Kareen Brown holds a PhD from the University at Buffalo, an MBA in Accounting and Finance from the University of Illinois, and a BSc in Chemical Engineering from the University of the West Indies in Trinidad. In 2013, she began teaching at the Goodman School of Business as an Assistant Professor and became an Associate Professor in 2016. She teaches accounting theory and external financial reporting courses at the graduate and undergraduate levels.

Brown holds the Chartered Professional Accountant (CPA/CGA) designation and is a member of the American Accounting Association (AAA) and the Canadian Academic Accounting Association (CAAA).

Brown has been a member of the CPA/Goodman Institute for International Issues in Accounting Advisory Council, and the Goodman Centre for Business Analytics Committee. She is an editorial board member of Contemporary Accounting Research (CAR) and has been a reviewer for the Social Sciences and Humanities Research Committee (SSHRC).

RESEARCH AREA

SELECTED PUBLICATIONS

Journal Articles

Elayan, F., Brown, K., Chen, Y., and Li, J. The Market Response to Mandatory Conflict Mineral Disclosures, Journal of Business Ethics, In Press.

Brown, K., Ho, N., and Pacharn, P. Post-CEO retirement appointments and financial accounting—Evidence from CEO turnovers, Journal of Corporate Accounting and Finance, Volume 33, 2022.

Brown, K., Kenno, S., Lau, M., and Sainty, B. Managerial perspective of ESTMA: An investigation of mandatory CSR disclosures, Accounting Perspectives, Volume 23, Number 3, 2021.

Lapointe-Antunes, P., Veenstra, K., Brown, K., and Li, H. Welcome to the Gray Zone: Shades of Honesty and Financial Misreporting, Journal of Business Ethics, 2021.

Brown, K., Elayan, F., Liu, Z., and Li, J. Comparing the financial reporting quality of Chinese and US public firms, China Finance Review, Volume 8, Number 4, 2018.

Brown, K. and Veenstra, K. Home Capital Group – The High Cost of Dishonesty, Accounting Perspectives, Volume 35, Number 2, 2018.

Elayan, F., Aktas, R., Brown, K., and Pacharn, P. The Impact of the Volcker Rule on Targeted Banks, Systemic Risk, Liquidity, and Financial Reporting Quality, Journal of Economics and Business, Volume 96, 2018.

Brown, K., Chen, C., and Kennedy, D. Target ownership plans and earnings management, Advances in Accounting, Volume 36, January, 2017.

Brown, K., Elayan, F., Li, J., Mohammad, E., Pacharn, P., and Liu, Z. To Exempt or Not to Exempt Non-Accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes-Oxley Act, Research in Accounting Regulation, Volume 28, Number 2, 2016.

Brown, K., Chen, V., and Kim, M. Earnings Management through Real Activities Choices of Firms near the Investment-Speculative Grade Borderline, Journal of Accounting and Public Policy, Volume 34, Number 1, 2015.

Brown, K., Jha, R., and Pacharn, P. Ex Ante CEO Severance Pay and Risk-Taking in the Financial Services Sector, Journal of Banking and Finance, Volume 59, 2015.

Brown, K. Ex Ante Severance Agreements and Earnings Management, Contemporary Accounting Research, Volume 32, Number 3, 2015.

Blouin, M. and Brown, K. Mandatory managerial stock ownership plans and quality and credibility of management forecasts, Investment Management and Financial Innovations, Volume 10, Number 1, 2013.

Brown, K. and Lim, J. The effect of internal control deficiencies on the usefulness of earnings in executive compensation, Advances in Accounting, Volume 28, Number 1, 2012.

Brown, K. and Lim, J. The Effect of Internal Control Material Deficiencies on the Stewardship role of Accounting Earnings, Advances in Accounting, Volume 28, Number 1, 2012.

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.

Brown, K., Chen, Y., Elayan, F., and Li, J. Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act - Canadian Academic Accounting Association, St Johns, Newfoundland, 2016.

Brown, K., Chen, Y., Elayan, F., and Li, J. Accounting for Human Rights Violations Risk: Conflict MineralsMandatory Disclosures under the Dodd Frank Act - American Accounting Association (AAA) Conference, New York City, New York, 2016.

Brown, K., Ke, Y., and Dong, W. Ex ante severance agreements and tax avoidance - Canadian Academic Accounting Association, St Johns, Newfoundland, 2016.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception versus reality: Do Chinese firms carry elevated risk of accounting fraud? - Accounting and Financial Management, Sanya, China, 2016.

Liu, Z., Elayan, F., Li, J., and Brown, K. Chinese Firms Has Better Financial Reporting Quality: A Study of Chinese Reverse Mergers - Multinational Finance Society Conference, Halkidiki, Greece, 2015.

Brown, K. Target ownership and the Trade-off between Accruals and Real Earnings Management - Canadian Academic Accounting Association (CAAA), Toronto, Ontario, 2015.

