Nicolas Epelbaum
Overview
Nicolas Epelbaum is an Assistant Professor of Accounting at the Ted Rogers School of Management. He holds a PhD in Business Administration (Accounting) and a Master of Accounting (MAcc) from York University’s Schulich School of Business. Prior to embarking on his doctoral studies, Nicolas qualified as a Chartered Professional Accountant (CPA) while working as an auditor at PricewaterhouseCoopers LLP (PwC).
Nicolas’ teaching interests are in financial accounting and auditing. His research interests include financial reporting and accounting, audit technology, and investor behaviour and decision-making.
Financial reporting and accounting, audit technology, investor behaviour and decision-making
Academic Publications
Khatoon, S., Epelbaum, N., & Thorne, L. (2026). An Experimental Examination of IFRS 18 Requirement to Relocate Non-GAAP Financial Measures to the Audited Notes of the Financial Statements. Accounting Perspectives. Forthcoming.
Jackson Farrell, P., Epelbaum, N., & Morgan, A. (2026). The State of the Literature on the Effect of Auditors’ Mindset on Audit Quality: Implications for Practice. Current Issues in Auditing. Forthcoming.
Epelbaum, N., & Jackson Farrell, P. (2026). Artificial Intelligence and Auditing: A Bibliometric Study. Accounting Perspectives. 25(2), 289-311.
Epelbaum, N., Jackson Farrell, P., McGuire-Brown, M., & Pampena, T. (2026). Sugar- Sweetened Beverage Reduction Policies: Where Does Canada Stand?. Canadian Tax Journal, 74(1), 83 – 97.
Epelbaum, N. (2026). Investing in the Crypto-Asset Environment: The Effects of Risk Disclosures and The Fear of Missing Out. International Journal of Accounting and Information Management, 34(1), 37 – 56.
Epelbaum, N., Jackson Farrell, P., Ghandi, D., & Pampena, T. (2025). Demand and Supply Policies for Electric Vehicle Adoption: A Comparison of Norway and Canada. Canadian Tax Journal, 73(1), 43 – 56.
Milani, C. D., & Epelbaum, N. (2025). Using Benford’s Law to Detect Suspected Creative Accounting: A Simple Tool for Small Accounting Firms in Emerging Economies. International Journal of Auditing and Accounting Studies, 7(1), 73 – 92.
Morales, H. R., Porporato, M., & Epelbaum, N. (2022). Benford's law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise. Journal of Economics Finance and Administrative Sciences, 27(53), 154-174.
Non-Academic Publications
Tullo, L., Joshi, P., Thorne, L., Epelbaum, N. (2023). A Practitioners Guide to Crypto: Global Risk, Regulation and Taxation. Global Risk Institute, 1-11.
| 2025 | Emerging Leader Award, CPA Ontario |
| 2025 | Best Research Paper Award - AAA Forensic Accounting Section Research Conference |