My research is aimed at understanding the ethical decisions and decision process of professionals, and in particular professional accountants. This involves different methodologies including experimental, survey and qualitative research techniques. This area of research is particularly applicable in developing an understanding of the factors and characteristics that are important to influencing the ethical decisions in organizations.
2020 The Lazaridis Institute Prize for Paper on Accounting Issues Relevant to Technology Firms for A Study of Technological Adoption in the Audit Industry: The Theory of Disruption Applied to a Regulated Industry, 2020. With Krista Fiolleau, Carolyn MacTavish, Errol Osecki.
2019 Schulich Research Fellowship Award
2019 Fellow CPA (Ontario)
2017 Schulich Research Fellowship Award
2012 Schulich Research Fellowship Award
2008 Schulich Research Fellowship Award
2003 Recipient of the Glen McLaughlin Prize for Best Ethics paper in Accounting Research, University of Oklahoma
2002 Schulich Research Fellowship Award
2001 Deloitte and Touche Research Award
Gunz, S. and Thorne, L. (2020), "Thematic Symposium: The Impact of Technology on Ethics, Professionalism and Judgement in Accounting", Journal of Business Ethics, 1-3.
Fiolleau, K., Libby, T. and Thorne, L. (2020), "The Right Stuff: Are Not-For-Profit Managers Really Different? ", Journal of Governmental & Nonprofit Accounting , 9(1), 76-93.
In response to public pressure for accountability in the not-for-profit (NFP) sector, attempts have been made to adopt for-profit controls. These have generated mixed results. While many have argued that employees attracted to the NFP sector are “different,” little prior empirical evidence backs up this claim. To address this gap, we review the literature to identify claimed individual characteristics that might differ and use the survey method to examine whether these differences exist between the groups of responding managers working in the NFP and for-profit sectors. NFP respondents exhibit lower levels of narcissism, lower levels of entitlement, less extroversion, and a more externally oriented locus of control than their for-profit counterparts. In exploratory multivariate analysis, best predictors of NFP membership include extroversion, locus of control, conscientiousness, and moral reasoning. Rather surprisingly, the groups did not differ on altruism or tolerance for ambiguity. Implications for control system design are discussed.
Farrar, J., Massey, D.W., Osecki, E. and Thorne, L. (2020), "The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance", Journal of Business Ethics, 1-14.
Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for us to consider how vertical equity perceptions about the President’s fair share of taxes, and identification with the President via voting behavior, are jointly associated with taxpayers’ compliance. Using insights from equity theory as reported in Adams (in: Berkowitz (ed) Advances in experimental social psychology, Academic Press, New York, 1965) and social learning theory as reported in Bandura (Social learning theory, General Learning Press, New York, 1971, Social learning theory, Prentice Hall, Englewood Cliffs, 1977), we anticipate and find that those taxpayers who perceive that the President did not pay his fair share of taxes and who most closely socially identify with him have the lowest tax compliance. We use a survey of 600 American taxpayers to capture their perceptions of vertical equity, voting behavior, and tax compliance intentions. Our results may reflect that taxpayers who identify with the President will tend to model his tax-related actions, or may also indicate that some taxpayers vote for a president whose actions are similar to their own. Insights and implications for ethics and tax researchers and tax policy makers are discussed.
Farrar, J., Massey, D.W., Osecki, E. and Thorne, L. (2020), "Tax Fairness: Conceptual Foundations and Empirical Measurement", Journal of Business Ethics, 162(3), 487-503.
Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational literature, but empirically tested in the tax context. Our analysis shows the extent to which items and dimensions found in the organizational fairness literature reflect taxpayers’ perceptions of tax fairness. Most importantly, our findings contribute to fairness research by identifying the role of relevant comparison groups in affecting perceptions of fairness, and thereby extends our understanding of the role of context in affecting fairness perceptions. Furthermore, by identifying the dimensions and items incorporated in perceptions of tax fairness, our study provides a foundation for tax researchers and policy makers to determine how best to promote voluntary taxpayers’ compliance and in so doing, mitigate tax avoidance and tax evasion.
