Accounting

Academic Areas

The Accounting area provides students with the expertise needed to begin a career as an accountant or manager. The general business education, received in other courses in the business school, together with the specific accounting curriculum provides students with a clear understanding of the relationship between accounting and related management issues. To learn more about the research interests of our faculty, please view the bios of the accounting faculty members below.

Spotlight on Research

The impact of the bullwhip effect on sales and earnings prediction using order backlog

Hsihui Chang, Jengfang Chen, Shu-Wei Hsu, Raj Mashruwala

Recent work in the supply chain literature suggests that the variance in orders placed with suppliers will be larger than that of sales to buyers. This distortion in demand information increases as it is passed along the supply chain from customers to upstream suppliers and has been referred to as “the bullwhip effect.” In this paper, we argue that the bullwhip effect reduces the ability of order backlog to predict future sales and earnings for upstream suppliers. Results obtained from our empirical analysis support this proposition. We find that the impact of bullwhip on the predictive ability of order backlog is further accentuated in firms with longer operating cycles. Market intermediaries such as financial analysts, on average, are unable to fully account for differences in the predictive ability of order backlog. However, analysts belonging to employers that follow all firms in a vertical supply chain do a better job of understanding the impact of bullwhip on the predictive ability of order backlog. In additional tests, we find that the bullwhip effect also impedes the ability of inventory components to predict future sales and earnings.

This paper is published in Contemporary Accounting Research (click here)

Faculty

Mark Anderson

Mark Anderson

Associate Professor, Richard F. Haskayne Chair - ACCT 
Area of expertise: Asymmetric cost behaviour, executive compensation, information technology investment
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Philip Beaulieu

Philip Beaulieu

Associate Professor (On Leave)
Area of expertise: Auditing, financial accounting, managerial accounting
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Luminita Enache

Luminita Enache

Assistant Professor
Area of expertise: Financial accounting, security valuation, corporate finance, health care industry
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Irene Herremans

Irene Herremans

Professor, CPA Fellow in Managerial Accounting 
Area of expertise: Management and environmental control systems, international business
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Wayne Irvine

Wayne Irvine

Senior Instructor
Area of expertise: Financial accounting, CPA Professional Education Program
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Stuart Jones

Stuart Jones

Associate Professor Emeritus
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Anita Lakra

Anita Lakra

Instructor
Area of expertise: Financial accounting, managerial accounting, accounting education
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Raj Mashruwala

Raj Mashruwala

Associate Professor
Area of expertise: Managerial accounting, cost behaviour, performance measurement, earnings management 
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Candace Moody

Candace Moody

Instructor
Area of expertise: Accounting and auditing education, Instructional Skills Workshop facilitator
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Abu Shiraz Rahaman

Abu Shiraz Rahaman

Professor, Director - Centre for Public Interest Accounting, Research Professorship in ACCT 
Area of expertise: Qualitative field studies; corruption; healthcare; NGOs
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Cynthia Simmons

Cynthia Simmons

Associate Professor Emeritus
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Anup Srivastava

Anup Srivastava

Associate Professor, Canada Research Chair in Accounting - Decision-Making and Capital Markets
Area of expertise: Intangibles, financial reporting, digital firms, executive compensation, business strategy 
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Lev Timoshenko

Lev Timoshenko

Assistant Professor
Area of expertise: Auditing 
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Hussein Warsame

Hussein Warsame

Area Chair - ACCT, Professor, CPA Fellow in Taxation 
Area of expertise: Taxation 
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Michael Wright

Michael Wright

Associate Professor
Area of expertise: Accounting education, ethics 
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Rong Zhao

Rong Zhao

Associate Professor
Area of expertise: Financial reporting and disclosure,  analyst and management forecasts, supply chain information 
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