{"id":354,"date":"2017-07-12T15:40:19","date_gmt":"2017-07-12T19:40:19","guid":{"rendered":"https:\/\/carleton.ca\/profbrouard\/?page_id=354"},"modified":"2024-01-18T09:26:08","modified_gmt":"2024-01-18T14:26:08","slug":"accounting-comptabilite","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/","title":{"rendered":"Accounting \/ Comptabilit\u00e9"},"content":{"rendered":"<p>site maintained by <a href=\"http:\/\/carleton.ca\/profbrouard\/\" target=\"_blank\" rel=\"noopener noreferrer\">Fran\u00e7ois Brouard<\/a>, DBA, FCPA, FCA; Professor and Director, <a href=\"http:\/\/sprott.carleton.ca\/scse\/\" target=\"_blank\" rel=\"noopener noreferrer\">SCSE-CSES<\/a>;<br \/>\nA joint project with the Professional Accounting Research Group <a href=\"http:\/\/sprott.carleton.ca\/parg\/\" target=\"_blank\" rel=\"noopener noreferrer\">PARG<\/a><br \/>\n<a href=\"http:\/\/sprott.carleton.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Sprott School of Business<\/a> \u2022 <a href=\"http:\/\/carleton.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Carleton University<\/a> \u2022 Ottawa, Ontario, Canada<\/p>\n<h2>Accounting Professional Associations<\/h2>\n<h3><strong>* National &#8211; Canada<\/strong><\/h3>\n<p>CPA Canada Chartered Professional Accountants \/ comptables professionnels agr\u00e9\u00e9s <a href=\"http:\/\/www.cpacanada.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a> \/ <a href=\"http:\/\/www.cpacanada.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">page FR<\/a><br \/>\nThe Institute of Internal Auditors \/ L\u2019Institut des auditeurs internes <a href=\"http:\/\/chapters.theiia.org\/IIA%20Canada\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">IIA Canada EN<\/a> \/  <a href=\"http:\/\/chapters.theiia.org\/IIA%20Canada%20French\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">IIA Canada FR<\/a><br \/>\nFinancial Executives International Canada <a href=\"http:\/\/www.feicanada.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">FEI Canada<\/a><\/p>\n<h3><strong>* Ontario<\/strong><\/h3>\n<p>CPA Ontario Chartered Professional Accountants of Ontario <a href=\"http:\/\/www.cpaontario.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA Association Ottawa <a href=\"http:\/\/portal.cpaontario.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nThe Institute of Internal Auditors \/ L\u2019Institut des auditeurs internes <a href=\"http:\/\/chapters.theiia.org\/ottawa\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">IIA Ottawa EN<\/a><br \/>\nFinancial Executives International Ottawa <a href=\"http:\/\/www.feicanada.org\/chapters\/capital\" target=\"_blank\" rel=\"noopener noreferrer\">FEI National Capital Region<\/a><\/p>\n<h3><strong>* Qu\u00e9bec<\/strong><\/h3>\n<p>CPA Qu\u00e9bec Ordre des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec <a href=\"http:\/\/www.cpaquebec.ca\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a> \/ <a href=\"http:\/\/www.cpaquebec.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">page FR<\/a><br \/>\nThe Institute of Internal Auditors \/ L\u2019Institut des auditeurs internes <a href=\"http:\/\/chapters.theiia.org\/montreal\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">IIA Montr\u00e9al FR<\/a> \/ <a href=\"http:\/\/chapters.theiia.org\/quebec-city\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">IIA Qu\u00e9bec FR<\/a><br \/>\nFinancial Executives International Qu\u00e9bec <a href=\"http:\/\/www.feicanada.org\/chapters\/capital\" target=\"_blank\" rel=\"noopener noreferrer\">FEI Qu\u00e9bec<\/a><\/p>\n<h3><strong>* Other Canadian provinces and territories<\/strong><\/h3>\n<p>List CPA provincial and regional accounting bodies <a href=\"http:\/\/www.cpacanada.ca\/en\/the-cpa-profession\/cpa-provincial-and-regional-accounting-bodies\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a> \/ <a href=\"http:\/\/www.cpacanada.ca\/fr\/la-profession-de-cpa\/organisations-comptables-provinciales-et-regionales-de-cpa-du-canada\" target=\"_blank\" rel=\"noopener noreferrer\">page FR<\/a><br \/>\nCPA Alberta <a href=\"http:\/\/www.cpaalberta.