Peter Secord

Associate Professor
Sobey School of Business
Accounting

Faculty Member Information

Education

Ph.D., , University of Reading, 2002
M.P.A., Taxation Policy, Dalhousie University, 1986
M.B.A., , Dalhousie University, 1978
B.Comm, First Class Honours, Dalhousie University, 1977

Professional Licensures & Certifications

Certified General Accountant (CGA, Senior Academic Program), , 2007
Certified Internal Auditor, , 1984
Certified Management Accountant, , 1979

Academic Work Experience

2014 - Present, Coordinator, Global Business Program, The Sobey School of Business, Saint Mary's University
2003 - 2008, Chairman, Department of Accounting, The Sobey School of Business, Saint Mary's University
2000 - 2002, Coordinator, Global Business Program, The Sobey School of Business, Saint Mary's University
1991 - Present, Associate Professor of Accounting (Tenured, 1995), The Sobey School of Business, Saint Mary's University
1989 - 1991, Assistant Professor of Accounting, The Sobey School of Business, Saint Mary's University
1989 - 1991, Director, Certified Management Accountant Program, The Sobey School of Business, Saint Mary's University
1980 - 1989, Assistant Professor of Accounting (Tenured, 1986), School of Business Administration, Dalhousie University

Non-Academic Work Experience

1977 - 1980, Staff Auditor and Senior Auditor, Government of Canada, Audit Service Bureau

Honours

Fellow of the Chartered Professional Accountants of Nova Scotia Chartered Professional Accountants of Nova Scotia - 2015
Fellow Certified General Accountants Association of Canada - 2014
Honorary Member Certified General Accountants of Bermuda - 2013
Fellow Society of Management Accountants of Canada - 2007
Best Paper Award 34th Atlantic Schools of Business Conference, Halifax, Canada - 2004
Best Paper Award Second South East Asia University Accounting Teachers Conference, Jakarta, Indonesia - 1991
Dalhousie Commerce Society Professor of the Year Dalhousie University - 1985

Teaching: Course / Program Development

1990/02 - Present, Visiting Appointments
1980/03 - Present, Courses Taught

Scholarly Contributions

Journal Articles

Secord Peter, Que Ying. "Management Motivation, Borrowing Cost Capitalization and Long-Term Construction Projects", Lecture Notes in Electrical Engineering 112: Engineering Education and Management 2 (Spring - 2011), 109-113
Que Ying, Secord Peter. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks", Communications in Computer and Information Science 210:1-7 (Spring - 2011)
Secord Peter, Zhi-hu Li. "Overview of Information Disclosure System in Canadian Universities", The Theory and Practice of Practice of Finance and Economics 30:3 (Spring - 2009), 66-68
Secord Peter, Xiao Hua. "The Development Strategy of International Harmonization of Chinese Accounting Firms for the 21st Century (Chinese)", Accounting Research, Beijing: Chinese Accounting Association:No.8 (Spring - 1999)

