Research and Thought Leadership
Understanding the latest research and encouraging dialogue on future trends is critical for the accounting profession. Our research and thought leadership program provides the tools for CPAs to learn, stay informed and evolve. It prepares CPAs to seize the opportunities of the future while protecting the public interest in the face of disruptive change.
Research from our university and college partners
To foster collaboration and knowledge mobilization between academia and industry, CPA Ontario supports research exploring the issues and ideas that will advance the accounting profession.
Funding for this research is provided by CPA Ontario. We support freedom of speech, academic freedom and freedom of research. The views expressed in these research papers and commentary are not necessarily the views of CPA Ontario.
Pay Transparency: Silver Bullet or Kryptonite?
How AI and Big Data Can Help Banks Adapt to a New Accounting Standard
Manipulating Transparency Tools in the Struggle for Power
Virtual Morality
Accounting for Impact
Transparency vs Honesty: A Workplace Trade Off
How Followership Complements Leadership
Group Fraud: What Pushes People over the Line?
Social Media’s Growing Influence on Financial Markets
CPAs Need New Metrics to Understand Digital Business Models
Blockchain Hype and its New High
Emerging Tech: Weighing the Cost of Early Adoption
Integrating ESG into Incentives
Lessons from Auditors' Engagements with Indigenous Communities
Concrete Goals Inspire CSR Investment
Style Matters in CSR Reporting
Market Bubbles and Crashes
Risk and Rewards of Tweeting Earnings
The Remarkable Resilience of the Auditor General
The CPA Recruiting Game
Ready for the Hybrid-Work Future?
Fareed Zakaria on the Digital Divide
The Ontario Fair Hydro Plan (PDF)
Benefits of Using Non-Financial KPIs (PDF)
The Use of Pro Forma Earnings (PDF)
How to Become an Ex-Auditor (PDF)
When the Client Is a Former Auditor (PDF)
CPA Ontario research centre partners
CPA Ontario partners with post-secondary institutions across the province and have developed seven research centres.
- Queens University: CPA Ontario Centre for Corporate Reporting and Professionalism
- University of Toronto: CPA Ontario Centre for Accounting Innovation Research
- York University: CPA Ontario Centre in Digital Financial Information
- Western University: CPA Ontario Centre for Accounting & the Public Interest
- University of Waterloo: CPA Ontario Centre for Sustainability Reporting and Performance Management Research
- Brock University: CPA Centre for Public Policy and Innovation in Accounting
- Wilfrid Laurier University: CPA Ontario Centre for Capital Markets and Behavioural Decision Making