Louise Hayes | College of Business and Economics

Louise Hayes

Assistant Professor, Accounting
Department of Management
Phone number: 
ext. 58450
Macdonald Hall (MAC), Room 205

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Louise Hayes is an Assistant Professor in the Department of Management at the University of Guelph. 

Louise teaches accounting. Her research deals with determinants of internal control quality and the reporting of weaknesses in controls over financial reporting.

Prior to her PhD studies, Louise taught accounting for over twenty years, following seven years in public accounting, where she focused on IT audit. Louise is a member of CPA Ontario and British Columbia.

  • PhD Accounting, University of Waterloo
  • CPA, CA, Institute of Chartered Accountants of British Columbia
  • MBA Finance, University of British Columbia
  • BSc Computer Science, University of British Columbia 

Louise’s interest in financial reporting quality focuses on determinants of financial restatements and the reporting of internal control weaknesses. 

  • Boritz, E., L. Hayes, and J.H. Lim. 2013. “A content analysis of auditors’ reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification”. International Journal of Accounting Information Systems 14(2).
  • Hayes, L. “Build it and they will come: the efficacy of creating standard websites for all courses”. 2007. International Journal of Learning Vol. 13(12).

Working Papers:

  • Hayes, L. “Determinants of Undetected, Unintentional Errors in Audited Financial Statements”.
  • Hayes, L. “Identifying Unintentional Error in Restatement Disclosures”.
  • Boritz, E., L. Hayes, and J.H. Lim. “What do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?”
  • Boritz, E., L. Timoshenko, and L. Hayes. “How Informative are SOX 404 Auditor’s Reports?”