Lapointe-Antunes, Pascale
Associate Professor
  • plapointe@brocku.ca
  • 905-688-5550 ext.5251
  • Taro Hall 242
Pascale Lapointe-Antunes began teaching at Goodman School of Business in 2005. She holds a PhD in Accounting from Concordia University, an MBA from Université Laval, and a BComm from HEC Montreal.

Prior to her career in academia, Lapointe-Antunes worked as a junior and senior auditor at PricewaterhouseCoopers. During this time, she obtained her CA designation, ranking first in Quebec and ninth in Canada at the Uniform Final Exam. In 2017, she was named Fellow by the CPA Canada and received the FCPA designation, the highest honour in the accounting profession.

Over the last 19 years, Lapointe-Antunes has mentored many accounting students in preparation of attaining their CPA designation. She is a core instructor in the MAcc program, teaching the Assurance elective, as well as Capstone 1 and 2 courses.

In 2016, she became Editor-in-Chief of Accounting Perspectives, a quarterly peer-reviewed journal by the Canadian Academic Accounting Association (CAAA). She also sits on the Board of Directors for the CAAA.
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. Her work has been published in several journals, including Contemporary Accounting Research, the Journal of Business Finance & Accounting, The International Journal of Accounting, the Journal of International Accounting Research, and Management Decision.

Journal Articles

Lapointe-Antunes, P. and McPhee, D.. Houston We Have a Problem: They Paid Themselves Bonuses!, Case Research Journal. Volume 38, Number 1, 2018.

Cormier, D., Lapointe-Antunes, P. and Magnan, M.. CEO Power and CEO Hubris: A Prelude to Financial Misreporting?, Management Decision. Volume 54, Number 2, 2016.

Cormier, D., Lapointe-Antunes, P. and Magnan, M.. Does Corporate Governance Enhance the Application of Mandatory Environmental Disclosure by Financial Markets?, Journal of Management and Governance. Volume 19, Number 4, 2015.

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.

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.

Lapointe-Antunes, P., Cormier, D. and Magnan, M.. Non-GAAP Reporting by REITs and Other Flow-Through Entities: Reliability and Valuation Evidence, Atlantic Economic Journal. Volume 41, Number 4, 2013.

Cormier, Denis, Demaria, Samira and Lapointe-Antunes, P.. La valorisation boursière des états financiers des sociétés françaises : pertinence du référentiel IFRS, Comptabilite, Controle, Audit. 2012.

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.

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.

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.

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.

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.

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.

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.

Cormier, D. and Lapointe-Antunes, P.. The Auditors' Assessment and Detection of Corporate Fraud: Some Canadian Evidence, International Journal of Accounting, Auditing and Performance Evaluation. Volume 3, Number 2, 2006.

Lapointe-Antunes, P., Cormier, D., Magnan, M. and Gay-Angers, S.. On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland, European Accounting Review. Volume 15, Number 4, 2006.

Lapointe, P. and Magnan, M.. Les conseils d’administration sont-ils dupes des résultats financiers en matière de rémunération des dirigeants ?, La Revue du Financier. Volume 139, Number 1, 2003.

Lapointe-Antunes, P.. Les leçons à tirer des récents scandales financiers, Capital-Quebec. Volume 5, Number 1, 2002.

Lapointe, P.. Structure de propriété, investisseurs institutionnels et performance de l’entreprise : le point sur les connaissances, Revue Gestion. Volume 25, Number 3, 2000.

Books Authored

Carpentier, C., Henri, D., Lanoue, N., Lapointe, P., Weygandt, J., Kieso, D., Kimmel, P. and Trenholm, B.. Principes de comptabilité, Éditions du Renouveau Pédagogique, Montreal, Quebec, 2002. (1250 pages).

Book Chapters / Sections

Magnan, M., Cormier, M. and Lapointe-Antunes, P.. Human Frailties – Wrong Choices on the Drive to Success - Chapter: Like Moths Attracted to Flames: Managerial Hubris and Managerial Reporting Fraud. Editors: . Gower Publishing Co, United Kingdom, 2013.

