Wally Smieliauskas

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 19,917

in Total Papers Downloads

1,972

CITATIONS

2

Scholarly Papers (14)

1.

A Risk Perspective on Fraudulent Financial Reporting

Canadian Accounting Perspectives, Vol. 7, No. 3, 2008
Number of pages: 45 Posted: 05 Jan 2006 Last Revised: 10 Aug 2008
Wally Smieliauskas
University of Toronto - Rotman School of Management
Downloads 1,183 (12,230)

Abstract:

fraud, accounting, auditing, risk, financial reporting

2.

Incorporating Uncertainty into Accounting Estimates of Pension Liabilities

Rotman International Journal of Pension Management, Vol. 5, No. 1, p. 26, 2012
Number of pages: 8 Posted: 18 May 2012 Last Revised: 24 May 2012
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 118 (178,800)
Citation 1

Abstract:

Pension Accounting, Pension Fund, Pension Shortfall, Uncertainty in Rates of Return

3.

Empirical Analysis of Accounting Estimates When Predictions are Poor

Rotman School of Management Working Paper No. 2230691
Number of pages: 42 Posted: 10 Mar 2013
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 77 (226,358)

Abstract:

accounting estimates, forecast error, accounting risk, calibration of ranges, audit of estimates, financial reporting framework

4.

Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis

International Journal of Auditing, Forthcoming
Number of pages: 38 Posted: 10 Jan 2010 Last Revised: 21 Jan 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 73 (193,593)

Abstract:

Auditor conservatism; discretionary loan loss provision; asset measurement uncertainty; audit fees

5.

Evidence on the Representational Faithfulness of Estimated Returns in Pension Plan Accounting Judgments

Rotman School of Management Working Paper No. 2487527
Number of pages: 67 Posted: 28 Aug 2014
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 43 (298,291)

Abstract:

judgments on expected returns, audits of accounting estimates, pension asset returns, reliability of discretionary accounting estimates, forecast error, ranges of estimates

6.

Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures

Rotman School of Management Working Paper No. 2540663
Number of pages: 62 Posted: 21 Dec 2014
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 40 (311,058)

Abstract:

unauditable accounting estimates, pension asset returns, disclosure quality, estimation uncertainty, significant risk, verifiability

7.

Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander

Abacus, Vol. 46, No. 4, pp. 455-463, 2010
Number of pages: 9 Posted: 19 Dec 2010
Wally Smieliauskas, Russell Craig and Joel Amernic
University of Toronto - Rotman School of Management, University of Canterbury and University of Toronto - Rotman School of Management
Downloads 3 (537,710)
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Abstract:

Accounting policy risk, Accounting risk, Auditing theory, Fairness in financial reporting

8.

A Proposal to Replace True and Fair View with Acceptable Risk of Material Misstatement

Abacus, Vol. 44, Issue 3, pp. 225-250, September 2008
Number of pages: 26 Posted: 14 Aug 2008
Wally Smieliauskas, Russell Craig and Joel Amernic
University of Toronto - Rotman School of Management, affiliation not provided to SSRN and University of Toronto - Rotman School of Management
Downloads 1 (555,058)
Citation 1
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Abstract:

9.

GAAP as Ineffective Legal Defense of Financial Reporting: Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 16 Jan 2017 Last Revised: 03 Apr 2017
Wally Smieliauskas, Russell Craig and Joel Amernic
University of Toronto - Rotman School of Management, University of Portsmouth and University of Toronto - Rotman School of Management
Downloads 0 (351,957)

Abstract:

Keywords: Accounting Risk, Argument, Auditability Conceptual Framework, Enron, Expert Witness, Fair Presentation, GAAP, Principles, Rules

10.

Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 70 Posted: 14 Jan 2017 Last Revised: 18 Mar 2017
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 0 (403,290)

Abstract:

auditable accounting estimates, auditable note disclosures, audit quality, accounting quality, pension asset returns, estimation uncertainty, significant risk, verifiability

11.

Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis

International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Number of pages: 14 Posted: 11 Feb 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 0 (569,371)
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Abstract:

Auditor conservatism, discretionary loan loss provision, audit fees, asset measurement uncertainty

12.

Auditability of Accounting Estimates and the IASB's Conceptual Framework Exposure Draft (2015)

Number of pages: 37 Posted: 18 Jan 2016
Wally Smieliauskas
University of Toronto - Rotman School of Management
Downloads 0 (221,816)

Abstract:

IASB conceptual framework, auditability, principles-based standards

13.

Are All Accounting Estimates Auditable? Some Evidence on Estimated Returns in Pension Accounting

Number of pages: 58 Posted: 16 Jan 2016
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 0 (351,957)

Abstract:

14.

Misleading Forecasts in Accounting Estimates: An Ethical Blind Spot?

Rotman School of Management Working Paper No. 2230692
Posted: 10 Mar 2013
University of Toronto - Rotman School of Management, Ryerson University - Ted Rogers School of Management, University of Potsdam and University of Toronto - Rotman School of Management

Abstract:

unethical financial reporting, ethical blind spots, forecasts in accounting estimates, accounting risk