Biography

Hamilton Elkins joined the University of Saskatchewan in 2016. Prior to earning his Ph.D. in business administration with a concentration in accounting from Texas Tech University, Hamilton worked as a supervisor and manager of golf course construction and landscape construction projects. Hamilton’s research primarily focuses on how the actions of and interactions between standard setters and regulators, firms, auditors, and users influence the creation, dissemination, and use of accounting information with an international concentration on accounting as a multi-nation cross border practice. Hamilton’s research has been published in journals such as Journal of Accounting and Public Policy, Journal of International Accounting, Auditing, and Taxation, and Accounting Perspectives.

Hamilton currently teaches Data Analytics for Accountants at the Edwards School of Business and has also taught managerial accounting at the University of Saskatchewan. He taught financial and managerial accounting at Texas Tech University and Bridgewater State University.

Research

Recent Publications

Elkins, H. & Entwistle, G. (2022). “A Canadian Response to the Pursuit of Global Sustainability Reporting Standards”. Accounting Perspectives (forthcoming). https://doi.org/10.1111/1911-3838.12297 

Mohapatra, P.S., Elkins, H., Lobo, G.L., & Chi, W. (2022). “The impact of PCAOB international registration on audit quality and audit fees: Evidence from China”. Journal of Accounting and Public Policy (forthcoming). https://doi.org/10.1016/j.jaccpubpol.2022.106947

Elkins, H., Entwistle, G., & Schmidt, R.N. (2021). “The influence of opportunistic capital structure disclosures in international financial reporting on nonprofessional investors”. Journal of International Accounting, Auditing, and Taxation. 42. https://doi.org/10.1016/j.intaccaudtax.2021.100378

Elkins, H., & Entwistle, G. (2018). “A commentary on accounting standards and the disclosure problem: Exploring a way forward”. Journal of International Accounting, Auditing, and Taxation. Volume 33, 79-89. https://doi.org/10.1016/j.intaccaudtax.2018.11.003

Elkins, H., Entwistle, G., Vaidyanathan, G., & Bastiaansen, I. (2017). “Investigating Capital Structure through IAS 1: Variations in Disclosure and Measurement”. International Journal of Accounting and Finance. 7(3), 209-233. https://www.inderscienceonline.com/doi/abs/10.1504/IJAF.2017.088028