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Dr. Kathryn Bewley

Associate Professor
EducationBA, CA, CPA, MBA, PhD
Phone416-979-5000 ext: 2487


Associate Professor of accounting and auditing; teaching focus currently is on auditing and intermediate financial accounting. PhD in accounting from University of Waterloo, where studies focused on financial accounting, economics-based accounting theory and empirical methods. Dissertation title: 'Economic Consequences of Financial Reporting Standards: The Market Valuation of Environmental Liabilities'. Main research interest has been in developing accounting approaches to bring environmental impact information into corporate reporting. Prior to joining academe in 1991, pursued a professional career in auditing, and has been a member of Canada's auditing standard setting board, and since 2007 co-author of a major Canadian auditing text book. Various compelling emerging issues in accounting and auditing have also been subject of research during my career, such as the collapse of the Andersen auditing firm, international adoption of fair value accounting standards, and socio-political perspectives on international accounting.

Corporate environmental disclosure, triple-bottom- line sustainability reporting, accounting for environmental liabilities, fair value accounting, accounting & auditing standard setting, international accounting

Journal Articles
Bewley, K. and T. Schneider. "Triple Bottom Line Accounting and Energy Retrofits in the Social Housing Sector: A Case Study" Accounting and the Public Interest, Volume 13, 2013.

Peng, S. and K. Bewley. “Adaptability to Fair Value Accounting in an Emerging Economy: Case Study of China's IFRS Convergence”. Accounting, Auditing & Accountability Journal, Volume 23(8), 2010.

Bewley, K. and V. Magness. “The impact of a change in regulation on environmental disclosure: SAB92 and the US chemical industry”. Issues in Social and Environmental Accounting, Volume 2(1), 2009.
Bewley, K. “Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards”. Accounting Perspectives, Volume 7(1), pp. 9-39, 2008.
Bewley, K., J. Chung, and S. McCracken. “An Examination Of Auditor Choice Using Evidence From Andersen’s Demise.” International Journal of Auditing, Volume 12(2), pp. 89-110, 2008.
Smieliauskas, W. and Bewley, K., “Auditing: An International Approach”, 6th Edition, publisher McGraw-Hill Ryerson, Canada, 2013.
Research Grant, SSHRC Insight Grant, University of Alberta
Chartered Professional Accountant, Ontario, 1985-present

Academic Member, Auditing and Assurance Standards Board, CPA - Canada (formerly Canadian Institute of Chartered Accountants). 2006-2009

Leadership Committee member, Environmental Management, Accounting and Reporting Interest Group, Canadian Institute of Chartered Accountants.  1992 to 1994