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA British Columbia &#038; Yukon <a href=\"http:\/\/www.bccpa.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA Manitoba <a href=\"http:\/\/www.cpamb.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA New Brunswick \/ Nouveau Brunswick <a href=\"http:\/\/www.cpanewbrunswick.ca\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a> \/ <a href=\"http:\/\/www.cpanewbrunswick.ca\/fr\" target=\"_blank\" rel=\"noopener noreferrer\">page FR<\/a><br \/>\nCPA Newfoundland and Labrador <a href=\"http:\/\/www.cpanf.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA Northwest Territories \/ Nunavut <a href=\"http:\/\/www.cpa-nwt-nu.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA Nova Scotia <a href=\"http:\/\/www.cpans.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA Prince Edward Island <a href=\"http:\/\/www.cpapei.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><br \/>\nCPA Saskatchewan <a href=\"http:\/\/www.cpask.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN site<\/a><\/p>\n<h3><strong>* International <\/strong><\/h3>\n<p>CPA Bermuda <a href=\"http:\/\/www.cpabermuda.cm\/\" target=\"_blank\" rel=\"noopener noreferrer\">EN<\/a><br \/>\nLinks to 130 Professional Accountancy Bodies in 110 Countries <a href=\"https:\/\/www.ifac.org\/about-ifac\/membership\/member-organizations-and-country-profiles\" target=\"_blank\" rel=\"noopener noreferrer\">links<\/a><br \/>\nAICPA &#8211; American Institute of Certified Public Accountants <a href=\"http:\/\/www.aicpa.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">AICPA site<\/a><br \/>\nCIMA &#8211; Chartered Institute of Management Accountants <a href=\"http:\/\/www.cimaglobal.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">CIMA site<\/a><br \/>\nAssociation of Chartered Accountants in the US <a href=\"http:\/\/www.acaus.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">ACAUS site<\/a><br \/>\nACFE &#8211; Association of Certified Fraud Examiners <a href=\"http:\/\/www.acfe.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">ACFE site<\/a><br \/>\nCFA Institute <a href=\"http:\/\/www.cfainstitute.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">CFA site<\/a><br \/>\nFEI &#8211; Financial Executives International <a href=\"http:\/\/www.financialexecutives.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">FEI site<\/a><br \/>\nFMA &#8211; Financial Management Association <a href=\"http:\/\/www.fma.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">FMA site<\/a><br \/>\nIFAC &#8211; International Federation of Accountants <a href=\"http:\/\/www.ifac.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IFAC site<\/a><br \/>\nIMA &#8211; Institute of Management Accountants <a href=\"http:\/\/www.imanet.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IMA site<\/a><\/p>\n<h2>Accounting Standards \/ Normalisation comptable <\/h2>\n<h3><strong>* Canada<\/strong><\/h3>\n<p>Canadian Public Accountability Board <a href=\"http:\/\/www.cpab-ccrc.ca\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">CPAB EN<\/a><br \/>\n\/ Conseil canadien sur la reddition de comptes <a href=\"http:\/\/www.cpab-ccrc.ca\/fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">CCRC FR<\/a> <\/p>\n<p>Accounting Standards Oversight Council <a href=\"http:\/\/www.frascanada.ca\/en\/acsoc\" target=\"_blank\" rel=\"noopener noreferrer\">AcSOC EN<\/a><br \/>\n\/ Conseil de surveillance de la normalisation comptable <a href=\"http:\/\/www.frascanada.ca\/fr\/csnc\" target=\"_blank\" rel=\"noopener noreferrer\">CSNC FR<\/a><br \/>\nAccounting Standards Board <a href=\"http:\/\/www.frascanada.ca\/en\/acsoc\" target=\"_blank\" rel=\"noopener noreferrer\">AcSOC EN<\/a><br \/>\n\/ Conseil des normes comptables <a href=\"http:\/\/www.frascanada.ca\/fr\/csnc\" target=\"_blank\" rel=\"noopener noreferrer\">CSNC FR<\/a><br \/>\nPublic Sector Accounting Board <a href=\"http:\/\/www.frascanada.ca\/en\/psab\" target=\"_blank\" rel=\"noopener noreferrer\">PSAB EN<\/a><br \/>\n\/ Conseil sur la comptabilit\u00e9 dans le secteur public <a href=\"http:\/\/www.frascanada.ca\/fr\/ccsp\" target=\"_blank\" rel=\"noopener noreferrer\">CCSP FR<\/a> <\/p>\n<p>Auditing and Assurance Standards Oversight Council <a href=\"http:\/\/www.frascanada.ca\/en\/aasoc\" target=\"_blank\" rel=\"noopener noreferrer\">AASOC EN<\/a><br \/>\n\/ Conseil de surveillance de la normalisation en audit et certification <a href=\"http:\/\/www.frascanada.ca\/fr\/csnac\" target=\"_blank\" rel=\"noopener noreferrer\">CSNAC FR<\/a><br \/>\nAuditing and Assurance Standards Board <a href=\"http:\/\/www.frascanada.ca\/en\/aasb\" target=\"_blank\" rel=\"noopener noreferrer\">AASB EN<\/a><br \/>\n\/ Conseil des normes d\u2019audit et de certification <a href=\"http:\/\/www.frascanada.ca\/fr\/cnac\" target=\"_blank\" rel=\"noopener noreferrer\">CNAC FR<\/a> <\/p>\n<h3><strong>* United States<\/strong><\/h3>\n<p>US &#8211; Financial Accounting Standards Board <a href=\"http:\/\/www.fasb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">FASB site<\/a><br \/>\nUS &#8211; Securities and Exchange Commission <a href=\"http:\/\/www.sec.gov\/\">SEC site<\/a><br \/>\nUS &#8211; Governmental Accounting Standards Board <a href=\"http:\/\/www.gasb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">GASB site<\/a><br \/>\nUS &#8211; Public Company Accounting Oversight Board <a href=\"http:\/\/www.pcaobus.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">PCAOB site<\/a><br \/>\nUS &#8211; Federal Accounting Standards Advisory Board <a href=\"http:\/\/www.fasab.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">FASAB site<\/a><br \/>\nUS &#8211; GAO Government Auditing Standards <a href=\"http:\/\/www.gao.gov\/govaud\/ybk01.htm\" target=\"_blank\" rel=\"noopener noreferrer\">GAO Yellow Book<\/a><\/p>\n<h3><strong>* International <\/strong><\/h3>\n<p>IASB &#8211; International Accounting Standards Board <a href=\"http:\/\/www.iasb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IASB site<\/a><br \/>\nIAASB &#8211; International Auditing and Assurance Standards Board <a href=\"http:\/\/www.iaasb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IAASB site<\/a><br \/>\nIAESB &#8211; International Ethics Standards Board for Accountants <a href=\"http:\/\/www.ethicsboard.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IAESB site<\/a><br \/>\nIESBA &#8211; International Accounting Education Standards Board <a href=\"http:\/\/www.iaesb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IESBA site<\/a><br \/>\nIPSASB &#8211; International Public Sector Accounting Standards Board <a href=\"http:\/\/www.ipsasb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IPSASB site<\/a><br \/>\nAustralian Accounting Standards <a href=\"http:\/\/www.aasb.gov.au\/\" target=\"_blank\" rel=\"noopener noreferrer\">AASB site<\/a><br \/>\nEuropean Financial Reporting Advisory Group <a href=\"http:\/\/www.efrag.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">EFRAG site<\/a><\/p>\n<h2>Accounting Academic Associations<\/h2>\n<h3><strong>* National &#8211; Canada<\/strong><\/h3>\n<p>Canadian Academic Accounting Association <a href=\"http:\/\/www.caaa.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">CAAA EN<\/a><br \/>\n\/ Association canadienne des professeurs de comptabilit\u00e9 <a href=\"http:\/\/www.caaa.ca\/fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">ACPC FR<\/a> <\/p>\n<h3><strong>* International <\/strong><\/h3>\n<p>American Accounting Association <a href=\"http:\/\/www.aaahq.