Steve Fortin

Professor, Financial Reporting

Office:

Image of Steve Fortin

Phone:519-888-4567 x46440

Email:steve.fortin@uwaterloo.ca

Education

  • 1995 - 1999 University of ݮƵ. PhD in Accounting
    • Dissertation: Derivatives Recognition and Hedge Accounting Treatment: An Empirical study of the rules prescribed by SFAS 133 and some alternatives.
  • April 1992 Université du Québec à Rimouski.
    • Undergraduate degree in Accounting Sciences. Cumulative GPA: 4.0/4.0

Professional Association Memberships

  • 1994 - Today
    • Chartered Professional Accountant (CPA, CA) – Ordre des comptables professionnels agréés du Québec (formerly Ordre des Comptables Agréés du Québec, CA) – Named Fellow (FCPA, FCA) in December 1999
  • 1998 - today

    • Chartered Professional Accountant – CPA Ontario (CPA, CA) (formerly Institute of Chartered Accountants of Ontario) – Named Fellow (FCPA, FCA) in December 1999

  • 2017 - today
    • Institute of Corporate Director (ICD.D)

Professonal Experiences

  • 2018 - Present - School of Accounting and Finance, University of ݮƵ
    • Director and Associate Professor of Accounting
  • 1999 - 2018 - McGill University - Desautels Faculty of Management
    • Associate Dean Masters Programs (June 2017 to August 2018)
    • Academic Director - Director's Education Program (April 2015 to August 2018)
    • Academic Director - MBA and PMBA Programs (June 2016 to June 2017)
    • Associate Dean Undergraduate Programs (August 2014 to June 2016)
    • Richter Teaching Fellow (March 2014 to August 2018)
    • Associate Professor (May 2007 to August 2018)
    • Assistant Professor (1999 to May 2007)
  • 2003 - 2018 - Services Académiques DF
  • 1992 - 1995 - Samson Bélair Deloitte & Touche (now Deloitte)

Publications in Peer-Reviewed Journals

  • Cziffra, Johnathon and Fortin, Steve and Singer, Zvi. (2021). Differences in Government Accounting Conservatism across Jurisdictions, their Determinants and Consequences: The Case of Canada and the U.S. Forthcoming in Review of Accounting Studies
  • Fortin, S., Hammami, A. and Magnan, M. (2020), "", Managerial Finance, Vol. 46 No. 8, pp. 1001-1022.
  • Fortin, S., A. Hammami and M. Magnan (2020). Re-exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities”? Forthcoming in Abacus.
  • Firoozi, M., S. Fortin and M. Magnan (2019). "Does Proximity to Corporate Headquarters Enhance Directors’ Monitoring Effectiveness? A Look at Financial Reporting Quality". Corporate Governance: An International Review, Volume 27, Issue2, pp. 98-119.
  • Fortin, S., C. Subramaniam, X. Wang and S. Zhang (2014). Incentive Alignment through Performance-Focused Shareholder Proposals on Management Compensation. Journal of Contemporary Accounting and Economics, Volume 10, Issue 2, pp. 130-147.
  • Edelstein, R., S. Fortin and D. Tsang (2012). An International Exploration of Financial Reporting Practices in the Real Estate Industry. International Real Estate Review (15-3), pp. 347-372.

  • Ge, W., D.H. Drury, S. Fortin, F. Liu and D. Tsang (2010). Value Relevance of Disclosed Related Party Transactions. Advances in Accounting, Vol. 26, Issue 1, pp. 134-141.

  • Fortin, S. and J.A. Pitman (2008). The Impact of Auditor-Related Tax Services on Corporate Debt Pricing. The Journal of the American Taxation Association, Vol. 30, No. 2, pp. 79-106.

  • Fortin, S. and J. A. Pittman (2007). The Role of Auditor Choice in Debt Pricing in Private Firms. Contemporary Accounting Research (24): pp. 859-896.

  • Pittman, J.A. and S. Fortin (2004). The impact of auditor’s reputation on the cost of financing. Journal of Accounting and Economics (37): 113-136.

  • Eckel, L., S. Fortin and K. Fisher (2003). The Choice of discount rate for external reporting purposes: considerations for standard setting. Accounting Forum (27), pp. 28-59.

  • Fortin, S. (2005). Fair Value Accounting for Financial Instruments: Relevant and Reliable? CA Magazine (March 2005): pp. 45-47.

Links
Contact information: Steve Fortin