Janet Morrill

• University of Manitoba

Purpose - We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs). Methodology/approach - Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our m...

The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to de...

In this paper, we build on recent studies documenting an economic discount on firms located in the Canadian province of Quebec that seems to be associated with the political risk generated by the Quebec separatist movement (e.g., Graham, Morrill, & Morrill, 2005). We use information on firms’ economic activity in the province of Quebec as collected...

This study provides evidence of the value of third party certification of environmental management systems. We examine the relative importance of improving an environmental management system as a result of certification, versus being able to communicate the quality of that system credibly to outsiders through third party certification. We use surve...

The (redacted) School of Business at the University of (redacted) launched a pilot Bridge to Professional Accounting (BPA) Program in September 2010 to help internationally educated accountants acquire professional recognition and prepare for the Canadian workplace. This paper discusses the background of Bridge programs, many of the best practices...

Both U.S. Generally Accepted Auditing Standards and International Standards on Auditing require risk-based audits, where audit effort is concentrated on accounts and financial statement assertions where the risk of material misstatement is high. Assessing risk requires the auditor to evaluate the auditee's internal control systems; however, current...

Prior to 2003, the CICA Handbook both required and allowed reporting entities to depart from generally accepted accounting principles if, in the professional judgment of the preparers and the auditors, compliance with GAAP would result in misleading financial statements. In 2003, the CICA Handbook was amended to remove these provisions. In this pap...

The accounting for defined benefit (DB) pension plans is complex and varies significantly across jurisdictions despite recent international convergence efforts. Pension costs are significant, and many worry that unfavorable accounting treatment could lead companies to terminate DB plans, a result that would have important social implications. A key...

Defined benefit (DB) pension accounting standards have changed substantially over the past thirty years and still vary substantially across countries today. In spite of the inter-jurisdictional differences, many observers criticize pension accounting standards for being confusing and even misleading. Our paper considers the difficulties that arise...

Defined benefit (DB) pension plans have received close attention in recent years from the business press, academics and accounting standard-setters. In the United States alone, over 30,000 companies offered DB plans in 2002, at which time these plans held assets in excess of $1.6 trillion. New or amended pension accounting standards have been adopt...

The Canadian province of Quebec is a region of an advanced industrialized nation characterized by a strong independence movement and, therefore, provides an interesting context in which to test the effect of political uncertainty on the relationship between market values and accounting values. In this study we compare market-to-book value associati...

Questions exist regarding the extent to which internal auditors should participate in the external audit, and wide variations are observed in practice. Many professional bodies increasingly advocate the view that increased coordination between the internal and external auditors, including increased use of the internal auditor for the external audit...

In this study, we investigate the effect of political uncertainty on the association between stock price metrics and accounting values. We compare market-to-book value associations of a sample of firms headquartered in Quebec with those of a sample of Canadian firms headquartered outside of Quebec, over the period 1988-1998. Our comparisons suggest...

Recent pronouncements by professional accounting bodies in both the United States and Canada, and concerns about lowering audit fees, both fuel and reflect a strong interest in the participation of internal auditors in the external audit. This paper presents the results of a partial least squares analysis of survey data collected from directors of...

As investor and researcher interest in emerging markets increases, the question of the availability and reliability of financial information pertinent to these markets becomes more and more important. This paper examines the availability and quality of accounting information on Malaysian firms contained in three different, widely available database...

As investor and researcher interest in emerging markets increases, the question of the availability and reliability of financial information pertinent to these markets becomes more and more important. This paper examines the availability and quality of accounting information on Malaysian firms contained in three different, widely available database...

E Mail: Janet_Morrill@umanitoba.ca. Résumé Cette étude a pour objectif d'examiner les relations pouvant exister entre les stratégies poursuivies, les systèmes de contrôle de gestion (SCG) utilisés et la performance financière des PME manufacturières canadiennes. Les résultats d'une enquête menée auprès de celles-ci démontrent que parmi les différen...