Skip to Main Content
You are now in the main content area

Publications and Reports

Research funded by the Centre

Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada

Okafor, O. N., & Kalu, K. (2024). Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada (external link, opens in new window) . Critical Perspectives on Accounting, 99: 102602.

Abstract:

Although immigrants are subject to structural and cultural vulnerability, little attention has been devoted to understanding the integration challenges they face in building a career in accounting and finance. This study investigates those challenges and addresses how such challenges and immigrant characteristics influence career satisfaction. The study draws on the life course perspective to survey Canadian immigrants. It finds that the integration challenges are multidimensional, comprising workplace discrimination, non-recognition of foreign education and experience, and ethnic differences, where the devaluation of prior education and experience is the worst challenge for new Canadian immigrants. Further, workplace discrimination and devalued education and experience negatively influence career satisfaction. However, ethnic differences exert no significant effect on career satisfaction. Evidently, this study is the first to measure dimensions of immigrant integration challenges and how they relate to career satisfaction. The identified challenges and suggestions may be of benefit to enterprises, government institutions, and professional bodies that aim to improve inclusion, equity, and career outcomes.

Smirnow, D., & Deng, C. (2023). Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk (external link, opens in new window) . Accounting Perspectives, 23(2): 235-265.

Abstract:

While sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations, and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.

Farshadfar, S., Schneider, T., & Bewley, K. (2022). The usefulness of accrual-based surpluses in the Canadian public sector. (external link, opens in new window)  Journal of Accounting and Public Policy, 41(5): 106961.

Abstract:

This paper investigates the usefulness of accrual-based surpluses for predicting future cash flows and surpluses in the context of the Canadian public sector. We provide evidence that surpluses incrementally enhance the ability of operating cash flows to predict future cash flows and surpluses. Analysis of our accrual quality model illustrates that accrual accounting is useful in the public sector for mitigating the noise in operating cash flows. We also find that decomposing surpluses into operating cash flows and accruals enhances the ability of surpluses to forecast future cash flows and surpluses, indicating that aggregate and disaggregated surpluses are positively related to both relevance and reliability. Our test results do not indicate the presence of conservatism in the Canadian public sector, and confirm that the usefulness of surpluses in making predictions is independent of selected control factors.

Current students
Future students
Our team

Other faculty publications not funded by the Centre

2024

  • Abdulsalam, K., Christensen, D., Graffin, S., & Li, J. (2024). Do boards reward and punish CEOs based on employee satisfaction ratings? Organization Science, forthcoming.
  • Krieg, K.S., & Li, J. (2024). The declining cash effective tax rates of US domestic firms. Advances in Taxation, 31: 1-43.
  • Li, J. (2024). Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments. Journal of Contemporary Accounting & Economics, 20(1): 100401.
  • Li, J., & Okafor, O. N. (2024). Tax Employee Careers and Corporate Tax Outcomes (external link, opens in new window) . European Accounting Review, 1–26.
  • Liu, G. & Sun, J. (2024). The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign. Journal of Accounting in Emerging Economies, forthcoming.
  • Liu, G. & Sun, J. (2024). Independent legal directors’ attitudes toward bank CEO stock option awards. European Journal of Law and Economics, forthcoming.
  • Lu, J., Yu, D., Mahmoudian, F., Nazari, J.A., & Herremans, I.M. (2024). The influence of board interlocks and sustainability experience on transparent sustainability disclosure. Business, Strategy and the Environment, 33(5): 3769-3793

  • Anderson, M., Hyun, S., Muslu, V., & Yu, D. (2023). Earnings prediction with DuPont components and calibration by life cycle. Review of Accounting Studies, 29: 1456-1490.
  • Anderson, M., Mashruwala, R., Wang, Y., & Zhao, R. (2023). Cost uniqueness and information uncertainty. Contemporary Accounting Research, forthcoming.
  • Deng, C. (2023). When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting. Qualitative Research in Accounting and Management, forthcoming.
  • Farshadfar, S., Samarbakhsh, L., & Jiang, Y. (2023). Financial statement comparability and the usefulness of earnings: Some Canadian evidence. Journal of International Accounting, Auditing and Taxation, 52: 100560.
  • Farshadfar, S., Yu, D., & Habib, A. (2023). Labor investment efficiency and the firm life cycle. Quarterly Journal of Finance and Accounting, forthcoming.
  • Mahmoudian, F., Yu, D., Lu, J., Nazari, J.A., & Herremans, I.M. (2023). Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure? Journal of International Accounting, Auditing and Taxation, 52: 100563.
  • Moores, S., Sayed, N., Lento, C., & Wakil, G. (2023). Leveraging the balanced scorecard to reformulate the strategy of a performing arts theater: a stakeholders' perspective. Journal of Applied Accounting Research, 24(1): 47-69.
  • Okafor, O.N. (2023) Shaming of tax evaders: Empirical evidence on perceptions of retributive justice and tax compliance intentions. Journal of Business Ethics, 182: 377-395.
  • Okafor, O. N., Opara, M., Maier, C., & Kalu, K. (2023). Exploring the attitudes of CFOs towards carbon tax policy. Social and Environmental Accountability Journal, 43(3): 202-234.
  • Ufodike, A., Okafor, O.N., & Opara, M. (2023). First Nations gatekeepers as a common pool health care institution: Evidence from Canada. Financial Accountability & Management, 39(4): 731-752.

