Research Funding
Funded Projects
The 2021-22 centre award funding supported 3 projects and 7 different investigators.
Funded Research Projects
- All for One and One for All: An Examination of the Effects of Group and Peer-to-Peer Recognition on Group Performance
- Dorian Lane and Leslie Berger, Wilfrid Laurier University, Jeffrey Clark, Indiana University, Adam Presslee, University of Waterloo
- Economic Consequences of New Standards for Lease Reporting in the Covid 19 Pandemic Environment
- Flora Niu and Bixia Xu, Wilfrid Laurier University
Funded Thought Leadership Projects
- Sorry Seems to be the Hardest Word: Understanding the Effects of Corporate Apologies
- Michael Wynes, Wilfrid Laurier University
The 2019-20 centre award funding supported 13 projects and 16 different investigators, including the work of two Lazaridis School of Business & Economics doctoral candidates.
Funded Research Projects
- Does the Placement of OCI Matter?
- Kai Chen, Wilfrid Laurier University
- Isle of Man or Isle of Sham: How does the public react to tax evasion?
- Jonathan Farrar, Wilfrid Laurier University; Tisha King, PhD Candidate, Wilfrid Laurier University
- The Effect of Group Identity and Individual Ability on Team Subjective Communication and Bonus Allocation Decisions
- Leslie Berger and Lan Guo, Wilfrid Laurier University; Kelsey Kirbyson, PhD Candidate, Wilfrid Laurier University
- The Effect of Work Horizon and Ability on Professional Employees' Strategy Development
- Leslie Berger, Wilfrid Laurier University; Kelsey Kirbyson, PhD Candidate, Wilfrid Laurier University; Kun Huo, University of Western Ontario
- An Investigation of Financial Rewards and Moral Outrage on Taxpayers' Whistleblowing
- Leslie Berger and Jonathan Farrar, Wilfrid Laurier University; Linda Thorne, York University
- Financial Affiliates, Tax Planning and Firm Performance in Canadian Business Groups
- Tao Zeng, Wilfrid Laurier University
- Connecting the Dots: How Coherence in Risk Disclosures Impact Investor Judgments
- Michael Wynes, Wilfrid Laurier University; James Smith, University of Lethbridge
- Do Canadian Firms Change Their Tax Planning Strategies after the US Tax Cuts and Jobs Act of 2017
- Tao Zeng, Wilfrid Laurier University
- Punishment that does not fit the crime: Retributive justice failure and the impact on third party tax compliance
- Jonathan Farrar, Wilfrid Laurier University; Tisha King, PhD Candidate, Wilfrid Laurier University
- Sweet little lies: Deception, professional competence, and investor trust
- Jonathan Farrar, Wilfrid Laurier University; Paul Dunn, Brock University
Funded Thought Leadership Projects
- Data Analytics: Benefits and Challenges of Using Big Data for Research and Analysis
- Bruce McConomy, Wilfrid Laurier University; Thomas Schneider, Ryerson University; Tomas Milo, Staff Accountant, KPMG Canada, Toronto, Canada
- Emotional Intelligence for Professional Accountants
- Michael Wynes, Wilfrid Laurier University
- Identifying and Measuring Risk in Organizations
- Anthony Atkinson and Esther Maier, Wilfrid Laurier University
The 2018-19 centre funding supported 11 projects and 17 different investigators, including the work of three Lazaridis School of Business & Economics doctoral candidates.
Funded Research Projects
- The Effects of Employees on Performance Evaluations
- Joanna Andrejkow, PhD Candidate, Wilfrid Laurier University
- The Substitution Effect of Tax Free Savings Accounts for Registered Retirement Savings Plans
- Leslie Berger, Wilfrid Laurier University; Jonathan Farrar and Lu Zhang, Ryerson University
- The Effects of Coarse versus Precise Relative Performance Evaluation on Employee Behaviour: Evidence from the Laboratory and the Field
- Lan Guo, Wilfrid Laurier University; Jason Kuang, Georgia Tech; Fangfei Ding, Hunan University
- Purchase of FactSet Revere Supply Chain Database
- Kai Chen, Darren Henderson and Bixia Xu, Wilfrid Laurier University
Funded Though Leadership Projects
- Accounting for defined benefit pension plans: An exploration of discount rates
- Darren Henderson, Wilfrid Laurier University; Divya Anantharaman, Rutgers University
- The Negative Effects of Performance Management Systems
- Joanna Andrejkow, PhD Candidate, Wilfrid Laurier University
- Use of Relative Performance Information (RPI) and Tournaments in Performance Management: Opportunities and Potential Pitfalls
- Leslie Berger and Lan Guo, Wilfrid Laurier University
- The Effects of Coarse versus Precise Relative Performance Evaluation on Employee Behaviour: Evidence from the Laboratory and the Field
- Lan Guo, Wilfrid Laurier University; Jason Kuang, Georgia Tech; Fangfei Ding, Hunan University
- The Effects of Gamification on Employee Performance
- Zoe Zhao, PhD Candidate, Wilfrid Laurier University; Leslie Berger and Lan Guo, Wilfrid Laurier University
- IFRS in Canada: Reflections on the Transition and Perspectives on the Future
- Flora Niu, Wilfrid Laurier University; Yan Jin, Dominican University of California
- Tweet your Earnings: Social media and earnings announcements. GAAP earnings per share versus pro forma earnings per share
- Ling Chu, Robert Mathieu and Chima Mbagwu, Wilfrid Laurier University
Overview
The CPA Ontario Centre for Capital Markets and Behavioural Decision Making is funded by the Chartered Professional Accountants of Ontario.
The centre is proud to support innovative research designed to advance the accounting profession. We encourage students to pursue their research interest in capital markets and behavioural decision making. The centre facilitates access to Laurier accounting faculty and will provide funding to select research projects that aim to strengthen areas of specialization of the centre.
Scope
The centre will consider proposals for project funding on topics related to capital markets and behvioural decision making.
Capital Markets
- Capital market implications of financial reporting issues (e.g., voluntary disclosure, regulation and accounting standards).
- Usefulness of financial statements and non-financial information (e.g., for assessing debt contracts or firm value).
- Capital market implications of corporate governance and auditor quality.
- Impact of managerial decision making on corporations and capital markets (e.g., budgeting, investing, innovation and supply chain).
- Stock market reactions to tax policy changes, tax avoidance and tax aggressiveness.
Behavioural Decision Making
- Managers' judgment and decision making with accounting information.
- Effects of management control systems.
- Auditors' judgment and decision making.
- Decision making and corporate governance.
- Decision making and the institutional environment (e.g., its evolution over time).
Process
- Contact Director Robert Mathieu and introduce yourself and your research topic.
- Provide the centre advisory board with your research proposal by emailing it to Director Robert Mathieu. Proposals are accepted on an ongoing basis throughout the year and must contain the following information:
- Title.
- Research team.
- Rationale: Introduction to your topic.
- Alignment with topic areas of the centre.
- Bibliography.
- Research design: Qualitative/quantitative, inductive/abductive/deductive, research methods.
- Research objective(s).
- Research question(s).
- Research progress/research stages.
- Time frame of the research.
- Proof of ethics review of research involving human participants.
- Research funding requested from other sources (if any).
- Total amount of funding requested.
- Budget and justification.
- Why do you want this project to be considered for research funding?
- The advisory board will review your research proposal.
- The centre director will notify you of the outcome of the proposal.
Note: Funded projects will be required to post their White Paper on the centre’s website.