selected scholarly activity
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journal articles
- Test-bedding the new reporting standards for loan loss reserves. Journal of Economic Behavior and Organization. 187:225-245. 2021
- Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model. European Accounting Review. 28:309-334. 2019
- Exercising empowerment in an investment environment. Journal of Behavioral and Experimental Finance. 7:33-41. 2015
- The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations. Accounting Perspectives. 14:190-211. 2015
- Transparency and empowerment in an investment environment. Journal of Business Research. 67:2030-2038. 2014
- Transparency, Empowerment, Disempowerment and Trust in an Investment Environment. SSRN Electronic Journal. 2012
- Trust and reciprocity with transparency and repeated interactions. Journal of Business Research. 63:241-247. 2010
- The Impact of Empowering Investors on Trust and Trustworthiness. SSRN Electronic Journal. 2010
- Usefulness of comprehensive income reporting in Canada. Journal of Accounting and Public Policy. 28:349-365. 2009
- The impact of social value orientation and risk attitudes on trust and reciprocity. Journal of Economic Psychology. 30:368-380. 2009
- The Impact of Empowering Investors on Trust and Trustworthiness. SSRN Electronic Journal. 2009
- Transparency and Iterative Negotiations with Trust and Reciprocity. SSRN Electronic Journal. 2008
- Insider trading, ethical attitudes and culture: An experimental market analysis. International Journal of Business Governance and Ethics. 2:84-100. 2006
- Insider trading, ethical attitudes and culture: an experimental market analysis. International Journal of Business Governance and Ethics. 2:84-84. 2006
- Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making. Business Ethics Quarterly. 15:363-383. 2005
- Attitudes, incentives, and tax compliance. Canadian Tax Journal. 53:29-61. 2005
- Subsidizing public inputs. Journal of Public Economics. 87:819-846. 2003
- Impact of personal and situational factors on taxpayer compliance: An experimental analysis. Journal of Business Ethics. 47:175-197. 2003
- Value orientations, income and displacement effects, and voluntary contributions. Experimental Economics. 4:183-195. 2001
- Auditor independence, self-interested behavior and ethics: some experimental evidence. Journal of Accounting and Public Policy. 18:395-428. 1999
- Value orientation and income and displacement effects 1998
- Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. Accounting Review. 72:407-431. 1997
- Market behavior in the presence of costly, imperfect information: Experimental evidence. Journal of Economic Behavior and Organization. 33:61-74. 1997
- An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information. Journal of Accounting Research. 35:25-25. 1997
- What Affects Individuals' Decisions to Acquire Forecasted Information?*. Contemporary Accounting Research. 13:379-399. 1996
- EXAMINING RISK PREFERENCES UNDER HIGH MONETARY INCENTIVES - REPLY. The American Economic Review. 84:1105-1106. 1994
- An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information 1994
- The Effects of Secondary School Accounting Education on University Accounting Performance—A Canadian Experience*. Contemporary Accounting Research. 10:737-758. 1994
- Perspectives on the cross‐cultural experimental examination of economic models. Journal of Organizational Computing. 4:85-99. 1994
- Decision Making Under Uncertainty: Some Experimental Evidence From Auditing. Managerial Finance. 19:28-42. 1993
- INFORMATION SEQUENCE, RESPONSE MODE AND ASSET VALUATION JUDGMENT. Managerial Finance. 19:11-27. 1993
- EXAMINING RISK PREFERENCES UNDER HIGH MONETARY INCENTIVES - EXPERIMENTAL-EVIDENCE FROM THE PEOPLES-REPUBLIC-OF-CHINA. The American Economic Review. 82:1120-1141. 1992
- Culture and competition. Journal of Economic Behavior and Organization. 19:145-168. 1992
- SELF-SELECTION BIAS AND THE ECONOMIC CONSEQUENCES OF ACCOUNTING REGULATION - AN APPLICATION OF 2-STAGE SWITCHING REGRESSION TO SFAS NO 2. Accounting Review. 66:768-787. 1991
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preprints
- Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models 2019
- Test-Bedding the Replacement of the Incurred Credit Loss Model with an Expected Credit Loss Model: The Case of Trade Receivables 2016
- Usefulness of Comprehensive Income Reporting in Canada 2004
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scholarly editions
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The Convergence of
IFRS and U.S.GAAP : Evidence from theSEC 's Removal of Form 20‐F Reconciliations. Accounting Perspectives. 190-211. 2015 - The impact of empowering investors on trust and trustworthiness. Journal of Economic Psychology. 566-577. 2012
- The Impact of Sex, Value Orientations and Risk Attitudes on Trust and Reciprocity 2006
- Value Orientations, Income and Displacement Effects, and Voluntary Contributions. Experimental Economics. 183-195. 2001
- Trust, Reciprocity and the Roles of Sex, Value Orientation and Risk Attitudes in an Investment Game
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The Convergence of