Conference Proceedings and Presentations

Lapointe-Antunes, P., Veenstra, K., Brown, K. and Li, H.. Exploring the Fraud Triangle's Third Dimension - CPA Manitoba Accounting Research Conference, Winnipeg, Manitoba, 2018.

Lapointe-Antunes, P.. Accounting Perspectives Case Teaching Workshop - CAAA Annual Conference, Calgary, Alberta, 2018.

Lapointe-Antunes, P. and McPhee, D.. Vanderville Plastics Company - North American Case Research Association, Las Vegas, Nevada, 2017.

Lapointe-Antunes, P.. How did the CPA Merger Impact Brock University? - Accounting Perspectives Special Event Canadian Academic Accounting Association, St Johns, Newfoundland, 2016.

Lapointe-Antunes, P.. Using Top Hat to Assess Student Preparation and Participation in Case-Based Lectures - Canadian Academic Accounting Association (CAAA), St Johns, Newfoundland, 2016.

Lapointe-Antunes, P.. Merger of the Accounting Bodies in Canada: Risks and Challenges for the Accounting Profession - Invited presentation at Canadian Academic Accounting Association, Saint John, New Brunswick, 2016.

Lapointe-Antunes, P., McConomy, B. and Cormier, D.. Forecasts in IPO prospectuses: The Effect of Corporate Governance on Earnings Management - Canadian Academic Accounting Association (CAAA), Charlottetown, Prince Edward Island, 2012.

Dunn, P. and Lapointe-Antunes, P.. Information Transparency at Socially Responsible Mutual Funds - International Association of Business and Society Conference, Bath, United Kingdom, 2011.

Magnan, M., Cormier, D. and Lapointe-Antunes, P.. Like Moths Attracted to Flames: Executives and Financial Reporting Frauds - Canadian Academic Accounting Association (CAAA), Vancouver, British Columbia, 2010.

Cormier, D., Demaria , S., Lapointe-Antunes, P. and Teller, R.. First-Time Adoption of IFRS, Managerial Incentives and Stock Market Assessment: Some French Evidence - 2009 Mid-Year Meeting of the International Section of the AAA, St. Petersburg, Florida, February, 2009.

Cormier, D., Demaria, S., Lapointe-Antunes, P. and Teller, R.. First-Time Adoption of IFRS, Managerial Incentives and Stock Market Assessment: Some French Evidence - Canadian Academic Accounting Association 2009 Annual Conference, Montreal, Canada, June, 2009.

Magnan, M., Cormier, D. and Lapointe-Antunes, P.. Like Moths Attracted to Flames: Executives and Financial Reporting Frauds - American Accounting Association (AAA) Conference, New York City, New York, 2009.

Cormier, D., Lapointe-Antunes, P. and Magnan, M.. Financial Reporting by Canadian Income Trusts: Towards Standardized Distributable Cash - Financial Forum and Wealth Management Expo, Toronto, Ontario, January, 2008.

Cormier, D., Lapointe-Antunes, P. and Magnan, M.. Distribution Components in Flow-Through Entities: Causes and Consequences of Economic and Governance Factors - Canadian Academic Accounting Association 2008 Annual Conference, Winnipeg, Manitoba, May, 2008.

Lapointe-Antunes, P., Cormier, D. and Magnan, M.. The Value-Relevance and Timeliness of Goodwill and Goodwill Impairment Losses Following the Adoption of Section 3062 - 29th Annual Congress of the European Accounting Association, Dublin, Ireland, March, 2006.

Lapointe-Antunes, P.. Transitional Goodwill Impairment Losses: Economic Determinants, Reporting Incentives and Constraints - 29th Annual Congress of the European Accounting Association, Dublin, Ireland, March, 2006.

