Dr. Louise Hayes

Biography

Louise Hayes is an Associate Professor in the Department of Management at the University of Guelph. She teaches accounting and audit analytics, and her research focuses on the determinants of internal control and financial reporting quality. Before completing her PhD studies and joining the Lang School of Business in 2014, Louise taught accounting for twenty years at York University and worked for seven years in public accounting with a focus on audit. She is a member of CPA Ontario and British Columbia and serves on CPA Canada's Audit Assurance Technology Committee. Louise holds a PhD in Accounting from the University of Waterloo, a CPA, CA from the Institute of Chartered Accountants of British Columbia, an MBA in Finance from the University of British Columbia, and a BSc in Computer Science from the University of British Columbia. Her research explores the quality of financial reporting and the factors affecting it, including changes in accounting estimates and financial restatements related to internal control weaknesses. She employs methodologies like text analytics and machine learning in her research.

Research Interests