Presentation

Secord Peter. "Imbedded Differences under IFRS – An Empirical Study of Canada and Australia", Graduate research seminars, Xiamen University and Xiamen National Accounting Institute (Spring - 2014)
Secord Peter. "Merger of the Canadian Accounting Profession – An Overview", Rotary Club (Spring - 2014)
Secord Peter. "Don’t Lose your shirt! Due Diligence in Investment Decisions", Graduate Seminar, MFin Program, Xiamen University (Spring - 2014)
Secord Peter. "The Canadian Accounting Merger; A New Landscape", Graduate Seminar, MFin Program, Xiamen University, and MACC Program, Xiamen National Accounting Institute (Spring - 2014)
Secord Peter. "Accounting and Finance Qualifications in North America: An outline, comparison and critique", Seminar, Tan Kah Kee College, Xiamen University (Spring - 2014)
Secord Peter. "Can Anyone Get this Right? A Comparison and Critique of three Approaches to IFRS", research seminars, Jinan University, Guangzhou; Xiamen National Accounting Institute and Xiamen University (Spring - 2013)
Secord Peter. "Imbedded Differences under IFRS: An Empirical Study", research seminar, Xiamen University (Winter - 2013)
Secord Peter. "International Financial Reporting Standards, Advanced and Emerging Issues", professional development and case writing seminar for faculty, 5 day workshop, National Economic University of Vietnam (Spring - 2013)
Secord Peter. "Professional Development Roundtable", Certified General Accountant’s Association (Spring - 2013)
Secord Peter. "An Analysis of Accounting Documents, Nova Scotia Court of Vice Admiralty, 1749-1818", Atlantic Schools of Business Conference (Fall - 2012)
Ying Que, Secord Peter. "Accounting Quality and New Accounting Standards in Mainland China: An Empirical Evidence on Earnings Management of Listed Firms", International Conference on Education Science and Management Engineering (Summer - 2011)
Ying Que, Secord Peter. "Management Motivation and Capitalization of Interest on Borrowing for Long-term Construction Projects", International Centre of Excellence in Engineering & Management 2011 (Fall - 2011)
Ying Que, Secord Peter. "Earnings Management of Listed Firms in Mainland China: Discretionary Accruals and Earnings Benchmarks", International Symposium on Applied Economics, Business and Development (Summer - 2011)
Secord Peter, Ying Que. "Mitigation of Earnings Management with IFRS Adoption: An Empirical Study of Chinese Markets", 9th International Conference on Accounting, Athens Institute for Education and Research (AT.IN.E.R.) (Summer - 2011)
Secord Peter. "International Financial Reporting Standards – update with teaching strategies for faculty", 3 day workshop, NEU (Winter - 2011)
Secord Peter. "Canada’s Journey to IFRS: Careful Navigation and Key Milestones", research seminar, Xiamen University (Spring - 2010)
Secord Peter. "Case Writing for Faculty at the National Economic University", 4 day workshop, NEU (Summer - 2010)
Secord Peter. "Case Studies in Ethics: A Dilemma for Accountants? (with recent examples in China)", Jinan University (Spring - 2010)
Secord Peter. "An Independent Review of Curriculum and Delivery in the Business Program of the American College of the Middle East" (Spring - 2010)
Secord Peter. "Assessment of Harmonization: Between and Within NAFTA Countries", Canadian Academic Accounting Association Conference (Spring - 2000)
Secord Peter. "Disclosure in Annual Reports: Longitudinal Changes Within NAFTA", Canadian Academic Accounting Association Conference (Spring - 2000)
Secord Peter, Pietra R, Fowler J. "Accounting Standard Setting: North America and Europe Compared", XXI Congress of the European Accounting Association (Spring - 1998)

