Published Papers
Gong, S., Hao, Y., & Ho, N. (2024), Examining Auditors’ Ability to Challenge the Reasonableness of Fair Value Estimates. Journal of Corporate Accounting and Finance, 35, 128-145.
2020
Dontoh, Alex, Fayez Elayan, Joshua Ronen, and Tavy Ronen. (2020) “Unfair “Fair Value” in Illiquid markets: Excessive Spillover Effects in Times of Crisis” Management Science.
Herath T. C., J. D’Arcy and H. S. B. Herath (2020), “Organizational Adoption of Information Security Solutions: An Integrative Lens based on Innovation Adoption and the Technology-Organization-Environment Framework”, The DATA BASE for Advances in Information Systems, Vol. 51(2), pp. 12-35.
https://dl.acm.org/doi/abs/10.1145/3400043.3400046
Paldino S., and H. S. B. Herath (2020), “Role of Government Regulatory Pressures over Small Wineries: A Niagara Peninsula Case Study of Compliance Effects in Wine Bottling”, Journal of Small Business Management,
https://doi.org/10.1080/00472778.2020.1744616
2019
Elayan, Fayez A., Kareen Brown, Jingyu Li, and Jiayi Chen, “The Market Response to Mandatory Conflict Mineral Disclosures”, Journal of Business Ethics, September 2019, pp1-30.
Herath, H. S. B., T. C. Herath, and P. Dunn, (2019) Profit-Driven Corporate Social Responsibility as a Bayesian Real Option in Green Computing, Journal of Business Ethics. August, Volume 158, Issue 2, pp 387–402
https://link.springer.com/article/10.1007/s10551-017-3705-1
2018
Elayan, Fayez A., Rafet Aktas, Kareen Brown, and Parunchana Pacharn, (2018) “The Impact of the Volcker Rule on Targeted Banks, Systemic Risk, Liquidity, and Financial Reporting Quality”, Journal of Economics and Business, 96,pp 69-89.
Herath, H. S. B. and T. C. Herath, (2018), Post-Audits for Managing Cyber Security Investments: Bayesian Post-Audit Using Markov Chain Monte Carlo (MCMC) Simulation, Journal of Accounting and Public Policy– Special Issue on Cybersecurity and Accounting, Vol. 37 (6), pp. 545-563.
https://www.sciencedirect.com/science/article/pii/S0278425418302394
Brown, K., Elayan, F. A., Li J., and Liu, Z. (2018). Comparing the financial reporting quality of Chinese and U. S. public firms. China Finance Review International. Vol. 8 No. 4, pp. 399-424.
2016
Brown, Kareen, Fayez A. Elayan, Jingyu Li, Emad Mohammd, Parunchana Pacharn, and Zhefeng Frank Liu. (2016). “To Exempt or Not to Exempt Non-Accelerated filers from Complinance with the Auditor Attestation Requirement of Section 404 (b) of the Sarbanes-Oxley Act,” Research in Accounting Regulation, Volume 28, No.2, October, pp 86-95.
2014
Herath, H. S. B. and T. C. Herath, (2014). “IT Security Auditing: A Performance Evaluation Decision Model”, Decision Support Systems, Vol. 57, pp. 54-63.
https://www.sciencedirect.com/science/article/abs/pii/S0167923613001954
2013
Liu, Z., Thornton, D. B., and Elayan, F.A. (2013). Litigation cost, market-to-book, and asymmetric timeliness of earnings. International Journal of Finance and Accounting Studies. 1:1-17.
Whitepapers
Cotrufo, A., Green, T., & Wang, K. (2023), Corporate Social Responsibility: How the risk of greenwashing can deter marketers from communicating about social and environmental progress.
Thought Leaders Papers
VIRTUAL MORALITY: HOW BUSINESS EDUCATORS CAN USE VR TO PREPARE STUDENTS FOR REAL-LIFE ETHICAL DILEMMAS
Associate Professor Robert Steinbauer and Anh Mai To (MEd ’20) worked out of Goodman’s CPA Ontario Center for Public Policy and Innovation in Accounting. Steinbauer’s project, which developed real-life ethical scenarios through virtual reality, used his VR program to teach — and test — how business students’ make on-the-job ethical decisions.
Steinbauer’s virtual reality program recreates the office of a car manufacturer struggling to transition over to electric car production. With their headsets, users walk around the building, overhear a water-cooler conversation between employees and a phone call between the CEO and COO, and watch a video advertisement for the company. In the end, participants have to decide whether to risk the lives of their customers or save the organization millions. Steinbauer and To placed research participants into either a text, video, or virtual reality format to engage them with the scenarios.
One of the study’s major results is that, compared to the text and video groups, participants who underwent the virtual reality scenarios were more likely to risk the lives of their customers, says Steinbauer. “While this sounds terrible, it unfortunately reflects what employees in similar situations would do,” he says.
Working Papers
Barbara Sainty and Staci Kenno
Show Me the Money: Funding at Ontario Post-Secondary Institutes
Ernest Biktimirov and Tatyana Sokolyk
Bank of Canada Publications and the Performance of Stock and Real Estate Markets: Textual Sentiment Analysis
Paul Dunn
Can Auditors Detect Paltering
Anamitra Shome
Narrowing the Talent Gap in Accounting Analytics Education in a Post-pandemic Market: A Study of Employer Expectations Versus Student Perceptions of Job-Preparedness in Accounting Analytics Job Roles
Tanya Tang
Factoring Currency Volatility Effect in Income-Induced Transfer Pricing
Samir Trabelsi
Do Investors See Through Greenwashing?
Tanya Tang
A Textual Analysis of Tax Avoiding Firms’ Financial Disclosure