011, 2009)
ACTG 7020: Empirical Methods in Accounting (Schulich 2012, 2009)
ACTG 7010: Overview of Accounting Research (Schulich 2006, 2003, 2002)
COMM 659: Seminar in Corporate Governance (UBC 1999)
COMM 695: Seminar in Taxation (UBC 1999)
Masters Courses Taught:
LAW 6730: Managerial Tax Planning (Osgoode Hall Law School LL.M Program) 2013, 2011, 2009
ACTG 6130: Intermediate Accounting for Masters of Finance - 2014, 2013, 2012
HIMP 6150: Performance Indicators in Health Care Organizations - 2013, 2012, 2011, 2009, 2006
ACTG 6710: Introduction to Income Tax -2014, 2007
INTL 5100: International Financial Reporting for Managers -2007, 2006
ACTG 5100: Financial Reporting for Managers -2008, 2005
ACTG 6250: Financial Reporting & Analysis -2002
ACTG 6700: Managerial Tax Planning 2014, 2013, 2003, 2002
ACTG 6400: Management Cost Accounting & Analysis -2002
ACTG 6450: Management Control Systems -2001, 2000
ACTG 6950: Financial Reporting & Analysis 2001, 2000
BAAC 520: Taxes and Decision Making I (UBC 1995-2000)
BAAC 521: Taxes and Decision-Making II (UBC 1995-2000)
Grants
Project Title Role Award Amount Year Awarded Granting Agency Project TitleEvaluation of Wage Subsidies for Public Corporations during COVID-19 using Legislative and Accounting Disclosures RolePrincipal Investigator Award Amount$79,200.00 Year Awarded2021-2025 Granting AgencySocial Sciences & Humanities Research Council (SSHRC) Project TitleStudent Mental Health: Virtual Support on Campus RoleCo-Investigator Award Amount$410,733.00 Year Awarded2015-2018 Granting AgencyCanadian Institute of Health Research (CIHR) Grant Project TitleDoes Executive Compensation Change in Response to Changes in Personal Tax Rates RolePrincipal Investigator Award Amount$26,850.00 Year Awarded2015-2018 Granting AgencySocial Sciences & Humanities Research Council (SSHRC) Grant Project TitleImplicit Taxes and Canadian REITs RolePrincipal Investigator Award Amount$7,000.00 Year Awarded2015-2016 Granting AgencyCanadian Academic Accounting Association Research Grant Project TitleImplementing a Multi-Sector Employment Strategy for Women and Men with Disabilities in South Asia RoleCo-Applicant Award Amount$3,000,000.00 Year Awarded2013-2018 Granting AgencyCanadian International Development Agency (CIDA) Grant Project TitleDeterminants of Compensation Peer Groups RolePrincipal Investigator Award Amount$7,000.00 Year Awarded2014 Granting AgencyCanadian Academic Accounting Association Research Grant Project Title Role Award Amount$10,000.00 Year Awarded2012 Granting AgencySchulich-CPA Ontario Research Grant Project TitleExecutive Compensation & Cross-Border Peer Groups in Canada RolePrincipal Investigator Award Amount$49,462.00 Year Awarded2011 Granting AgencySocial Sciences and Humanities Research Council - SSHRC Insight Grant Project TitlePerformance Measures in the Health Care Sector RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2010 Granting AgencySchulich-CMA - Ontario Research Grant Project TitleA Business Case for Pandemic Preparedness by Corporations RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2010 Granting AgencyThe Canadian Financial Executives - Research Foundation Grant Project TitleAwareness, Use and Impact of the Children's Fitness Tax Credit (Principal applicant: Dr. Barbara von Tigerstrom, University of Saskatchewan) RoleCo-Investigator Award Amount$241,884.00 Year Awarded2009-2012 Granting AgencyCanadian Institute of Health Research - In partnership with Heart & Stroke Foundation, R & D Health Research Foundation Project TitleUse of Peer Group for CEO Compensation RolePrincipal Investigator Award Amount$8,000.00 Year Awarded2009 Granting AgencyInstitute of Chartered Accountants of Ontario - Research Grant Project TitleTaxation of Employee Stock Options RolePrincipal Investigator Award Amount$29,720.00 Year Awarded2008 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleEquity-Settled Debt: Tax & Accounting Considerations RolePrincipal Investigator Award Amount$73,500.00 Year Awarded2004 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleTax Neutrality in Canadian Compensation RolePrincipal Investigator Award Amount$5,000.00 Year Awarded2004 Granting AgencyCMA - York - Research Grant Project TitleVarious grants RolePrincipal Investigator Award Amount$16,000.00 Year Awarded2001, 1998 Granting AgencyCanadian Academic Accounting Association - Research Grant Project TitleCancellation of EmployeeStock Options: Tax and Accounting considerations RolePrincipal Investigator Award Amount$48,000.00 Year Awarded1998 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant
Amin Mawani
Associate Professor of Accounting; Program Director – Health Industry Management Program; Graduate Diploma Coordinator for Health Industry Management Program
PhD (Waterloo)LL.M (Osgoode Hall)
MA (Toronto)
BComm (Alberta)
FCPA, FCMA, CFP, FELLOW of FP CANADA