Other Publications

Secord Peter. "11 original cases adapted and translated for publication"
Comptabilité financière avancée, 6e edition (Hilton, Herauf, Rakoto) (Spring - 2015)
Secord Peter. "8 new cases (forthcoming)"
Modern Advanced Accounting in Canada (Hilton, Herauf) (Spring - 2015)
Secord Peter. "Electronic Presentations in Microsoft PowerPoint for Hilton , completed May 2002; (14 files; 510 slides; republished, substantially unchanged, 2005, 2008, 2010, 2013)"
Modern Advanced Accounting in Canada (Spring - 2013)
Secord Peter. "Teleglobe International, Case, pp. 24-25; (renamed Ajax Communications, 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Hilton, Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Uni-Invest - Basic Realty Investment Corporation, Case, pp. 136-137; (also 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; also in French in Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Valero - Ultramar Diamond Shamrock, Case, pp. 181-182; (also 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Conoco - Gulf Canada Resources, Case, pp. 182-183; (also 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Vine and Devine, Case, pp. 285-286; (also 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Heineken N.V. (Case, 3 pp., Chapter 1) (in print, 4th Ed., 2005; 5th Ed., 2008; 6th Ed. 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada (Spring - 2013)
Secord Peter. "Phase and Step, Case, pp. 392-3; (also 3rd Ed., 2003; 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Nova Mine Engineering/ Zimbabwe Platinum Management, Case, p. 559; (also 3rd Ed., 2003; 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Victoria Textiles (Luxembourg) Limited, Case, pp. 571-3; (also 3rd Ed., 2003; 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada; Comptabilité financière avancée (Spring - 2013)
Secord Peter. "Long Life Enterprises, Case, pp. 493-4; (also 2nd Ed, 1999; 3rd Ed. 2003; 4th Ed., 2005; 5th Ed., 2008; 6th Ed., 2010; 7th Ed. 2013)"
Modern Advanced Accounting in Canada (Spring - 2013)
Secord Peter. "Town of Smokey Bay"
Accounting Case Institute (Spring - 2011)
Secord Peter. "Edited cases and drafted original solutions for 58 cases on Reading and Interpreting Published Financial Statements in the IFRS context, Wiley Higher Education"
A User Perspective, Sixth Canadian Edition (Hoskin, Fizzell, Cherry) (Spring - 2011)
Secord Peter. "Solutions manual: review and revise with particular attention to IFRS issues, for Wiley Higher Education"
Intermediate Accounting, 9th Canadian Edition (Kieso et al.) (Spring - 2010)
Secord Peter. "Solutions manual to Hilton (republished, substantially unchanged, 2002, 2005, 2008, 2010, 2013); also in French in Comptabilité financière avancée, 1e édition, Montréal: Chenelière/McGraw-Hill, 1999; 2e éd., 2003; 3e, 2007; 4e, 2009; 5e, 2011"
Modern Advanced Accounting in Canada (Spring - 2010)
Secord Peter. "Killam Properties, Case"
Financial Accounting: The Impact on Decision Makers (Spring - 2010)
Secord Peter. "British Corporation (Case, 1 p., Chapter 2) (renamed Progress Technologies, in print, 4th Ed., 2005; 5th Ed., 2008; 6th Ed, 2010)"
Modern Advanced Accounting in Canada (Spring - 2010)

Service: Institutional Committees

Coordinator, Global Business Program, 2014/03 - None (Coordinator)
University Senate Student Discipline Committee, 2013/03 - None (369)
University Review Committee, 2012/03 - None (370)
Academic Senate, 2011/03 - 2014/03 (368)
Chairman (2007-11), University Senate Academic Discipline Appeal Board, 2005/03 - 2010/03 (373)
Vice-Chair (2011-13), University Research Ethics Board, 2004/03 - 2012/03 (Vice-Chair)

Service: Professional or Disciplinary

Member, Marks Review Committee of the National Education Committee, Certified General Accountants Association of Canada 2013/03 - 2014/03
Member, Board of Directors, CA/CMA/CGA/CPA Atlantic Regional Forum 2012/03 - Present
Member, Transition Modules Oversight Committee, Chartered Professional Accountant (CPA) Canada 2012/03 - 2014/03
Transition/Merger Steering Committee, Certified Public Accountant (CPA) Nova Scotia 2012/03 - 2014/03
Elected Honorary Member, Certified General Accountants Association of Bermuda 2012/03 - 2012/03
Accounting Area Chair, XXXIX Annual ASB Conference, Halifax 2012/01 - 2012/01
Competency Map Development Committee, Chartered Professional Accountant (CPA) Canada 2011/03 - 2011/03
Session Chair, 9th International Conference on Accounting, Athens Institute for Education and Research 2010/04 - 2010/04
Member, National Professional Standards Committee, Certified General Accountants Association of Canada 2010/03 - 2012/01
Member, National Education Committee, Certified General Accountants Association of Canada 2010/03 - 2014/03
Voting Member, CGA Canada National Affiliation Council, Certified General Accountants Association of Canada 2010/03 - 2014/03
Member, 2009-15; Vice-Chair, 2012-14; Chair, 2014-15, Board of Directors, Certified General Accountants Association of Nova Scotia 2008/03 - 2014/03
Bermuda liaison and Bermuda task force, Certified General Accountants Association of Nova Scotia 2007/03 - 2013/03
Certified General Accountant, Certified General Accountants Association of Nova Scotia 2006/03 - Present
Member, 2007-2015; Chair, 2010-15, CGA-NS Education Committee, Certified General Accountants Association of Nova Scotia 2006/03 - 2015/01
Editorial Board, The Workplace Review 2003/03 - 2014/03