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">AAA site<\/a><br \/>\nAccounting Hall of Fame <a href=\"http:\/\/www.aaahq.org\/AHOF\" target=\"_blank\" rel=\"noopener noreferrer\">AHOF site<\/a><br \/>\nAcademy of Accounting Historians <a href=\"http:\/\/aaahq.org\/AAH\/\" target=\"_blank\" rel=\"noopener noreferrer\">AAH site<\/a><br \/>\nInternational Association for Accounting &#038; Research <a href=\"https:\/\/www.iaaer.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">IAAER site<\/a><br \/>\nEuropean Accounting Association <a href=\"http:\/\/www.eaa-online.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">EAA site<\/a><br \/>\nAssociation francophone de comptabilit\u00e9 <a href=\"http:\/\/www.afc-cca.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">page AFC<\/a><br \/>\nBritish Accounting and Finance Association <a href=\"http:\/\/bafa.ac.uk\/\" target=\"_blank\" rel=\"noopener noreferrer\">BAFA site<\/a><br \/>\nAccounting &#038; Finance Association of Australia and New Zealand <a href=\"https:\/\/www.afaanz.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">AFAANZ site<\/a><br \/>\nAccountants Association in Poland <a href=\"https:\/\/skwp.pl\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">AAP site<\/a><br \/>\nInternational Research Network on Accounting for Cooperatives and Mutual Entities <a href=\"http:\/\/www.accoop.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">ACCOOP site<\/a><br \/>\nItalian Accounting Association \/ Accademia Italiana di Economia Azziendale <a href=\"http:\/\/\" target=\"_blank\" rel=\"noopener noreferrer\">AIDEA site<\/a><br \/>\nIrish Accounting &#038; Finance Association <a href=\"https:\/\/iafa.ie\/\" target=\"_blank\" rel=\"noopener noreferrer\">IAFA site<\/a><br \/>\nPortugese Accounting Research Network <a href=\"https:\/\/groups.yahoo.com\/neo\/groups\/grudis\/info\" target=\"_blank\" rel=\"noopener noreferrer\">PARN site<\/a><br \/>\nGerman Academic Association for Business Research <a href=\"http:\/\/rech.vhbonline.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nAccounting Association <a href=\"http:\/\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nAccounting Association <a href=\"http:\/\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><\/p>\n<p>Accounting Association <a href=\"http:\/\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><\/p>\n<h2>CPA and Accounting Firms around Ottawa<i><\/i><\/h2>\n<h3><strong>* International Firms (Big 4)<\/strong><\/h3>\n<p><a href=\"http:\/\/www.deloitte.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Deloitte<\/a> \u2022 <a href=\"http:\/\/www.ey.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">EY<\/a> \u2022 <a href=\"http:\/\/www.kpmg.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">KPMG<\/a> \u2022 <a href=\"http:\/\/www.pwc.com\/ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">PwC<\/a><br \/>\n<i><\/i><\/p>\n<h3>* National and Regional Firms<\/h3>\n<p><a href=\"http:\/\/www.andrews.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Andrews &amp; Co. (Nexia International)<\/a> \u2022 <a href=\"http:\/\/www.bakertilly.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Baker Tilly (Collins Barrow) <\/a> \u2022 <a href=\"http:\/\/www.bdo.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">BDO<\/a> \u2022 <a href=\"http:\/\/www.ggfl.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">GGFL Ginsberg Gluzman Fage &#038; Levitz<\/a> \u2022 <a href=\"http:\/\/www.marcillavallee.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Marcil Lavallee (Moore Stephens)<\/a> \u2022 <a href=\"http:\/\/www.mazars.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Mazars<\/a> \u2022 <a href=\"http:\/\/www.mnp.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">MNP<\/a> \u2022 <a href=\"http:\/\/www.rcgt.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">RCGT Raymond Chabot Grant Thornton<\/a> \u2022 <a href=\"http:\/\/www.welchllp.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Welch<\/a><\/p>\n<h3>* Local Firms<\/h3>\n<p><a href=\"http:\/\/www.abacusca.