Cullinan, C., Mahoney, L. and Thorne, L. (2020), "CSR Performance: Governance Insights from Dual Class Firms", Research on Professional Responsibility and Ethics in Accounting, 23-47.Keywords
The authors’ examination of corporate social responsibility (CSR) scores in dual-class firms provides a window on firms’ CSR performance when insulated from external pressure. Dual-class ownership confers greater voting rights on a superior class of shares held by insiders; consequently, managers of dual-class firms are insulated from external pressure from inferior class shareholders and, potentially, from society. The authors compare CSR scores in dual- and single-class firms and investigate the association between CSR scores and cash flow rights in dual-class firms. This analysis reveals that dual-class firms have lower CSR scores than their single-class counterparts and that CSR scores in dual-class firms are positively related to the relative cost of CSR borne by the superior class of shares. The findings suggest that external accountability encourages CSR performance, and CSR performance is higher when the superior class bears a smaller portion of the cost of CSR activities. It follows that the analysis suggests the importance of governance structures for encouraging CSR, and the dampening impact of cost to CSR performance.
LaGore, W., Mahoney, L. and Thorne, L. (2020), "An Implicit-Explicit Examination of Differences in CSR Practices Between the US and Europe", Society and Business Review, 15(3), 165-187.
Purpose: The purpose of this study is to validate the Matten and Moon (2008) implicit-explicit corporate social responsibility (CSR) model by examining whether the respective differences in CSR practices between Europe and the USA reflect their respective societal expectations.
Design/methodology/approach: The principal component analysis is used to develop an innovative societal expectations index (SEI). This study tests the relationship between SEI and CSR through panel data and t-tests.
Findings: The empirical findings show a significant association between the SEI and all forms of CSR, which provides empirical support for Matten’s and Moon’s implicit-explicit framework.
Originality/value: This study is the first to develop an SEI to validate the Matten and Moon (2008) model that predicts implicit countries would adopt and conform to broader societal expectations for CSR, and therefore be more likely to embrace CSR activities than their counterparts in explicit countries.
Gunz, S. and Thorne, L. (2019), "Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later", Journal of Business Ethics, 158(2), 293-296.
Farrar, J., Kaplan, S. and Thorne, L. (2019), "The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions", Journal of Business Ethics, 154(1), 167-180.
Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that they will be audited by the tax authority. Using insights from conditional cooperation theory, we predict and find that detection moderates the relation between interactional fairness and tax compliance intentions, such that the effect of interactional fairness on tax compliance intentions diminishes with higher detection. We discuss the implications of our results for tax policy.
Fiolleau, K., Libby, T. and Thorne, L. (2018), "Dysfunctional Behaviour in Organizations: Insights from the Management Control Literature", Auditing: A Journal of Practice and Theory, 37(4), 117-141.
As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.
Thorne, L. (2017), "Discussion of ‘A Theoretical Framework of Professional Accountants’ Identity Formation and Directions for Future Research", Journal of Business Ethics, 142(2), 239-240.
Convery, S., Gregor, K., Mahoney, L. and Thorne, L. (2017), "A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR", Journal of Business Ethics, 143(1), 85-98.
We considered the question of how corporate social responsibility (CSR) differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100(3):419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33(2):404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform (SGP), and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory.
Farrar, J. and Thorne, L. (2016), "Written Communications and Taxpayers’ Compliance: An Interactional Fairness Perspective", Canadian Tax Journal, 64(2), 351-370.
Written communication is the primary means used by tax authorities to communicate with taxpayers. Prior research shows that the content of written communications by tax authorities can influence taxpayers’ compliance by appealing to interactional fairness. Interactional fairness refers to the quality of treatment that individuals receive from an authority figure and has two dimensions, tone and information. In written communications from a tax authority, inadvertently or by design, both tone and information are conveyed. In our study, we examine the impact of both dimensions on taxpayers’ compliance through an experiment involving 287 taxpayers. We find an interaction between tone and information, such that compliance is highest in the presence of high information and an authoritative tone. We also find that compliance is positively associated with information. Our findings have practical implications for tax authorities in determining how best to use written communications to encourage taxpayers’ compliance.
