Biography
My research uses experiments to examine individuals' judgment and decision-making (JDM) within various accounting-related domains. While my primary focus has been on understanding investor behavior, I have developed a diverse research portfolio that examines the decision-making of employees, managers, taxpayers, and regulators. Through my various research projects, I have demonstrated expertise on the role of apologies, emotions, and emotional intelligence in decision-making processes. In 2024, I was the recipient of the Dean’s Emerging Scholar Award.
Outside of my own research, I currently serve as an associate editor for Accounting Perspectives, supervise honour students, have been an external examiner for three MSc. defenses, and have provided independent expert reports related to valuation and financial accounting issues in two ongoing legal cases.
Published Research
Durney, M., Smith, J., & Wynes, M. (2025). Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements. Accounting Horizons, Forthcoming.
Mescall, D., Schmidt, R., & Wynes, M. (2025). Evidence about Discipline Committees and Professional Misconduct of Auditors. Accounting Perspectives, Forthcoming.
Bable, J., Wong, C., & Wynes, M. (2025). The Decision Usefulness of CECL: Users’ and Preparers’ Views about the Current Expected Credit Losses Model. Behavioral Research in Accounting, Forthcoming.
Wynes, M. (2025). Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect, Earnings Valence, and Emotion-understanding Ability. Accounting Perspectives. Forthcoming.
Wynes, M. (2022) "Just Say You're Sorry": Avoidance and Revenge Behavior in Response to Organizations Apologizing for Fraud. Journal of Business Ethics 178 (1), 129-151.
Smith, J. & Wynes, M. (2022) Explaining Investors’ Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues Versus Expenses. Accounting Perspectives 21 (1), 7-30.
Wynes, M. (2021) Anger, Fear, and Investor’s Information Search Behavior. Journal of Behavioral Finance 22 (4), 403-419.
Murphy, P., Wynes, M., Hahn, T., & Devine, P. (2020). Why are People Honest? Internal and External Motivations to Report Honestly. Contemporary Accounting Research 37 (2), 945-981.
Racine, M., Wilson, C., & Wynes, M. (2020). The Value of Apology: Stock Market Reactions to Organizational Crises and the Moderating Effect of Apology. Journal of Business Ethics 163 (3), 485-505.
Technical Reports
Wynes, M. (2021). Emotional Intelligence: A Quick Primer for CPAs. CPA Ontario Centre for Capital Markets and Behavioural Decision Making at Wilfrid Laurier University.
Wynes, M. (2021). Sorry Seems to be the Hardest Word: A Brief Overview of Organizational Apologies. CPA Ontario Centre for Capital Markets and Behavioural Decision Making at Wilfrid Laurier University.
Teaching
COMM 201 - Introduction to Financial Accounting (undergraduate)
COMM 321 - Corporate Financial Reporting I (undergraduate)
MPAC 837 - Advanced Finance (graduate)