Pascale Lapointe-antunes
Associate Management
Goodman School of Business
Brock University
Canada
Biography
Pascale Lapointe-Antunes joined Brock University in 2005. She obtained her Chartered Accountant (CA) designation in 1999 after ranking first in Quebec and ninth in Canada at the 1997 Uniform Final Examination. She worked as a junior and senior auditor with PricewaterhouseCoopers. She holds a Ph.D. in accounting from Concordia University in Montreal.
Research Interest
Pascale is interested in the causes and consequences of corporate transparency as reflected in tangible and intangible asset valuation decisions, earnings quality, voluntary disclosure, corporate governance structures and the role of auditing in maintaining financial statement quality.
Publications
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Cormier, D., Lapointe-Antunes, P. and Magnan, M.. Performance Measures Quality and Value Relevance in Flow-Through Organizational Structures:The Case of Canadian Income Trusts, International Journal of Accounting, Auditing and Performance Evaluation. Volume 4, Number 6, 2007.
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Cormier, D., Lapointe-Antunes, P. and Magnan, M.. Le référentiel IFRS : Nous dirigeons-nous vers une comptabilité au-delà du réel ?, Comptabilite, Controle, Audit. Volume 13, Number Special, 2007.
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Lapointe-Antunes, P., Cormier, D. and Magnan, M.. Equity Recognition of Mandatory Accounting Changes: The Case of Transitional Goodwill Impairment Losses, Canadian Journal of Administrative Sciences. Volume 25, Number 1, 2008.
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Lapointe-Antunes, P., Cormier, D. and Magnan, M.. Value-Relevance and Timeliness of Transitional Goodwill Impairment Losses: Evidence from Canada, The International Journal of Accounting. Volume 44, Number 1, 2009.
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Cormier, D., Lapointe-Antunes, P. and Magnan, M.. The Valuation of Canadian Income Trusts: Do Investors See Through Distributable Cash Management?, Journal of Business Valuation. Volume 2, Number 2, 2009.
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Cormier, D., Demaria, S., Lapointe-Antunes, P. and Teller, R.. First-Time Adoption of IFRS, Managerial Incentives and Stock Market Assessment: Some French Evidence, Journal of International Accounting Research. Volume 8, Number 2, 2009.
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Cormier, D., Lapointe-Antunes, P. and Magnan, M.. Revisiting the Relevance and Reliability of non-GAAP Reporting: The Case of Income Trusts, Contemporary Accounting Research. Volume 28, Number 5, 2011.
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Cormier, Denis, Demaria, Samira and Lapointe-Antunes, P.. La valorisation boursière des états financiers des sociétés françaises : pertinence du référentiel IFRS, Comptabilite, Controle, Audit. September, 2012.
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Lapointe-Antunes, P. and Moore, J.. The Implementation of IAS 16 and IAS 41 at Andrew Peller Limited, Accounting Education: An International Journal. Volume 22, Number 3, 2013.
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Cormier, Denis, Lapointe-Antunes, P. and McConomy, Bruce. Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management, Journal of Business Finance and Accounting. Volume 41, Number 1-2, 2014.