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Brandy Mackintosh

Associate Professor (AP)

CPA, CA (Saskatchewan) B.Comm (University of Saskatchewan)

306-966-7749 mackintosh@edwards.usask.ca

25 Campus Drive, Nutrien Centre, University of Saskatchewan
Saskatoon, Saskatchewan, Canada, SK, S7N 5A7


Brandy Mackintosh is an Associate Professor at the Edwards School of Business in the Department of Accounting. Prior to joining the University of Saskatchewan in 2006, she was an audit manager for an international accounting firm. In 2017, Brandy became a tenured-track faculty member at the University of Saskatchewan. Her teaching focus is financial accounting and reporting, as well as assurance and auditing. Her scholarly activities include co-authoring a Canadian accounting textbook with McGraw-Hill/Ryerson called “Fundamentals of Financial Accounting”, and publishing instructional cases in peer-reviewed journals such as Issues in Accounting Education and Accounting Perspectives.

Brandy has received numerous awards for her teaching and case writing abilities. She received the University of Saskatchewan Provost College Teaching Excellence Award in 2021. Brandy has also received the University of Saskatchewan Student Union's Teaching Excellence Award multiple times, most recently in 2022. She has been selected by her students on numerous occasions as the Edwards School of Business Most Effective Professor and the Edwards School of Business Most Approachable Professor. She has also been awarded instructional case writing awards on multiple occasions.


Brandy Mackintosh’s teaching interests are primarily in financial accounting and reporting, assurance, and auditing. She has taught the following courses at the University of Saskatchewan.

Comm 201: Introduction to Financial Accounting

This course helps students understand, use, and appreciate the limitations of information provided in an organization's financial statements. As such, the course examines what financial statements are, what they include and the means of deriving information for and from them. This course is mandatory for all ESB students and is typically taken in the second year of their studies.

Comm 321: Corporate Financial Reporting I

This course is an intensive examination of professional pronouncements and practices regarding concepts, principles, and procedures for recognizing, measuring, and disclosing assets and related revenues and expenses which are presented in financial statements prepared for third parties. Within this knowledge base, skills regarding reading, analysis, diagnosis, evaluation and judgment are developed in a context of new and unfamiliar situations. This course is taken by all accounting majors typically in their third year of study.

Comm 323: Corporate Financial Reporting II

This course is a continuation of corporate financial reporting as described for COMM 321 but focusing on issues regarding liabilities and owners' equity and related revenues and expenses. Consideration is also given to cash flow analysis, the impact of various accounting methods on the reported results of a firm's activities and interpretation of financial statements. This course is taken by all accounting majors typically in their third year of study.

Comm 433: Accounting for Equity Interests

This course focuses on accounting and reporting issues associated with economic entities consisting of multiple parts. Theory and practice related to accounting for business combinations, intercorporate investments, foreign currency denominated transactions, and foreign investments will be examined. This course is taken by all accounting majors typically in their fourth year of study.

Comm 421: External Auditing

This course considers the demand for independent external audits, including environmental determinants (social, legal, and professional) and individual auditor behaviour. The satisfaction of the demand for an audit is examined within a risk reduction expression of an auditor's opinion formulation process. This course is taken by all accounting majors typically in their fourth year of study.

MPAcc 812 (now MPAC 853): Advanced Financial Reporting

This course is designed to provide mastery of additional accounting concepts, apply student knowledge in a wide variety of circumstances, and further develop the skills required of professional accountants. Emphasis in this course will be placed on integrating students’ understanding of the CPA Handbook, as well as financial reporting concepts. This course is mandatory for all students completing the Masters of Professional Accounting Program.

Executive Education: Fundamentals of Finance and Accounting for Non-Financial Managers

This program is designed to help managers with little or no experience in accounting or financial management to develop a working knowledge of these critical business areas. Build your confidence in reading and understanding financial information.

Executive Education: Financial Statement Analysis for the Non-Accountant

This program will provide participants with a basic understanding of financial statements and an appreciation for the use of key financial analysis tools. Actual financial statements are used to learn and apply the analytical techniques being examined.


  • F. Phillips, R. Libby, P. Libby, and B. Mackintosh.  2021. Fundamentals of Financial Accounting 6ce, McGraw-Hill/Ryerson, Toronto, On. 733 pages.
  • N. Johnstone, B. Mackintosh, and F. Phillips. 2013. “Second Round Electronics: A Case for Critical Thinking,” Issues in Accounting Education, 28(4): 983-989.
  • F. Phillips and B. Mackintosh. 2011. "Wiki Art Gallery, Inc.: A Case for Critical Thinking," Issues in Accounting Education 26: 593-608.
  • F. Phillips, N. Johnstone, and B. Mackintosh. 2011. “A Good Story: A Commentary on “Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis,” Accounting Education: An International Journal 20 (October): 515-519.