LaGore, W., Mahoney, L. and Thorne, L. (2015), "Standalone Corporate Social Responsibility Reports and Stock Market Returns", Research on Professional Responsibility and Ethics in Accounting, 19, 1-26.
Increasingly, U.S. firms voluntarily issue standalone corporate social responsibility (CSR) reports to demonstrate to society a commitment to social and environmental activities (Bebbington, Larrinaga, & Moneva, 2008; Erusalimsky, Gray, & Spence, 2006). To ascertain the effect of standalone CSR reports on investors, we compared the association between CSR performance scores and subsequent stock returns for firms that issue standalone CSR reports versus those that do not. Consistent with a signaling perspective (Akerlof, 1970), we found that firms that voluntarily issue standalone CSR reports have a stronger association between total CSR and CSR strengths and subsequent stock returns than firms that do not. Our findings indicated that investors are relying on standalone CSR reports because they reward CSR performance for firms that issue standalone CSR reports CSR performance for those that do not issue standalone CSR reports.
Gunz, S. and Thorne, L. (2015), "Introduction to Special Issue on Tone at the Top", Journal of Business Ethics, 126(1), 167.
Farrar, J., Libby, T. and Thorne, L. (2015), "Groupcentric Budget Goals, Budget-Based Incentive Contracts, and Additive Group Tasks", Review of Accounting and Finance, 14(2), 189-206.Keywords
Purpose – The purpose of this paper is to examine the effects of three different types of budget goals (egocentric individual, groupcentric individual and group) on group performance of an additive task, assigned within an individual budget-based incentive contract.While previous research has established that budget-based incentive contracts motivate higher group performance than piece rate contracts for additive group tasks, no studies, which we are aware of, have considered explicitly the type of goal within this context.
Design/methodology/approach – We conduct a 3 2 experiment in which we manipulate the presence of an individual goal (egocentric, groupcentric and absent) and a group goal (present and absent) on group performance of an additive task.
Findings – Group performance is higher for groups assigned groupcentric individual goals than for groups assigned egocentric individual goals, either alone or in combination with a group goal. Practical implications – Egocentric individual goals may reinforce an individualistic orientation, which may work against the potential gains from having group members adopt more of a group focus.
Originality/value – This paper considers how groupcentric individual goals may improve group performance. The management accounting literature typically examines just egocentric individual goals.
Mahoney, L., Manetti, G. and Thorne, L. (2014), "Motivations for Issuing Standalone CSR Reports: A Survey of Canadian Firms", Accounting, Auditing and Accountability Journal, 27(4), 686-714.Keywords
Purpose – The purpose of this paper is to provide insight into the companies’ motivations to issue or not issue voluntary standalone corporate social responsibility (CSR) reports in the Canadian context.
Design/methodology/approach – The authors realized a questionnaire survey that asked Canadian companies why they do or do not issue standalone CSR reports, what their motivations and costs are, and the extent to which they comply with GRI guidelines.
Findings – The results show that larger firms issue standalone CSR reports. As larger firms have more political visibility and are subject to greater external scrutiny than smaller firms (Watts and Zimmerman, 1986), the findings indicate that firms primarily issue standalone CSR reports in response to external scrutiny by stakeholders, which is consistent with a stakeholder perspective. The survey also identifies that ancillary motivations for Canadian firms for issuing standalone CSR reports are consistent with legitimacy and signalling perspectives.
Research limitations/implications – The authors acknowledge that the generalizability of the findings is limited due to the sample being situated within a single national context. The inferences drawn from such a sample in Canada may not be applicable to other countries with different national institutional contexts. In addition, the small size of the sample may limit the generalizability of the findings. The authors also did not specifically consider the quality of the CSR reports in the study. Finally, the work may be affected by the inherent weaknesses associated with survey research, including the inherent bias of the individuals responding to the survey.
