Gary Entwistle, PhD, CA, joined the University of Saskatchewan after practicing public accounting with KPMG in both Canada and New Zealand. In 1997 he received his Ph.D. from the Richard Ivey School of Business. His research is primarily in the areas of financial accounting and reporting and accounting standard setting, and has attracted external funding from the Social Sciences and Humanities Research Council, the Canadian Academic Accounting Association, public accounting firms and provincial accounting organizations. Gary’s research has been published in Journal of Accounting Auditing and Finance, Contemporary Accounting Research, Journal of International Accounting Research, Journal of Business Ethics, Journal of Applied Corporate Finance, Accounting Horizons, Issues in Accounting Education, Advances in International Accounting, Canadian Accounting Perspectives, The Journal of International Accounting, Auditing & Taxation, Global Perspectives on Accounting Education, CA Magazine, CMA Management, CGA Magazine.  During 2009-2010 Gary was the President of the Canadian Academic Accounting Association.