![]() Accounting, Organizations and Society, 77. How do ex-auditors remember their past: the transformation of audit experience into cultural memory. When the client is a former auditor: A Field Study of Auditees’ Influence on Audit Engagements Through Expert Knowledge and Social Capital (Selected for the CAR Conference 2018), Contemporary Accounting Research, forthcoming.ĭaoust, L., and Malsch, B. Non-audit engagements and the creation of public value: consequences for the public interest, Journal of Business Ethics, forthcoming.ĭaoust, L., and Malsch, B. ![]() Malsch, B., Tremblay, M.S., and Cohen, J.C. Contemporary Accounting Research, forthcoming. How firms’ quality experts shape CPAB inspections and their outcomes: an analysis of intra-professional conflicts, third-party influences, and relational strategies. Bertrand is also an active member of the Extended External Reporting Advisory Group set by the Auditing and Assurance Standards Board in Canada in 2020 to discuss the future of auditing practice.Ĭouchoux, O., and Malsch, B. Bertrand serves as a member of the Cannabis Oversight Committee established by the Cannabis Regulation Act in Quebec in 2019. He regularly contributes to public policy discussions by publishing editorials reflecting the content of his research. His current work funded by SSHRC and Smith research grants focuses on the role of accounting firms in tax avoidance mechanisms and the financial reporting processes of Indigenous communities. ![]() He also serves on the editorial board of Accounting, Organizations and Society, and Contemporary Accounting Research. He is associate editor of the Behavioral Review of Accounting, Auditing: A Journal of Practice and Theory, Accounting Horizons, and Accounting and Business Research. His work has been presented in many scholarly and professional conferences around the world. He is the author of numerous leading articles in international academic journals on the subject of auditing, accounting regulation and governance. He holds a PhD in accounting from Laval University and is a member of the Quebec Bar. Bertrand Malsch is Associate Professor of Accounting at the Smith School of Business at Queens University since 2013.
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