Originality/value – The research adds to the growing body of research on voluntary CSR disclosures, with particular reference to the Canadian context.
Gunz, S. and Thorne, L. (2014), "Introduction to Thematic Symposium on Accounting Professionalism", Journal of Business Ethics, 142(2), 199-201.
Cecil, L., LaGore, W., Mahoney, L. and Thorne, L. (2013), "A Research Note on Standalone Corporate Social Responsibility Reports: Signaling or Greenwashing", Critical Perspectives on Accounting, 24, 350-359.
Over the past two decades, more and more U.S. firms are voluntarily issuing costly standalone Corporate Social Responsibility (CSR) Reports. Nevertheless, firms’ motivations for issuing standalone CSR Reports are not clear. In this paper, we consider two different explanations: signaling and greenwashing. The first explanation, signaling, proposes that firms use standalone CSR Reports as a signal of their superior commitment to CSR, which suggests firms with stronger social and environmental records will be more likely to issue standalone CSR Reports as compared to those without. The second explanation, greenwashing, proposes that firms use standalone CSR Reports to pose as “good” corporate citizens even when they do not have stronger social and environmental records. To provide insight into these explanations we compare the CSR performance scores of firms that issue CSR reports to those firms that do not. We control for firm size, leverage, profitability and industry. We find that firms that voluntarily issue standalone CSR Reports generally have higher CSR performance scores, which suggests that firms are using voluntary CSR Reports to publicize stronger social and environmental records to stakeholders.
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.
Over the last decade, many published papers lament auditors’ shift from professionalism to commercialism and call for increasing auditors’ commitment to the public interest (see, e.g., Bailey, 2008; Fogarty & Rigsby, 2010; Lampe & Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting effective methodologies for improving auditors’ commitment to the public interest is particularly challenging because issues arising in the audit context are complex, and often involve tradeoffs between multiple stakeholders (e.g., Gaa, 1992; Massey & Thorne, 2006). An understanding of auditors ethical characterizations across separate phases of the audit process is needed so that methodologies can be devised to improve auditors’ commitment to the public interest. Thus, in this paper we interviewed 24 auditors and asked them to describe critical ethical incidents that they have encountered throughout the various phases of the audit process. Our results not only document the tension underlying the shift between professionalism and commercialism in auditing suggested by others, but also show that ethical conflicts are found in each phase of the audit and there are cross-phase differences in the auditors’ ethical characterizations. Limitations of the findings are also discussed as are suggestions for future research.
Mahoney, L. and Thorne, L. (2013), "The Evolution of CSR Reporting: A Longitudinal Study of Canadian Firms", Research on Professional Responsibility and Ethics in Accounting, 17, 79-96.
Our paper explores the evolution in the reporting of Corporate Social Responsibility (CSR) for 115 Canadian firms (51 cross-listed on U.S. stock exchanges) throughout the seven year period of 1999–2006, which was the period before and after SOX and Bill 198 were enacted, resulting in a period of increasing pressure for CSR and CSR disclosure (Ballou, Heitger, & Landes, 2006). We examined CSR scores for Canadian firms listed only on Canadian stock exchanges and for Canadian firms cross-listed on U.S. exchanges. During this period, our analysis shows an overall decrease in CSR scores for all Canadian firms in our sample, and for both our subsamples of firms: Canadian firms cross-listed on U.S. stock exchanges and Canadian firms listed only on Canadian exchanges. Our analysis suggests that as a result of increased scrutiny facilitated by the regulatory changes, CSR disclosures become more transparent and comprehensive: CSR Strengths and CSR Weaknesses Scores both declined after 2002 resulting in an overall decline in Total CSR scores. Implications for research and practice are discussed.
Gaudine, A. and Thorne, L. (2012), "Nurses’ Ethical Conflict with Hospitals: A Longitudinal Study of Outcomes", Nursing Ethics, 19(6), 727-737.