Service: Community

Senior Warden, Parish of St. Paul 2011/03 - 2014/03
Parish Council, Parish of St. Paul 2011/03 - 2014/03
Ex-officio member of all Parish committees, Parish of St. Paul 2011/03 - 2014/03
Finance Committee, Parish of St. Paul 2009/03 - 2014/03
Canadian Forces Cadet Instructor Cadre, Canadian Forces 2002/03 - 2014/03

Biography

<p>Peter Secord is Associate Professor and past Chairman in the Department of Accounting, in the Sobey School of Business at Saint Mary&rsquo;s University in Halifax, Canada. He has lectured and presented papers throughout Canada, Asia and Europe. Dr. Secord&rsquo;s research and teaching is primarily in the area of financial reporting and international accounting with particular interest in International Financial Reporting Standards, accounting harmonization, and accounting history. He has numerous journal articles, published cases, and conference papers.</p> <p><br />As Chairman of the Department of Accounting, he spearheaded Accreditation by the Society of Management Accountants of Canada in 2007 and was on the team that gained Accreditation by the Canadian Certified General Accountants Association in 2010. He has worked extensively on the development of the Chartered Professional Accountant syllabus, transitional provisions, and corporate structure in Canada, Nova Scotia and Bermuda. As Co-Chair of the CPA Nova Scotia Transition Steering Committee, he worked on the development of workable solutions to enable the merger of three diametrically opposed professional accounting societies.</p> <p><br />As a researcher, Dr. Secord strives to work in areas which have observable benefits to the teaching of accounting and to accounting practice, and has worked extensively with junior and visiting faculty in the development of their research programs. He is, in particular, a prolific case writer and uses cases as an integral approach in both research and teaching as an essential tool to understand complex situations. As a teacher, he follows an active, student centred approach concentrating on the development of the student as a professional and remains at the leading edge of accounting practice through the design and delivery of professional development programs for a broad range of professional accountants and managers. He has taught in several graduate, professional and faculty development programs in Canada, Britain, China, the United Arab Emirates and Vietnam and is presently an Adjunct Professor at Xiamen University.</p> <p><br />As a board and committee member and as a consultant to management, Dr. Secord has worked with strategic, ethical and corporate governance issues with several organizations, as well as in his specialty area of financial reporting. He is active as a volunteer in the youth and professional accounting education sectors, and works actively in maintaining the accessibility of accounting education. He is presently Senior Warden of St. Paul&rsquo;s Church in Halifax; Vice-Chair, CGA Nova Scotia; voting member, CGA-Canada National Affiliation Council and is on numerous committees especially those associated with accounting education and with the merger of the Canadian professional accounting societies. He is on the Board of the CPA Atlantic School of Business.</p> <p><br />He holds the Ph.D. (International Accounting) from the University of Reading, the B. Commerce (first class honours), Masters degrees in Business Administration and in Public Administration (Dalhousie University), and is a Certified Management Accountant, Certified Internal Auditor, and Certified General Accountant. In 2007, in recognition of service to the Society, to the profession and to the community, he was elected Fellow of the Society of Management Accountants of Canada. He was elected an honorary CGA in Bermuda (2013) and Fellow of the Certified General Accountants Association of Canada in 2014.</p>