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Abacus<\/a> \u2022 <a href=\"http:\/\/www.abramsaccounting.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Abrams &#038; Company<\/a> \u2022 <a href=\"http:\/\/accountingottawa.com\" target=\"_blank\" rel=\"noopener noreferrer\">Allan Keonaa<\/a> \u2022 <a href=\"http:\/\/www.almullacas.com\" target=\"_blank\" rel=\"noopener noreferrer\">Al-Mulla<\/a> \u2022 <a href=\"http:\/\/www.barrhaventax.com\" target=\"_blank\" rel=\"noopener noreferrer\">Barrhaven Accounting and Tax<\/a> \u2022 <a href=\"http:\/\/www.bouriswilson.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bouris Wilson<\/a> \u2022 <a href=\"http:\/\/www.cgatax.com\" target=\"_blank\" rel=\"noopener noreferrer\">Charles Ghadban Accounting<\/a> \u2022 <a href=\"http:\/\/www.ck-ca.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Connelly &#038; Koshy<\/a> \u2022 <a href=\"http:\/\/www.crowebgk.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Crowe BGK<\/a> \u2022 <a href=\"http:\/\/envolta.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Envolta<\/a> \u2022 <a href=\"http:\/\/www.hwllp.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Hendry Warren<\/a> \u2022 <a href=\"http:\/\/www.houleandassociates.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Houle &#038; Associates<\/a> \u2022 <a href=\"http:\/\/www.leslieandmacleod.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Leslie &#038; MacLeod<\/a> \u2022 <a href=\"http:\/\/www.logankatz.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Logan Katz<\/a>  \u2022 <a href=\"http:\/\/www.mccayduff.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">McKay Duff<\/a> \u2022 <a href=\"http:\/\/www.mcintyreca.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">McIntyre &#038; Associates<\/a> \u2022 <a href=\"http:\/\/www.ottawacharteredaccountant\/\" target=\"_blank\" rel=\"noopener noreferrer\">Norman C. Miller<\/a> \u2022 <a href=\"http:\/\/www.numetricacity.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Numetrica City<\/a> \u2022 <a href=\"http:\/\/www.ohcd.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ouseley Hanvey Clipsham Deep<\/a> \u2022 <a href=\"http:\/\/www.parkerprinslebano.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Parker Prins Lebano<\/a> \u2022 <a href=\"http:\/\/www.patersonandcompany.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Paterson &#038; Company<\/a> \u2022 <a href=\"http:\/\/piccoaccountingltd.com\" target=\"_blank\" rel=\"noopener noreferrer\">Picco Accounting<\/a> \u2022 <a href=\"http:\/\/www.vla-llp.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Vaillancourt Lavigne &#038; Associ\u00e9<\/a> \u2022 <a href=\"http:\/\/vaiveandassociates.ca\" target=\"_blank\" rel=\"noopener noreferrer\">Vaive and Associates<\/a> <\/p>\n<h2>Governmental Sources<\/h2>\n<p>Office of the Auditor General of Canada \/ Bureau du V\u00e9rificateur g\u00e9n\u00e9ral du Canada <a href=\"http:\/\/www.oag-bvg.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">OAG EN<\/a> \/ <a href=\"http:\/\/www.oag-bvg.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">BVG FR<\/a><br \/>\nGovernment Accountability Office <a href=\"http:\/\/www.gao.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">GAO<\/a><br \/>\nCanadian Audit &#038; Accountability Foundation <a href=\"http:\/\/www.caaf-fcar.ca\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">site CAAF EN<\/a><br \/>\n\/ Fondation canadienne pour l\u2019audit et la responsabilisation <a href=\"http:\/\/www.caaf-fcar.ca\/fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">page FCAR FR<\/a><br \/>\nTaxation <a href=\"http:\/\/carleton.ca\/profbrouard\/links\/taxfisc\/\" target=\"_blank\" rel=\"noopener noreferrer\">see taxation links<\/a><\/p>\n<h2>University Research Centre &#8211; Chair &#8211; Professorship<br \/>\n\/ Centre de recherche