• Thu. May 23rd, 2024

Krista Fiolleau | School of Accounting and Finance

curriculum
vitae


Office:

Hagey
Hall
175C


Phone:

519-888-4567
x48166


Email:

[email protected]

Brief
biography

Krista
Fiolleau,
a
Chatered
Accountant,
received
her
PhD
from
the
University
of
Alberta
in
2013.
Her
research
interests
include
the
auditor’s
use
of
accounting
information
in
decision
making,
the
effect
of
organizational
objectives
on
ethical
reasoning,
and
accounting
ethics.
Her
teaching
interests
include
ethics
and
auditing.

Education
and
certifications

  • Ph.D.
    (Alberta)
  • B.
    Comm.
    (Saskatchewan)
  • Chartered
    Professional
    Accountant
    (CPA),
    Chartered
    Accountant
    (CA)
    (Ontario)

Selected
publications

  • Fiolleau,
    K.,
    K.
    Hoang
    and
    B.
    Pomeroy.
    Forthcoming. Auditors’
    communications
    with
    audit
    committees: 
    The
    influence
    of
    the
    audit
    committee’s
    oversight
    approach. Auditing:
    A
    Journal
    of
    Practice
    &
    Theory
  • Berger,
    L., 
    K.
    Fiolleau
    and
    C.
    MacTavish. I
    know
    something
    you
    don’t
    know:
    The
    effect
    of
    relative
    performance
    information
    and
    individual
    performance
    incentives
    on
    knowledge
    sharing.

    Journal
    of
    Management
    Accounting
    Research.
  • Fiolleau,
    K.,
    T.
    Libby
    and
    L.
    Thorne.
    Forthcoming.
    Dysfunctional
    behavior
    in
    organizations:
    Insights
    from
    the
    management
    control
    literature. Auditing:
    A
    Journal
    of
    Practice
    &
    Theory
    .
  • Fiolleau,
    K. Ethical
    blind
    spots
    and
    accounting.
    2018.

    The
    Encyclopedia
    of
    Business
    and
    Professional
    Ethics
    ,
    Eds.
    Poff
    D.
  • Fiolleau,
    K.,
    and
    S.
    Kaplan.
    2017.
    Recognizing
    ethical
    issues:
    An
    examination
    of
    practicing
    accountants
    and
    accounting
    students.

    Journal
    of
    Business
    Ethics
    .
  • Fiolleau,
    K.,
    K.
    Hoang,
    K.
    Jamal
    and
    S.
    Sunder.
    2013.
    How
    do
    regulatory
    reforms
    to
    enhance
    independence
    work
    in
    practice? 

    Contemporary
    Accounting
    Research.
  • Fiolleau,
    K.,
    K.
    Hoang
    and
    K.
    Jamal.
    2010.

    A
    Director’s
    Guide
    to
    Corporate
    Financial
    Reporting. 
    Business
    Expert
    Press
    .
  • Boritz,
    E.
    and
    K.
    Fiolleau.
    2015.
    Educating accounting
    professionals
    about:
    Ethics
    and
    judgment.

    Educating
    Professionals:
    Ethics
    and
    Judgment
    in
    a
    Changing
    Learning
    Environment
    . Toronto.

Working
papers


  • Management
    controls
    and
    not
    for
    profits:
    The
    importance
    of
    individual
    differences
    (
    with
    Theresa
    Libby
    at
    University
    of
    Central
    Florida
    and
    Linda
    Thorne
    at
    Schulich
    School
    of
    Business,
    York
    University).


  • It’s
    in
    the
    method: 
    Accountants’ ethical judgments
    and
    earnings
    management
    choices
    (
    with
    Theresa
    Libby
    at

    University
    of
    Central
    Florida

    ).

  • What
    are
    audit
    firms
    rewarding?
    The
    case
    of
    tangible
    rewards 
    (with
    Carolyn
    MacTavish
    at
    Wilfrid
    Laurier
    University
    and
    Giselle
    White
    at
    the
    Wilfrid
    Laurier).

Current
projects


  • Audit
    committee
    evaluation
    of
    the
    external
    auditor

    (with
    Brad
    Pomeroy
    at
    University
    of
    Waterloo
    and
    Susan
    McCracken
    at
    McMaster
    University).

  • Conducting
    the
    show:
    Communicating
    audit
    results
    to
    the
    audit
    committee,
    from
    backstage
    production
    to
    the
    final
    performance

    (with
    Carolyn
    MacTavish
    at
    Wilfrid
    Laurier
    and
    Susan
    McCracken
    at
    McMaster
    University)

  • Displacing
    reciprocity:
    Managing
    negative
    reciprocal
    tendencies
    through
    control
    system
    design

    (with
    Greg
    Richens
    and
    Christopher
    Wong
    at
    the
    University
    of
    Waterloo).


  • The
    influence
    of
    technology
    on
    accountants’
    ethical
    blindness: 
    How
    recognition
    of
    an
    ethical
    dilemma
    varies
    across
    task
    complexity

    (with
    Linda
    Thorne
    at
    York
    University).


  • The
    effect
    of
    professionalism
    vs.
    commercialism
    focus
    on
    professional
    skepticism: 
    Balance
    between
    quality
    and
    efficiency,
    does
    the
    message
    and
    who
    delivers
    it
    matter?

    (with
    Carolyn
    MacTavish
    at
    Wilfrid
    Laurier
    University)

Courses
Taught

Accounting
and
Financial
Management
(AFM)
311

Connections
to
Ethical
Context

Accounting
and
Financial
Management
(AFM)
202

Introduction
to
Professional
Practice:
Assurance

link

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