Philip Beaulieu

Philip is an associate professor in the accounting area, and has taught at the Haskayne School of Business since 1991. He teaches management accounting courses at the undergraduate, MBA and doctoral levels. He currently conducts research in equity valuation, auditing, cost accounting, financial accounting, and management control systems. Philip has published in Accounting Horizons, Accounting, Organizations and Society; Auditing:  A Journal of Practice and Theory; Contemporary Accounting Research; Journal of Accounting, Auditing and Finance; Journal of Accounting and Public Policy; and Journal  of Accounting Research.

Selected Publications:

Beaulieu, P. 2020. Contract-Based Cost Analytics. Journal of Emerging Technologies in Accounting  17(1):  11-19. 

Beaulieu, P. and R. Reinstein. 2020. Connecting Organizational Culture to Fraud:  Buffer/Conduit Theory. Advances in Accounting Behavioral Research 23: 21-45. 

Beaulieu, P.  2014 Voluntary Income Reporting. Accounting Horizons 28(2): 277-295.

Reinstein, A., B. Green and P. Beaulieu.  2013.  How Certain Engagement Letter Clauses Affect the Auditor’s Assessment of Perceived Engagement Risk for Nonissuers Journal of Accounting, Auditing and Finance 28(4): 397-420.

P. Beaulieu, S. Ding, and B. Qu. 2012. Compensation Disclosure in China.  Asia-Pacific Journal of Accounting & Economics  19(3):  253-277.

Ding, S. and P. Beaulieu. 2011. The Effects of Moods and Management Control Systems on Performance Evaluations: An Information Processing Perspective.  Journal of Accounting Research 49:  1223-1247.

Beaulieu, P. and A. Reinstein. 2010. Belief Perseverance among Accounting Practitioners Regarding the Effect of Nonaudit Services on Auditor Independence.  Journal of Accounting and Public Policy 29: 353-373.

Beaulieu, P. & A. Lakra.  2005. Coverage of Criticism of Activity-Based Costing in Canadian Textbooks. Canadian Accounting Perspectives 4(1): 87-109.

Beaulieu, P. 2001. The Effects of Judgments of New Clients’ Integrity Upon Risk Judgments, Audit Evidence, and Fees.  Auditing:  A Journal of Practice and Theory (September): 85-99.

Beaulieu, P. 1996. A Note on the Role of Memory in Commercial Loan Officers’ Use of Accounting and Character Information. Accounting, Organizations and Society (August): 515-528.

Beaulieu, P. 1994. Commercial Lenders’ Use of Accounting Information in Interaction with Source Credibility. Contemporary Accounting Research (Spring): 557-585.

Pratt, J. & P. Beaulieu. 1992. Organizational Culture in Public Accounting:  Size, Technology, Rank, and Functional Area. Accounting, Organizations and Society (October): 667-684.

• Courses