Errol Osecki

Errol Osecki
Errol Osecki

PhD Candidate, Business Administration
Area of Study: Accounting
Anticipated Graduating Year: 2021

Contact ›

Educational Background

Present PhD Candidate, Business Administration
Schulich School of Business – York University
Toronto, Canada
Advisor: Prof. Dr. Linda Thorne
Chartered Accountant Designation – Canadian Institute of Chartered Accountants
MPAcc – Masters of Professional Accounting, University of Saskatchewan
Seattle, Washington
B.Comm – Accounting, University of Saskatchewan
B.A. – English, University of Saskatchewan
B.F.A. – Acting, University of Saskatchewan

Thesis Topic

The Role of Auditor Emotion in Qualitative Materiality Judgements

Research Interests – Work in Progress

Emotional Theory
Auditing and Auditor Behaviour
Professional Skepticism

Technology and the Audit: A Phenomenological Analysis (work in progress)
A Study of Technological Adoption in the Audit Industry: The Theory of Disruption Applied to a Regulated Industry (work in progress)
Emotion, Construal, and Investor Decision Making (work in progress)

Awards and Honours

2018 SSHRC – Technology, Audit, and Ethics: Dr. Linda Thorne, lead researcher
2017 Ontario Graduate Scholarship

Refereed Publications

Farrar, J., Massey, D. W., Osecki, E., & Thorne, L. (2018). Tax fairness: Conceptual foundations and empirical measurement. Journal of Business Ethics, 1-17.

Farrar, J., Massey, D. W., Osecki, E., & Thorne, L. The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance. Journal of Business Ethics, 1-14.

Refereed Conference Papers

The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance, CAAA Annual Conference 2019