James Gaa, PhD (Accountancy) and PhD (Philosophy)


Faculty of Arts - Philosophy Dept

Scholarly Activities

Research - Books and Monographs

Gaa, J. C. [1994] The Ethical Foundations of Public Accounting. Research Monograph Number 22. Vancouver: CGA-Canada Research Foundation. xvi + 163pp.

[2005] Japanese translation. Tokyo: Dobunkan Shuppan Co. 286 pp

Gaa, J. C. [1988] Methodological Foundations of Standardsetting for Corporate Financial Reporting. Studies in Accounting Research No. 28. Sarasota, FL: American Accounting Association. xxv + 224 pp.

[1990] Japanese translation: Zaimu Houkoku Kijun Settei Ron. Hisao Fukatsu, et al., transl. Tokyo: Chuo Keizai Sha. 368 pp.

Research - Chapters in Edited Volumes

Gaa, J.C. [2018] “Theoretical Frameworks in Ethics, Morality and Philosophy applied to Behavioural Accounting Research.” In T. Libby and L. Thorne, eds., The Routledge Companion to Behavioral Accounting Research. New York: Routledge. Pp. 72-82.

Gaa, J.C. [2014] “Auditing, Ethical Issues in,” Wiley Encyclopedia of Management, 3rd edition, Volume 2 Business Ethics.

Gaa, J. C. [2007] “The Place of Canada in Global Accounting Standard Setting: Principles Versus Rules Approaches.” in Jayne Godfrey, ed. Globalisation of Accounting Standards. Northampton, MA: Edward Elgar Publishing Inc.

Gaa, J. C. [2004] “Accounting Ethics.” In R. E. Freeman and P. L. Werhane, eds. Blackwell’s Encyclopedic Dictionary of Business Ethics. 2nd edition. London: Blackwell. (updated and expanded version of Gaa, 1997)

Gaa, J.C., "Accounting Ethics." In Dictionary of Business Ethics. Edited by R.E. Freeman and P.L. Werhane. London: Blackwell, 1997.

Gaa, J.C., "The Auditor's Role: The Philosophy and Psychology of Independence and Objectivity. In R. Srivastava, ed., Proceedings of the 1992 Deloitte and Touche/University of Kansas Symposium on Auditing Problems, 1993, pp. 7-43.

Research - Selected Articles in Journals

Gaa, J.C. (2010) “Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting” Journal of Business Ethics.

Gaa, J. C and P. Dunmore (2007) “Ethics of Earnings Management.” The Chartered Accountants Journal (NZ) 86(8): 60-62.

Gaa, J. C. (2006) “Integrity, Auditor Independence, and the Protection of Investors.” Advances in Public Interest Accounting. 12.

Gaa, J. C., K. Nainar and M. Shehata (2006) “Insider Trading, Ethical Attitudes and Culture: An Experimental Market Analysis.” International Journal of Business Governance and Ethics.

Church, B., J. C. Gaa, K. Nainar, and M. Shehata (2005) “Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making.” Business Ethics Quarterly 15(3): 363-383.

Gaa, J. C. (2004) “How Can Professional Values be Saved?” (Response to Arthur R. Wyatt, "Accountants' Responsibilities and Morality"). The CPA Journal March.

Gaa, J. C. (1996) “Ethics Research and Research Ethics.” Behavioral Research in Accounting 7(suppl.): 1-13.

Gaa, J.C. (1991) "The Expectations Game: Regulation of Auditors by Government and the Profession." Critical Perspectives on Accounting, Vol.1, pp. 83-107.

Gaa, J.C. (1990) "A Game-Theoretic Analysis of Professional Rights and Responsibilities." Journal of Business Ethics, Vol. 9, pp. 159-169.

Gaa, J.C. and Krinsky, I. (1988) "The Demand for Regulation of Financial Disclosures: The Case of the Insurance Industry." Journal of Business Ethics, Vol. 7, pp. 27-37.

Gaa, J.C. (1986) "User Primacy in Financial Reporting Rulemaking: A Social Contract Approach." The Accounting Review, Vol. 61, pp. 435-454.

Gaa, J.C. and Smith, C.H. (1985) "Auditors and Deceptive Financial Statements: Assigning Responsibility and Blame." Contemporary Accounting Research, Vol. 1, pp. 219-241.

Gaa, J.C. (1984) "The Stability of Bargains Behind the Veil of Ignorance." Theory Decision, Vol. 16, pp. 119-133.

Gaa, J.C. (1977) "Moral Autonomy and the Rationality of Science." Philosophy of 44, pp. 513-541.

Gaa, J.C. (1975) "The Replacement of Scientific Theories: Reduction and Explication." Philosophy of Science, Vol. 42, pp. 349-372.