universitaire &#8211; Chaire &#8211; Professorship &#8211; Canada<\/h2>\n<p>Brock U &#8211; CPA\/Goodman Institute for International Issues in Accounting (IIIA) <a href=\"http:\/\/brocku.ca\/goodman\/faculty-research\/centres-institutes\/cpagoodman-institute-for-international-issues-in-accounting-iiia\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nCarleton U &#8211; Sprott Professional Accounting Research Group (PARG) <a href=\"http:\/\/sprott.carleton.ca\/parg\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nConcordia U &#8211; CPA Research Centre in Accountability <a href=\"http:\/\/www.concordia.ca\/jmsb\/research\/centres\/cpa.html\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nHEC Montr\u00e9al &#8211; Chaire de gouvernance Stephen A. Jarislowsky <a href=\"http:\/\/chairegouvernance.hec.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nHEC Montr\u00e9al &#8211; Chaire internationale de recherche en contr\u00f4le de gestion <a href=\"http:\/\/chairecontroledegestion.hec.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nHEC Montr\u00e9al &#8211; Professorship de recherche en sociologie de la profession comptable (C Lambert) <a href=\"https:\/\/www.hec.ca\/profs\/caroline.lambert.html\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nHEC Montr\u00e9al &#8211; Professorship Roland-Chagnon en audit (Z Singer) <a href=\"http:\/\/www.hec.ca\/profs\/zvi.singer.html\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nQueens\u2019 U &#8211; CPA Centre for Governance &#038; Accountability <a href=\"http:\/\/smith.queensu.ca\/centres\/centre-for-governance\/index.php\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nQueens\u2019 U &#8211; Stephen J.R. Smith Chair of Accounting and Auditing (S Salterio) <a href=\"http:\/\/smith.queensu.ca\/faculty_and_research\/faculty_list\/salterio-steven.php\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nMcMaster U &#8211; CPA \/ DeGroote Centre for the Promotion of Accounting Education and Research <a href=\"http:\/\/sprott.carleton.ca\/parg\/\" target=\"_blank\" rel=\"noopener noreferrer\">site ?<\/a><br \/>\nSaint Mary\u2019s U &#8211; Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) <a href=\"http:\/\/www.smu.ca\/academics\/sobey\/research-cearc.html\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nSimon Fraser U &#8211; CPA Innovation Centre <a href=\"http:\/\/beedie.sfu.ca\/cpa-centre\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU Laval &#8211; Centre de recherche en comptabilit\u00e9 et d\u00e9veloppement durable (CerCeDD) <a href=\"https:\/\/www4.fsa.ulaval.ca\/la-recherche\/centres-groupes-et-laboratoires\/centre-de-recherche-en-comptabilite-et-developpement-durable-cercedd\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nU Laval &#8211; Groupe de recherche en gestion des co\u00fbts et de la performance <a href=\"https:\/\/www4.fsa.ulaval.ca\/la-recherche\/centres-groupes-et-laboratoires\/groupe-de-recherche-en-gestion-des-couts-de-la-performance\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nU Laval &#8211; Chaire de recherche en gouvernance de soci\u00e9t\u00e9 (J B\u00e9dard) <a href=\"https:\/\/www4.fsa.ulaval.ca\/la-recherche\/chaires-de-recherche\/chaire-de-recherche-en-gouvernance-de-societes\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nU Laval &#8211; Chaire Groupe Investors en planification financi\u00e8re (S Chr\u00e9tien) <a href=\"https:\/\/www4.fsa.ulaval.ca\/la-recherche\/chaires-de-recherche\/chaire-groupe-investors-en-planification-financiere\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nU de Sherbrooke &#8211; Chaire de recherche en fiscalit\u00e9 et finances publiques (CFFP) (L Godbout) <a href=\"https:\/\/cffp.recherche.usherbrooke.