qsb Steve Salterio PhD FCA       SteveSalterio

 

              PricewaterhouseCoopers/Tom O'Neill Faculty Fellow in Accounting
                                                Professor of Business

Director, CA-Queen’s Centre for Governance

·       Ph.D. (Business Administration) - The University of Michigan (1993)

·       Chartered Accountant – New Brunswick (1984), Ontario (1999), Elected Fellow Ontario (2006)

·       B.Comm. (honours with distinction in accounting and economics) - Mount Allison University (1982)

"My research interests are in the areas of auditor-client management negotiations, corporate governance - audit interface, and managerial performance measurement. I teach auditing, governance and control employing cutting edge materials mostly developed with various colleagues. My teaching style features interactive learning whose goal is learning to learn and incidentally learning the current state of the art."

Phone:  613-533-6926                                E-mail:  ssalterio@business.queensu.ca

Office:   229 Goodes Hall                            Office hours:   On sabbatical Fall term 2008

Textbook

R. Knechel, S. Salterio and B. Ballou. Auditing: Risk and Assurance. 3rd edition Cincinnati OH USA: Thomson Southwest. 2007. 856 pages.

Selected Publications (2004 to date) drafts of all publications available at SSRN

Free, C., S. Salterio and T. Shearer. The Construction of Auditability: MBA Rankings and Assurance in Practice. Accounting Organizations and Society. (2008) Forthcoming.

 

Salterio, S. A Strategy for Dealing with Financial Reporting Fraud:  Fewer Mandates More Auditing.  Accounting Perspectives. (2008) Forthcoming.

 

Salterio, S. Renovating the Audit Profession: A Brief Rejoinder to Jamal.  Accounting Perspectives. (2008). Forthcoming.

 

McCracken, S., S. Salterio and M. Gibbins. Auditor-Client Management Relationships and Roles in Negotiating Financial Reporting. Accounting, Organizations and Society. (2007) Forthcoming (available online).

 

Gibbins, M., S. McCracken & S. Salterio. The Chief Financial Officer’s Perspective on Auditor Client Negotiations. Contemporary Accounting Research. (2007) 24 (2):  387-422.

 

Gibbins, M., S. McCracken & S. Salterio. Negotiations Over Accounting Issues: The Congruency Of Audit Partner And Chief Financial Officer Recalls. Auditing: A Journal of Practice & Theory. (2005, Supplement) 171-193.

 

Libby, T., S. Salterio and A. Webb. The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment. The Accounting Review. (2004) 1075-1094.

 

Gunz, S. & S. Salterio. What if Andersen had Shredded in Toronto or Calgary? The Potential for Criminal Liability for Canadian Public Accounting Firms. Canadian Accounting Perspectives. (2004) 58-84.

Teaching and Case Writing

I have taught the following courses in the last five years:

·       auditing and assurance services Queen’s and Western Ontario (Richard Ivey School of Business);

·       corporate governance and internal control at Queen’s (AMBA program) and Western Ontario (Richard Ivey School of Business, MBA);

·       Ph.D. seminars in behavioral accounting research, audit research, corporate governance and judgment and decision making research.

 

Teaching evaluations:

·       2003-2008 for undergraduate teaching for the questions about quality of course design, quality of teaching, and overall have been in 4.0-4.5 on the 5 point scale with 5 being excellent and 4 being very good. (I am not that good, let me assure you.)

·       University Student Council, Teaching Honour Roll, University of Western Ontario (campus wide) 2003 for top 5% of UWO campus wide.

·       Richard Ivey School of Business 2003 among top undergraduate teachers – “Key Chain Award.”

 

Loblaw Companies LTD - one of the most used strategic systems assurance cases in the world according to the KPMG/UIUC case writing program administrators. Case focuses on strategic analysis and process analysis in a common setting - the retail grocery industry.  Up to date expanded version now available - Loblaw Companies LTD 2004 (email for your copy complete with teaching note) that follows the evolution towards business risk auditing.

Financial Times (A) with two follow-up cases (B) and (C).  Winner of the 2006 Canadian Academic Accounting Association English Case Writing Competition and now published in Accounting Perspectives. Case follows the process KPMG audit partners and senior staff employed to determine if they could "audit" the data that business schools provide the Financial Times newspaper that reports an international ranking of MBA programs every January.  Excellent assurance case with a focus on application of audit standards to non-traditional areas yet allowing students to learn about audit services.   Complete with teaching note. 


LaChance Brewery - loosely based on a Canadian brewer, this case examines issues surrounding corporate governance and risk management.  Complete with teaching note and marking key.

Recent Professional Service - external

·       Chair, Scientific Committee, Canadian Academic Accounting Association Annual Meeting, 2007

·       Member, American Accounting Association’s Notable Contribution to Accounting Literature Selection Committee, 2006

·       Member, American Accounting Association's Auditing Section Notable Contribution to Audit Literature Selection Committee. 2004-05.

·       Chair, American Accounting Association's Auditing Section Research Committee 2002-2004.               

·       Associate Editor, Contemporary Accounting Research, 2000-2007.

·       Editorial Board Member, Contemporary Accounting Research, 1998 – to date.

·       Editorial Board Member, The Accounting Review. 2008 - to date.

·       Editorial Board Member, Auditing:  A Journal of Practice & Theory, 2000 - to date.

·       Editorial Board Member, Journal of Management Accounting Research, 1999 - 2007.

·       Editorial Board Member, Behavioral Research in Accounting, 2005 - to date.

·       Founding Board Member, Assurance Service Development Board, Canadian Institute of Chartered Accountants, 1998-2001.

·       Auditing and Assurance Standards Board Associate, CICA, 1997-2000, 2003-2006.

Consulting - selected clients

·       BDO Dunwoody and BDO Seidman

·       KPMG/UIC Case Writing and Research Program

·       Atlantic School of Chartered Accountancy

·       CGA Canada Research Foundation

·       Canadian Institute of Chartered Accountants  

·       Collins Barow

·       Deloitte & Touche

Honours and Awards

·       Haim Falk Award for Distinguished Contribution to Accounting Research by the Canadian Academic Accounting Association 2008 (highest award for accounting research in Canada)

·       Social Sciences and Humanities Research Council Research Grant  2006-2009

·       International Federation of Accountants PAIB Article of Merit for “Function vs. Form” (with A. Atkinson)  2003           

·       International Federation of Accountants PAIB Article of Merit  for “Shaping Good Conduct” (with A. Atkinson)  2003

·       Social Sciences and Humanities Research Council Research Grant 2001-2004

·       Chartered Accountant's (CA) President's Award - 1st place Uniform Final Examination - New Brunswick

Research Productivity and Impact

·       Cited as among the best of breed for research productivity in top accounting journals in Hasselback et al. “Prolific Authors of Accounting Literature” Advances in Accounting (2003) by graduates of US Ph.D. programs and who have at least five years experience post graduation:

o   2nd highest research productivity in year of graduation (1993) and

o   placed in a tie for top 10% overall.

·       Cited as overall most productive accounting researcher in Canada (tied, 1995-2000) per Mathieu and McConomy, "Productivity in Top Ten Academic Accounting Journals by Researchers at Canadian Universities" Canadian Accounting Perspectives (2003). 

·       Among top 1% of all authors in the Social Science Research Network (across all disciplines), an international downloading service for  working papers.