Wally Smieliauskas
Bio
Wally Smieliauskas is Professor of Accounting at Rotman. His research interests include auditing, accounting, and education issues. His audit textbook (with Kathryn Bewley), Auditing: An International Approach, is in its 6th edition.
Academic Positions
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Professor of Accounting, University of Toronto
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Associate Professor, University of Toronto
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Assistant Professor, University of Toronto
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Lecturer, University of Toronto
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1988-1993
Director, MBA in Professional Accounting Program, University of Toronto
Selected Publications - Papers
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Commentary: Estimation Uncertainty and the IASB's Proposed Conceptual Framework
with R. Craig and J. Amernic
Australian Accounting Review
Issue:1
2017
Pages: 112-114
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Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis
with F. Chen, K. Lam and M. Ye
International Journal of Auditing
Issue:1
2016
Pages: 52-65
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Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework
with R. Craig and J. Amernic
Australian Accounting Review
Issue:3
2014
Pages: 200-206
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Incorporating Uncertainty into Accounting Estimates of Pension Liabilities
with U. Menzefricke
International Journal of Pension Management
Issue:1
2012
Pages: 26-32
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Principles-based Reasoning about Accounting Estimates
Accounting Perspectives
Issue:4
2012
Pages: 259-296
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Dynamic Analysis of Bayesian Audit Strategies with Tests of Control and Reliability Modeling
with W. Chen and U. Menzefricke
Grey Systems: Theory and Applications
Issue:3
2011
Pages: 216-227
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A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting
Accounting Perspectives
Issue:7(3)
2008
Pages: 189-226
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A Proposal to Replace 'True and Fair View' with 'Acceptable Risk of Material Misstatement'
with R. Craig and J. Amernic
Abacus
Issue:44(3)
2008
Pages: 225-250
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What's Wrong with the Current Audit Risk Model?
Accounting Perspectives
Issue:6(4)
2007
Pages: 343-368
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Introduction and Commentary: Forum on Forensic Accounting in the Post-Enron World
Accounting Perspectives
Issue:5(2)
2006
Pages: 239-256
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Quality Financial Reporting and Its Relationship to Audit Quality via an Expanded Risk Model
with K. Lam
Journal of Forensic Accounting
Issue:4(2)
2004
Pages: 273-311
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Protecting Privacy
with W. Duff and H. Yoos
Information Management Journal
Issue:21(4)
2001
Pages: 14-30
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A Theory of Evidence Based on Audit Assertions
Contemporary Accounting Research
Issue:Spring
1990
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Further Tests of the Modified Moment Bound in Audit Sampling of Accounting Populations
with H. Chan
Auditing: A Journal of Practice and Theory
Issue:Fall
1990
Selected Publications - Books and Chapters
Research and Teaching Interests
Teaches courses in Auditing and Accounting
Honors and Awards
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1992
Award for Outstanding Service to the MBA in Accounting Program, University of Toronto