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Wally Smieliauskas

Wally Smieliauskas

Professor of Accounting  

Degrees:

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

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 Liabilites

    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

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