This study examined the association of nurses’ ethical conflict with hospitals with organizational commitment, stress, turnover intention, absence and turnover. Participants were 410 nurses working at four different Canadian hospitals. A longitudinal design was used where nurses completed a questionnaire to capture ethical conflict, stress and organizational commitment, and one year later, measures of turnover intention, absence and actual turnover were obtained for the same sample. We found three aspects of nurses’ ethical conflict with hospitals: patient care values, value of nurses, and staffing policy values. Our findings showed that all three aspects of nurses’ ethical conflict are associated with stress and patient care values is associated with actual turnover. We also found that staffing policy values is predictive of turnover intention, and that patient care values is predictive of absenteeism. Thus, our findings show the multidimensionality of nurses’ ethical conflict with hospitals. Further implications of our findings for practice and theory are discussed.
Mahoney, L., Roush, P. and Thorne, L. (2012), "The Effects of Public Pressure on CSR Behavior in a Capital Market Experiencing Excess Moral Debt", Journal of Public Interest, 12, 87-105.
The events surrounding the passage of the Sarbanes-Oxley Act of 2002 (Sarbanes) offer an opportunity to reflect on the influences of public pressure and possible public policy shifts on CSR behavior in a capital market experiencing excessive moral debt. Using the passage of Sarbanes to symbolize a potential public policy shift driven by public pressure, we examine the influence of social legitimacy variables on corporate social responsibility (CSR) behavior before (1991–2001) and after (2002–2005) the passage of the Sarbanes-Oxley Act of 2002. We posit that changes in CSR strategies surrounding the passage of Sarbanes were used to maximize stakeholder interests by addressing social legitimacy involving corporate accountability issues.
Courses TaughtPhD Courses
Behavioral Accounting Research
An Institutional Approach to Accounting Research
Experimental Research Design
BBA/MBA and IMBA Courses
Contemporary Accounting Issues BBA and MBA
Introductory Financial Accounting I and II BBA
International Financial Accounting IMBA
Intermediate Financial Accounting I BBA and MBA
Financial Statement Reporting and Analysis MBA, BBA
Financial Accounting Independent Study
Project Title Role Award Amount Year Awarded Granting Agency Project TitleFunds for Research Assistance for SSHRC Grant Role Award Amount$6,664.00 Year Awarded2020 Granting AgencyCOVID-19 SUPPLEMENTAL FUNDS SSHRC TRI-COUNCIL FUNDS Project TitleThe Deterrence Effect of Tax Whistleblowing Programs with Leslie Berger (Principal) and Preetika Joshi RoleCo-investigator Award Amount$61,547.00 Year Awarded2020-2022 Granting AgencySSHRC Grant Project TitleThe Influence of Technology on Accountants’ Ethical Judgment, with Krista Fiolleau, Theresa Libby, James Gaa and Errol Osecki RolePrincipal Investigator Award Amount$134,340.00 Year Awarded2018-2021 Granting AgencySSHRC Grant Project TitleThe Influence of Technology on Accountants’ Ethical Blindness: How Recognition of an Ethical Dilemma Varies Across Task Complexity with Krista Fiolleau Role Award Amount$6,667.00 Year Awarded2017 Granting AgencyCAAA Research Grant Project TitleWhistleblowing and Tax Compliance, with Jonathan Farrar and Leslie Berger Role Award Amount$3,500.00 Year Awarded2016 Granting AgencyCAAA-CPA Project TitleWhistleblowing and Taxpayers Role Award Amount$12,000.00 Year Awarded2016 Granting AgencyCPA-Schulich Alliance Project TitleThe Impact of Management Control Systems Across Three Sectors Role Award Amount$5,000.00 Year Awarded2014 Granting AgencyCAAA-CMA/CPA Project TitleAn investigation of Fairness on Tax compliance Role Award Amount$7,600.00 Year Awarded2013 Granting