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Wally Smieliauskas

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Wally Smieliauskas

Wally Smieliauskas

Professor of Accounting  

Degrees:

PhD, University of Wisconsin
MS, University of Illinois
BS, University of Illinois

Email:

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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

  • Professor of Accounting, University of Toronto

  • Associate Professor, University of Toronto

  • Assistant Professor, University of Toronto

  • Lecturer, University of Toronto

  • 1988-1993

    Director, MBA in Professional Accounting Program, University of Toronto

Selected Publications - Papers

  • 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

  • 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

  • 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

  • Incorporating Uncertainty into Accounting Estimates of Pension Liabilities

    with U. Menzefricke

    International Journal of Pension Management

    Issue:1

    2012

    Pages: 26-32

  • Principles-based Reasoning about Accounting Estimates

    Accounting Perspectives

    Issue:4

    2012

    Pages: 259-296

  • 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

  • A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting

    Accounting Perspectives

    Issue:7(3)

    2008

    Pages: 189-226

  • 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

  • What's Wrong with the Current Audit Risk Model?

    Accounting Perspectives

    Issue:6(4)

    2007

    Pages: 343-368

  • Introduction and Commentary: Forum on Forensic Accounting in the Post-Enron World

    Accounting Perspectives

    Issue:5(2)

    2006

    Pages: 239-256

  • 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

  • Protecting Privacy

    with W. Duff and H. Yoos

    Information Management Journal

    Issue:21(4)

    2001

    Pages: 14-30

  • A Theory of Evidence Based on Audit Assertions

    Contemporary Accounting Research

    Issue:Spring

    1990

  • 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

  • Auditing, An International Approach

    with K. Bewley

    McGraw-Hill Ryerson

    Issue:7th Ed

    2016

  • A Framework for Assurance Evidence and Its Role In Accounting

    Canadian Academic Accounting Association

    Issue:1st Ed

    1999

  • Auditing I Lesson Notes

    Certified General Accountants Association of Canada

    Issue:7th Ed

    1998

Research and Teaching Interests

Teaches courses in Auditing and Accounting

Honors and Awards

  • 1992

    Award for Outstanding Service to the MBA in Accounting Program, University of Toronto