  • Kalu, K., Okafor, O. N., & Lin, H. (2022). Strengthening state capacity in Africa: Lessons from the Washington vs. Beijing Consensus. Journal of Public Affairs, 22(S1): e2811.
  • Li, J. (2022). The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor. Advances in Accounting, 57: 100597.
  • Liu, G. & Sun, J. (2022). The effect of firm-specific litigation risk on independent director conservatism. Managerial Finance, 48(1): 96-112.
  • Liu, G. & Sun, J. (2022). The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence. Managerial Auditing Journal, 37(7): 850-868.
  • Liu, G. & Sun, J. (2022). The effect of independent directors' financial expertise on the use of private information in setting bank CEO bonuses. International Journal of Managerial Finance, 18(2): 205-221.
  • Opara, M., Okafor, O. N., & Ufodike, A. (2022). Invisible actors: Understanding the micro‐activities of public sector employees in the development of public–private partnerships in the United States. Australian Journal of Public Administration, 81(2): 237-278.
  • Wakil, G. & Petruska, K.A. (2022). Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada. Advances in Accounting, 57: 100598.
  • Yu, D., Herremans, I., Althouse, N., Hendijani, R., Echegaray, A.M., & Donohue, F. (2022). The mediating role of a good match in achieving mentorship objectives. The International Journal of Management Education, 20(3): 100695.
  • Ufodike, A., Okafor, O. N., & Opara, M. (2022). Network accountability in healthcare: A perspective from a First Nations community in Canada. Accounting Perspectives, 21(1): 101-129.

  • Kalu, K., & Okafor, O. N. (2021). Programming for immigrant women in Canada: Is entrepreneurship neglected? International Migration, 59(1), 105-125.
  • Krieg, K.S. & Li, J. (2021). A review of corporate social responsibility and reputational costs in the tax avoidance literature. Accounting Perspectives, 20(4): 477-542.
  • Liu, G. & Sun, J. (2021). Independent directors’ legal expertise, bank risk-taking and performance. Journal of Contemporary Accounting & Economics, 17(1): 100240.
  • Lu, J., Mahmoudian, F., Yu, D., Nazari, J. A., & Herremans, I. M. (2021). Board interlocks, absorptive capacity, and environmental performance. Business Strategy and the Environment, 30(8): 3425–3443.
  • Lu, J., Yu, D., Herremans, I. M., & Nazari, J. A. (2021). Board interlocks and greenhouse gas emissions. Business Strategy and the Environment, 30(1): 92–108.
  • Mahmoudian, F., Lu, J., Yu, D., Nazari, J. A., & Herremans, I. M. (2021). Inter- and intra-organizational stakeholder arrangements in carbon management accounting. The British Accounting Review, 53(1): 1–19.
  • Okafor, O. N. & Farrar, J. (2021). Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences. Journal of Accounting and Public Policy, 40(5): 1068482.
  • Opara, M., Okafor, O. N., Ufodike A., & Kalu, K. (2021). Institutional Entrepreneurship: Collaborative change in a complex Canadian organization. Accounting, Auditing and Accountability Journal, 34(9): 284-314.
  • Petruska, K. & Wakil, G. (2021). Remedies for the expectations gap: The internal auditing perspective. Internal Auditing, 36(3): 17-24.

  • Chan, A.M.Y., Lo, P., & Ng, K. (2020). An analysis of management accounting system development from the Structuration Theory viewpoint. Journal of Accounting, Business and Management, 27(1): 1-18.
  • Deng, C., Kanagaretnam, K., & Zhou, Z. (2020). Do locally based independent directors reduce corporate misconduct? Evidence from Chinese listed firms. Journal of International Accounting Research, 19(3): 61-90.
  • Okafor, O.N., Adebisi F., Opara M. & Okafor, C.B. (2020) Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing economy. Accounting, Auditing and Accountability Journal, 33(6): 1335-1366.
  • Okafor, O.N., Opara, M. & Adebisi, F. Whistleblowing and the fight against corruption and fraud in Nigeria: perceptions of anti-corruption agents (ACAs). Crime Law Soc Change 73, 115–132 (2020). https://doi.org/10.1007/s10611-019-09855-4
  • Wakil, G. (2020). Firm size proxies and the value relevance of predictive stock return models. Journal of Economics & Finance, 44(3): 434-457.