About the Author
Wally J. Smieliauskas is a professor of accounting at the University of Toronto, where he has been a member of the faculty since 1979. He has published articles on a variety of auditing, accounting, and education issues. At the University of Toronto, Professor Smieliauskas developed the first degree-credit introductory auditing course (in 1981) and the first advanced auditing course (in 1990). In 1988 he was the first director of the MBA Co-op Program in Professional Accounting, a position he held until 1993. The program is designed to facilitate the entry of undergraduates from various fields into the profession, and to provide a broader management education as well as specialized training in accounting, auditing, and tax topics. It has evolved to become the Master of Management & Professional Accounting (MMPA) program now offered through the University of Toronto’s Mississauga campus.
Kathryn Bewley has been a professor of accounting and auditing at Ryerson University since 2010, and had previously taught at York University since 1991. She is a member of the Institute of Chartered Accountants of Ontario and began her career in auditing with Clarkson Gordon in Toronto. Professor Bewley received her Ph.D. from the University of Waterloo. Her main research focus is on the impact of regulations, including auditing standards, on the information companies report and how people use that information, with a particular interest in environmental reporting. Her work has been published in several professional and academic journals.