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">page<\/a><br \/>\nU of British Columbia &#8211; KPMG Research Bureau in Financial Reporting <a href=\"https:\/\/www.sauder.ubc.ca\/Faculty\/Research_Centres\/KPMG_Research_Bureau\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Calgary &#8211; Centre for Public Interest Accounting (CPIA) <a href=\"http:\/\/haskayne.ucalgary.ca\/research\/research-centres\/cpia\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Manitoba &#8211; Centre for Accounting Research and Education <a href=\"http:\/\/umanitoba.ca\/faculties\/management\/academic_depts_centres\/dept\/accounting_finance\/Centre_for_Accounting_Research_and_Education%20.html\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Ottawa &#8211; CPA-Canada Accounting and Governance Research Centre (CPA-AGRC) <a href=\"http:\/\/sites.telfer.uottawa.ca\/cpa-agrc\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Toronto &#8211; CPA Ontario Centre for Accounting Innovation Research <a href=\"http:\/\/www.rotman.utoronto.ca\/FacultyAndResearch\/ResearchCentres\/CentreForInnovationInAccountingEducation\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Waterloo &#8211; Centre for Accounting Ethics <a href=\"http:\/\/uwaterloo.ca\/centre-for-accounting-ethics\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Waterloo &#8211; Waterloo Centre for Taxation in a Global Economy <a href=\"http:\/\/uwaterloo.ca\/school-of-accounting-and-finance\/waterloo-centre-taxation-global-economy\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Waterloo &#8211; Centre for Information Integrity and Information Systems Assurance (UWCISA) <a href=\"http:\/\/uwaterloo.ca\/uwaterloo-centre-for-information-system-assurance\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nU of Waterloo &#8211; CPA Ontario Centre for Performance Management Research and Education (CPMRE) <a href=\"http:\/\/uwaterloo.ca\/ctr-performance-management-research\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nWestern U &#8211; CPA-Ivey Centre for Accounting &#038; the Public Interest <a href=\"http:\/\/www.ivey.uwo.ca\/accountingcentre\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nWilfrid Laurier U &#8211; CPA Ontario Centre for Capital Markets and Behavioral Decision Making <a href=\"https:\/\/researchcentres.wlu.ca\/cpa-ontario-centre-for-capital-markets-and-behavioural-decision-making\/index.html\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nYork U &#8211; CPA Ontario Chair in International Entrepreneurship (M Levesque) <a href=\"http:\/\/schulich.yorku.ca\/faculty\/moren-levesque\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><\/p>\n<h2>Links \/ Liens<\/h2>\n<p>Sprott Accounting Students\u2019 Association <a href=\"http:\/\/www.cusasa.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">SASA<\/a><br \/>\nother Sprott student organizations <a href=\"http:\/\/www.cusasa.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">link of list<\/a><\/p>\n<h3>Salary Survey<\/h3>\n<p>Salary Survey Robert Half (annual publication) <a href=\"http:\/\/www.roberthalf.ca\/en\/salary-guide\/\"target=\"_blank\" rel=\"noopener noreferrer\">link<\/a><br \/>\nSalary Survey Lannick Associates (annual survey) <a href=\"http:\/\/lannick.com\/resources\/salary-reports\/finance-accounting-technology-salaries\/\" target=\"_blank\" rel=\"noopener noreferrer\">link<\/a><\/p>\n<h3>Accounting Sites<\/h3>\n<p>Rutgers Accounting Web (RAW) <a href=\"http:\/\/raw.rutgers.edu\/\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><\/p>\n<h3>Accounting Terminology<\/h3>\n<p>InvestorWords AccountingWords <a href=\"http:\/\/www.investorwords.com\/cgi-bin\/bysubject.cgi?1\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nVenture Line Glossary <a href=\"http:\/\/www.ventureline.com\/glossary.asp\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a><br \/>\nInvestopedia <a href=\"http:\/\/www.investopedia.com\/categories\/accounting.asp\" target=\"_blank\" rel=\"noopener noreferrer\">site<\/a> <\/p>\n<p>\u00a9 Francois Brouard, All rights reserved \/ Tous droits r\u00e9serv\u00e9s.