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Gary Entwistle


Ph.D. (Western University) M.Sc (University of Saskatchewan) B.Comm (University of Saskatchewan) Chartered Professional Accountant (Saskatchewan)

306-966-8403 entwistle@edwards.usask.ca

Room 285
25 Campus Drive, Nutrien Centre, University of Saskatchewan
Saskatoon, Saskatchewan, Canada, SK, S7N 5A7


Gary Entwistle, PhD, CPA, CA, joined the University of Saskatchewan after practicing public accounting with KPMG in both Canada and New Zealand. In 1997 he received his PhD from Western University. 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 ResearchJournal of International Accounting ResearchJournal of Business EthicsJournal of International Accounting, Auditing & Taxation, Journal of Applied Corporate FinanceAccounting Horizons, Issues in Accounting EducationAdvances in International AccountingAccounting PerspectivesStrategic Finance, Global Perspectives on Accounting Education and the International Journal of Accounting and Finance. During 2009-2010 Gary was the President of the Canadian Academic Accounting Association. Gary has served the Edwards School of Business as Associate Dean of Research and Faculty Affairs, and was the inaugural Director of the Master of Professional Accounting Program.


While Gary’s primary teaching interests are in financial accounting, he has also taught courses in accounting theory, contemporary accounting issues, finance, research design, and CFE exam preparation. He also developed and teaches an undergraduate elective course in financial statement analysis.


H. Elkins, G. Entwistle, and R. Schmidt. 2021. The Influence of Opportunistic Capital Structure Disclosure in International Financial Reporting on Nonprofessional Investors. Journal of International Accounting, Auditing & Taxation. Vol. 42: 1-21.

H. Elkins and G. Entwistle. 2018. A Commentary on Accounting Standards and the Disclosure Problem: Exploring a Way Forward. Journal of International Accounting, Auditing & Taxation. Vol. 33: 79-89.

H. Elkins, G. Entwistle, G. Vaidyanathan and I. Bastiaansen. 2017. Investigating Capital Structure through IAS 1: Variations in Disclosure and Measurement. International Journal of Accounting and Finance. Vol. 7, No. 3: 209-233.

G. Entwistle. 2015. “Reflections on Teaching Financial Statement Analysis”. Accounting Education: An International Journal. Vol. 24, No. 6: 555-558.

G. Entwistle, and I. Bastiaansen. 2015. “Variations in P/E”.  Strategic Finance. November 48-53.


Gary’s research primarily focuses on the role of financial information in investor decision making and in firm valuation.