MS1 en-us
MS2 Professor (m)
MS3 Professor (m)
MS4 Professor
MS2 Professor (m)
MS3 Professor (m)
MS4 Professor
Zvi Singer
Professor, Department of Accounting

Contact information
HEC Montréal3000, chemin de la Côte-Sainte-Catherine
Montréal (Québec)
Canada H3T 2A7
Email : zvi.singer@hec.ca
Phone : 514 340-1847
Secretary: 514 340-6541
Fax : n/a
Office : 5.357
Other title(s)
- Forthcoming
Education
- Ph. D. (Accounting), University of California, Berkeley
- MBA, Washington University
- B. A. (Accounting and Economics), Tel-Aviv University
Current research
This publication selection covers the last five years.
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Journal articles (9)
CZIFFRA, Johnathon, SINGER, Zvi, ZHANG, Jing;
« Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements »,
AUDITING: A Journal of Practice & Theory, 2026 (status : online).
LI, Yuntian, LUO, Bing, SINGER, Zvi, ZHANG, Jing;
« Can Critical Audit Matters Be a Signal of Poor Accruals Quality? »,
AUDITING: A Journal of Practice & Theory, vol. 44, no 1, 2025, p. 163-187.
PRUIJSSERS, Jorien Louise, SINGER, Gallia, SINGER, Zvi, TSANG, Desmond;
« Social influence pressures and the risk preferences of aspiring financial market professionals »,
The Journal of Accounting Education, vol. 62, 2023, p. 1-20.
KRISHNAN, Gopal, SINGER, Zvi, ZHANG, Jing;
« Audit partner ethnicity and salient audit phenomena »,
Accounting, Organizations and Society, vol. 107, 2023, p. 1-29.
FRANCOEUR, Claude, LI, Yuntian, SINGER, Zvi, ZHANG, Jing;
« Earnings forecasts of female CEOs: quality and consequences »,
Review of Accounting Studies, vol. 28, no 3, 2023, p. 1721-1764.
CZIFFRA, Johnathon, FORTIN, Steve, SINGER, Zvi;
« Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States »,
Review of Accounting Studies, vol. 28, no 2, 2023, p. 1035-1073.
SINGER, Zvi, WANG, Yan, ZHANG, Jing;
« Can Short Sellers Detect Internal Control Material Weaknesses? Evidence From Section 404 of the Sarbanes–Oxley Act »,
Journal of Accounting, Auditing & Finance, vol. 37, no 1, 2022, p. 3-38.
SINGER, Zvi, ZHANG, Jing;
« Do companies try to conceal financial misstatements through auditor shopping? »,
Journal of Business Finance & Accounting, vol. 49, no 1-2, 2022, p. 140-180.
FEDYK, Tatiana, SINGER, Zvi, SOUGIANNIS, Theodore;
« The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty »,
Contemporary Accounting Research, vol. 37, no 2, 2020, p. 885-916.
This selection of supervision activities covers the last five years.
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Dissertation direction – PhD in Administration (1)
In codirection with : FRANCOEUR, Claude
Gender, Management Earnings Forecasts, and Critical Audit Matters, by Yuntian Li
August 2023
Gender, Management Earnings Forecasts, and Critical Audit Matters, by Yuntian Li
August 2023
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Supervised project supervision – MSc in Management (1)
Qualité de l'information financière dans l'industrie cinématographique, télévisuelle et de diffusion en continu , by Neuyamond Nadia Prisca Meango
March 2025
March 2025
Winter 2025
COMP 50902
COMP 80975A
Fall 2024
COMP 10903A
COMP 50902A
COMP 50902
Fall 2023
COMP 10903A
COMP 50902A