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Kathryn Bewley

Dr. Kathryn Bewley

Professor Emerita
EducationBA, CA, CPA, MBA, PhD
Phone416-979-5000 ext: 2487


Associate Professor of accounting and auditing from 2010 to 2019, and emerita as of January 2020.  PhD in accounting from University of Waterloo. Main research interests are the impact of environmental challenges and regulations on financial reporting by companies and governments, and how people use that information with a focus on examining accounting approaches to bring environmental performance information into financial reporting via accounting and auditing standard setting.   She is now continuing with research in progress on financial and environmental reporting by Canadian governments. Prior to joining academe in 1991, she pursued a professional career in auditing, has been involved in Canada's auditing standard setting Board and oversight Council, and co-authored a major Canadian auditing text book.

Corporate and public sector financial and sustainability reporting, accounting for environmental liabilities, accounting & auditing standard setting, international accounting

Select Research and Professional Contributions

Journal Articles

Bewley, K., C.Graham and S.Peng.  “The winding road to fair value accounting in China: a social movement analysis” Accounting, Auditing & Accountability Journal, Volume 31(4), 2018.
Smieliauskas, W., K. Bewley, U. Gronewold, and U. Menzefricke. “Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness In Accounting Standards?” Journal of Business Ethics, DOI 10.1007/s10551-016-3289-1, August, 2016.
Bewley, K. and T. Schneider. "Triple Bottom Line Accounting and Energy Retrofits in the Social Housing Sector: A Case Study" Accounting and the Public Interest, Volume 13, 2013.
Peng, S. and K. Bewley. “Adaptability to Fair Value Accounting in an Emerging Economy: Case Study of China's IFRS Convergence”. Accounting, Auditing & Accountability Journal, Volume 23(8), 2010.
Bewley, K. and V. Magness. “The impact of a change in regulation on environmental disclosure: SAB92 and the US chemical industry”. Issues in Social and Environmental Accounting, Volume 2(1), 2009.
Bewley, K. “Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards”. Accounting Perspectives, Volume 7(1), pp. 9-39, 2008.
Bewley, K. “The Impact of Financial Reporting Regulation on the Market Valuation of Reported Environmental Liabilities: Preliminary Evidence from U.S. and Canadian Public Companies”. Journal of International Financial Management and Accounting, Volume 16(1), 2005.


Smieliauskas, W. and K.Bewley, “Auditing: An International Approach”, publisher McGraw-Hill Ryerson, Canada, 7th Edition, 2016;  6th Edition, 2013;  5th Edition, 2010;  and 4th Edition, 2007.
Research Grant, SSHRC Insight Grant, University of Alberta
Chartered Professional Accountant, Ontario, 1985-present

Academic Member, Auditing and Assurance Standards Board, CPA - Canada (formerly Canadian Institute of Chartered Accountants). 2006-2009

Leadership Committee member, Environmental Management, Accounting and Reporting Interest Group, Canadian Institute of Chartered Accountants.  1992 to 1994