Lapointe-Antunes, P., Cormier, D. and Magnan, M.. The Value-Relevance and Timeliness of Goodwill and Goodwill Impairment Losses Following the Adoption of Section 3062 - Canadian Academic Accounting Association 2006 Annual Conference, Niagara Falls, Ontario, June, 2006.

Cormier, D. and Lapointe-Antunes, P.. Performance Measures in Income Trusts: Quality and Relevance for Trust Unit Valuation - Canadian Academic Accounting Association 2006 Annual Conference, Niagara Falls, Ontario, June, 2006.

Lapointe, P.. Transitional Goodwill Impairment Losses: Economic Determinants, Reporting Incentives and Constraints - American Accounting Association 2005 Annual Meeting, San Francisco, California, August, 2005.

Lapointe, P., Cormier, D., Magnan, M. and Gay-Angers, S.. Corporate Disclosure Quality in Switzerland: Motivation and Consequences - American Accounting Association 2005 Annual Meeting, San Francisco, California, August, 2005.

Lapointe, P.. Transitional Goodwill Impairment Losses: Economic Determinants, Reporting Incentives and Constraints - Canadian Academic Accounting Association 2005 Annual Conference, Quebec, Quebec, June, 2005.

Cormier, D. and Lapointe, P.. The Auditor's Assessment and Detection of Corporate Fraud: Some Canadian Evidence - Canadian Academic Accounting Association 2005 Annual Conference, Quebec, Quebec, June, 2005.

Lapointe, P.. Transitional Goodwill Impairment Losses: Economic Determinants, Reporting Incentives and Constraints - Canadian Academic Accounting Association 2005 Doctoral Consortium, Quebec, Quebec, June, 2005.

Lapointe, P., Cormier, D., Magnan, M. and Gay-Angers, S.. Corporate Disclosure Quality in Switzerland: Causes and Consequences - 27th European Accounting Association Annual Meeting, Prague, Czech Republic, March, 2004.

Lapointe, P.. Goodwill Impairments in Canada: Causes and Consequences - Canadian Academic Accounting Association 2003 Doctoral Consortium, Ottawa, Ontario, May, 2003.

Other Publications

Moore, J. and Lapointe-Antunes, P.. Trapper's Lodge, , 2010.

Lapointe-Antunes, P.. Causes and Consequences of Transitional Goodwill Impairment Losses: Evidence from Canada, , 2010.

Cote, Mario, Couture, Lyne, Dore, Pierrette, Duval, Guylaine, Fortin, Jacques, Lapointe-Antunes, P., Morin, Michel and Vezina, Michel. Bois de Veine - Mission-Conseil, , 2006.

Cormier, D. and Lapointe, P.. To Assess and Detect Fraud : Detailed Audit Procedures Such as Those Mandated by Revised Section 5135 Will Likely Help Auditors Uncover Existing Client Fraud, CA Magazine, November, 2005.

Fortin, S. and Lapointe, P.. Jones Group - Case Study, Professional Education Program, 2004.

Fortin, S. and Lapointe, P.. Jones Group - Teaching Notes, Professional Education Program, 2004.

Fortin, S. and Lapointe, P.. In Flight - Case Study, Professional Education Program, 2004.

Fortin, S. and Lapointe, P.. In Flight - Teaching Notes, Professional Education Program, 2004.

Antunes, N. and Lapointe, P.. Multi Auto Composites - Case Study, Professional Education Program, 2003.

Antunes, N. and Lapointe, P.. Multi Auto Composites - Teaching Notes, Professional Education Program, 2003.

Lapointe, P. and Page, M.. Reorganizing Ronald - Case Study, Professional Education Program, 2003.

Lapointe, P. and Page, M.. Reorganizing Ronald - Teaching Notes, Professional Education Program, 2003.

Lapointe, P. and Page, M.. John Granger, eng. - Case Study, Professional Education Program, 2003.

Lapointe, P. and Page, M.. John Granger, eng. - Teaching Notes, Professional Education Program, 2003.

Lapointe, P.. Les leçons à tirer des récents scandales financiers, Capital-Québec, Fall, 2002.