<br \/>\nUpdated \/ Mise \u00e0 jour le January 18 janvier 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES; A joint project with the Professional Accounting Research Group PARG Sprott School of Business \u2022 Carleton University \u2022 Ottawa, Ontario, Canada Accounting Professional Associations * National &#8211; Canada CPA Canada Chartered Professional Accountants \/ comptables professionnels agr\u00e9\u00e9s EN site \/ page FR The [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting \/ Comptabilit\u00e9 - Professor Fran\u00e7ois Brouard<\/title>\n<meta name=\"description\" content=\"site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES; A joint project with the Professional Accounting Research Group\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/\",\"url\":\"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/\",\"name\":\"Accounting \/ Comptabilit\u00e9 - Professor Fran\u00e7ois Brouard\",\"isPartOf\":{\"@id\":\"https:\/\/carleton.ca\/profbrouard\/#website\"},\"datePublished\":\"2017-07-12T19:40:19+00:00\",\"dateModified\":\"2024-01-18T14:26:08+00:00\",\"description\":\"site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES; A joint project with the Professional Accounting Research Group\",\"breadcrumb\":{\"@id\":\"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/carleton.ca\/profbrouard\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Links\",\"item\":\"https:\/\/carleton.ca\/profbrouard\/links\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Accounting \/ Comptabilit\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/carleton.ca\/profbrouard\/#website\",\"url\":\"https:\/\/carleton.ca\/profbrouard\/\",\"name\":\"Professor Fran\u00e7ois Brouard\",\"description\":\"Carleton University\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/carleton.ca\/profbrouard\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Accounting \/ Comptabilit\u00e9 - Professor Fran\u00e7ois Brouard","description":"site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES; A joint project with the Professional Accounting Research Group","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/","url":"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/","name":"Accounting \/ Comptabilit\u00e9 - Professor Fran\u00e7ois Brouard","isPartOf":{"@id":"https:\/\/carleton.ca\/profbrouard\/#website"},"datePublished":"2017-07-12T19:40:19+00:00","dateModified":"2024-01-18T14:26:08+00:00","description":"site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES; A joint project with the Professional Accounting Research Group","breadcrumb":{"@id":"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/carleton.ca\/profbrouard\/links\/accounting-comptabilite\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/carleton.ca\/profbrouard\/"},{"@type":"ListItem","position":2,"name":"Links","item":"https:\/\/carleton.ca\/profbrouard\/links\/"},{"@type":"ListItem","position":3,"name":"Accounting \/ Comptabilit\u00e9"}]},{"@type":"WebSite","@id":"https:\/\/carleton.ca\/profbrouard\/#website","url":"https:\/\/carleton.ca\/profbrouard\/","name":"Professor Fran\u00e7ois Brouard","description":"Carleton University","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/carleton.ca\/profbrouard\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"}]}},"acf":{"banner_image_type":"none","banner_button":"no"},"_links":{"self":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/354"}],"collection":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/comments?post=354"}],"version-history":[{"count":4,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/354\/revisions"}],"predecessor-version":[{"id":4626,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/354\/revisions\/4626"}],"up":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/349"}],"wp:attachment":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/media?parent=354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}