Elayan, F., Brown, K., Atkas, R., and Pacharn, P. Volcker Rule: Liquidity, Systemic Risk, and Financial Reporting Quality - Canadian Academic Accounting Association (CAAA) Annual Conference, Toronto, Ontario, 2015.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception versus reality: a comparative study of the financial reporting quality at Chinese and U.S. firms - The 8th Multi-disciplinary Symposium of Chinese Professors, Niagara on the lake, Ontario, August, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Stop bashing: Chinese firms even have better financial reporting quality - AAA Annual conference, Atlanta, Georgia, August, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception versus reality: a comparative study of the financial reporting quality at Chinese and U.S. firms - China Finance Review International Conference, Shanghai, China, July, 2014.

Elayan, F., Brown, K., Li, J., and Liu, Z. Stop bashing: Chinese firms even have better financial reporting quality - ASAC Annual conference, Muskoka, Ontario, May, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Stop bashing: Chinese firms even have better financial reporting quality - CAAA Annual conference, Edmonton, Alberta, May, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - American Accounting Association (AAA) Annual Meeting, Atlanta, Georgia, 2014.

Liu, Z., Elayan, F., Li, J., and Brown, K. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - Canadian Academic Accounting Association (CAAA) Annual Conference, Edmonton, Alberta, 2014.

Liu, Z., Elayan, F., Li, J., and Brown, K. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - Administrative Sciences Association of Canada (ASAC) Conference, Muskoka, Ontario, 2014.

Brown, K. and Kennedy, D. Target ownership and the Trade-off between Accruals and Real Earnings Management - American Accounting Association (AAA) Annual Meeting, Atlanta, Georgia, 2014.

Brown, K., Jha, R., and Pacharn, P. The Association between Severance Pay and Risk Taking - Northern Finance Association Annual Meeting, Niagara Falls, Ontario, September, 2012.

Elayan, F., Brown, K., Pacharn, P., Li, J., and Chu, F. The valuation effect and motivations of voluntary compliance with auditor's attestation under Sarbanes-Oxley Act section 404 (b) - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.

Elayan, F., Brown, K., Pacharn, P., Li, J., and Chu, F. The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation under Sarbanes-Oxley Act Section 404 (b) - World Finance Conference, Shanghai, China, 2012.

Brown, K., Jha, R., and Pacharn, P. The Association between Severance Pay and Risk Taking - Financial Management Association, Denver, Colorado, October, 2011.

Brown, K., Jha, R., and Pacharn, P. The Association between Severance Pay and Risk Taking - MIdwest Finance Association, Chicago, Illinois, March, 2011.

Brown, K. Corporate governance in Canadian venture exchange Companies: A study of publicly traded small businesses - Canadian Academic Accounting Association, Toronto, Ontario, 2011.

Brown, K., Jha, R., and Pacharn, P. Performance consequences of the adoption of executive severance packages - Financial Management Association (FMA) Annual Meeting, Denver, Colorado, 2011.

Brown, K., Jha, R., and Pacharn, P. Performance consequences of the adoption of executive severance packages - Administrative Sciences Association of Canada (ASAC) Conference, Montreal, Quebec, 2011.

Brown, K., Jha, R., and Pacharn, P. Performance consequences of the adoption of executive severance packages - Wilfrid Laurier University Accounting Workshop, Waterloo, Ontario, 2011.

Brown, K. Production and Hedging Implications of Executive Compensation Schemes - Midwest Finance Association (MFA) Annual Meeting, Chicago, Illinois, 2011.

Brown, K. Reaching for the stars and stripes: How Canadian CEO Compensation is approaching U.S. levels - Canadian Academic Accounting Association, Toronto, Ontario, 2011.

Brown, K. The Association between Severance Pay and Risk Taking - Canadian Academic Accounting Association, Toronto, Ontario, 2011.

Brown, K. The Association between Severance Pay and Risk Taking - Administrative Sciences Association of Canada (ASAC) Conference, Montreal, Quebec, 2011.

Brown, K. and Blouin, M. Mandatory Managerial Stock Ownership Plans and the Quality and Credibility of Management Forecasts. - American Accounting Association, San Francisco, California, August, 2010.

Brown, K. and Blouin, M. Mandatory Managerial Stock Ownership Plans and the Quality and Credibility of Management Forecasts. - AAA Public Interest Sectional Meeting, Arlington, Virginia, April, 2010.

Brown, K., Pacharn, P., and Patterson, E. Severance Pay: Incentives for Recruitment, Risk-Taking, or Performance? - Management Accounting Section Research and Case Conference , Seattle, Washington, January, 2010.

Brown, K., Chen, V., and Kim, M. Firms’ Real Activities and Accounting Choices to Avoid Speculative Bond Ratings - Canadian Academic Accounting Association, Montreal, Quebec, June, 2009.

Brown, K., Pacharn, P., and Patterson, E. The Firing of CEOs and Severance Pay - Brock University Faculty of Business Workshop, St. Catharines, Ontario, 2006.