AgencyCMA-Schulich Award Project TitleAn Investigation of the Impact of Procedural Fairness on Tax Compliance RolePrincipal Investigator Award Amount$12,000.00 Year Awarded2012 Granting AgencyICAO-Schulich - Research Award Project TitleStand Alone Corporate Social Responsibility Reports: Signalling or Greenwashing? RolePrincipal Investigator Award Amount$2,200.00 Year Awarded2011 Granting AgencyCMA-Schulich - Research Award Project TitleInvestigation of the factors that influence Voluntary Disclosure of CSR Reports in Canada RolePrincipal Investigator Award Amount$12,000.00 Year Awarded2010 Granting AgencyICAO-Schulich Alliance - Research Grant Project TitleThe Association between CSR and Canadian Executive Compensation in the New Regulatory Climate, with Lois Mahoney RolePrincipal Investigator Award Amount$5,000.00 Year Awarded2007 Granting AgencySchulich School of Business - CMA Fund Project TitleThe functioning of hospital ethics committees for clinical practice and nurses' and physicians' use of these committees RoleCo-Investigator Award Amount$141,795.00 Year Awarded2005-2008 Granting AgencyCanadian Institute Health Research (sub-grant)- Memorial University of Newfoundland - Operating Grant Project TitleProfessionals' Ethical Conflict with their Employers RoleCo-Investigator Award Amount$63,931.00 Year Awarded2004-2007 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleFactors that affect auditors Standard of Care RoleCo-Investigator Award Amount$75,000.00 Year Awarded2003-2008 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleAn Experimental Markets Investigation of Auditor Independence and Pricing: The Joint Effect of Economic Incentives and Moral Reasoning with J. Schatzberg, G. Sevcik, B. Shapiro and S. Wallace RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2003 Granting AgencyGlen McLaughlin Prize for Ethics, University of Oklahoma - Research Grant Project Title RolePrincipal Investigator Award Amount$7,500.00 Year Awarded2002, 1999 Granting AgencySchulich School of Business - Faculty Research Award Project TitleInvestiture/Divestiture in Audit firms, with Janne Chung RolePrincipal Investigator Award Amount$10,000.00 Year Awarded2001 Granting AgencyDeloitte and Touche - Research Grant Project TitleCross-cultural Investigation of Auditors’ Ethics and Values, with C. Chow, D. Massey and A. Wu RolePrincipal Investigator Award Amount$13,500.00 Year Awarded2001-2003 Granting AgencyNational Chengchi University and Wonderland Nursery Goods Co. - Research Grant Project TitleIdentification, Selection and Retention of Virtuous Auditors, with Theresa Libby RolePrincipal Investigator Award Amount$8,640.00 Year Awarded2000 Granting AgencyCanadian Institute of Chartered Accountants - Research Grant Project Titleon A Cross-National Comparison of Executive Compensation Disclosure among Canada, U.S., U.K., and Japan, with Jane Craighead RolePrincipal Investigator Award Amount$77,000.00 Year Awarded1999-2002 Granting AgencySocial Sciences and Humanities Research Council - Standard Research Grant Project TitleA Measure of the Virtue of Canadian Accountants, with Theresa Libby RolePrincipal Investigator Award Amount$10,000.00 Year Awarded1999-2000 Granting AgencyCentre for Accounting Ethics at University of Waterloo - Research Grant
Libby, Theresa, and Linda Thorne, (2018) eds. The Routledge Companion to Behavioral Accounting Research. Routledge (Taylor and Francis). 502 pages.
Invited speaker for Professional Accountants Codes of Ethics and NoClar, Ontario Securities Commission, September 2019.
Invited Speaker for What goes Trump in the Night, Wilfrid Laurier University, November 2018; Concordia University, March 2018.
Invited Speaker for Dual Class Shares and CSR, University of Ottawa, April 2018, Simon Fraser March 2017.
Invited Panel Speaker, American Accounting Association, Behavioral Research Methodologies, New York, August 2016.