Louise Hayes | Gordon S. Lang School of Business and Economics

Louise Hayes

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, audit and analytics. Her research deals with determinants of internal control and financial reporting quality.

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 and is a member of CPA Canada's Audit and Assurance Technology Committee.

  • 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. Methodologies used include text analtytics and machine learning. 

  • Boritz, E., L. Hayes, and L. Timoshenko. 2016. "Determinants of Readability of SOX 404 Reports". Journal of Emerging Technologies in Accounting 13(2).
  • 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. and E. Boritz. "Do Differences in CFO Background Matter to Financial Statement Quality? An Application of Machine Learning and Textual Analytics"
  • Hayes, L. and E. Boritz. "Classifying Restatements: An Application of Machine Learning and Textual Analytics"
  • Boritz, E. L. Hayes, and L. Timoshenko. "How Understandable Are SOX 404 Auditors’ Reports?"
  • Beaulieu, P., L. Hayes and L. Timoshenko. "The Association between Changes in Accounting Estimates and Accounting Restatements"
  • Rezania, D., and L. Hayes. "An Empirical Study of the Relationship Between Project Management Capability and Firm Performance in the IT industry"