Gary Entwistle


Sutherland Scholar in International Business

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


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


Gary Entwistle, PhD, CA, joined the University of Saskatchewan after practicing public accounting with KPMG in both Canada and New Zealand. In 1997 he received his Ph.D. from the Richard Ivey School of Business. 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 Applied Corporate FinanceAccounting Horizons,Issues in Accounting EducationAdvances in International AccountingCanadian Accounting PerspectivesThe Journal of International AccountingAuditing& TaxationGlobal Perspectives on Accounting EducationCA MagazineCMA Management, and CGA Magazine.  During 2009-2010 Gary was the President of the Canadian Academic Accounting Association.  Gary has also served as Associate Dean and Department Head in the Edwards School.


Gary presently teaches financial statement analysis courses in both the undergraduate and MBA programs, teaches an accounting research course in the MPAcc program.  He has previously taught undergraduate courses in introductory and intermediate financial accounting, accounting theory, and contemporary accounting issues; professional graduate courses in introductory and advanced financial accounting; and graduate research courses in financial accounting and research design.


G. Entwistle, G. Feltham and C. Mbagwu. 2012. "Credibility Attributes and Investor Perceptions of Non-GAAP Earnings Exclusions".  Accounting Perspectives. Vol. 11, No. 4: 222-257.

G. Entwistle. 2011. "The Research Project Course: A Model for Bringing Accounting Research into the Classroom".  Global Perspectives on Accounting Education. Vol. 8, 79-96.

G. Entwistle, G. Feltham and C. Mbagwu. 2010. "The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP, and I/B/E/S Earnings".  Journal of Accounting, Auditing and Finance. Vol. 25, No. 2: 261-288.


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