Dr. Elsie Henderson
Associate Professor
Accounting & Finance

Office: McCain Centre 405H
Phone: 902 457 6486
Fax: 902 445 2582
Email: Elsie.Henderson@msvu.ca
Office Hours: By appointment.

Qualifications:
PhD. (Northcentral), CPA, CA, MBA (Aspen University), BBA – Distinction (MSVU)

Joined MSVU: Part-time 1996. Full-time 2010

Relevant Prior Work Experience:
CPA PREP / PEP facilitator (2014 – on going)
CMA Accelerated Program – as required (2011 – 2013)
Office of The Auditor General (2007 – 2010)
WBLI Chartered Accountants (2005 – 2007)
Waste Management (Previously BFI) – Controller (1998 -2005)
Smith & Touesnard Chartered Accountants (1991-1998) – earned Chartered Accountant designation in 1993

Courses Taught:
BUSI 2221 (Introductory Accounting ), BUSI 2222 (Introductory Accounting II), BUSI 3320 (Managerial Accounting), BUSI 3343 (Auditing), BUSI 3360 (Finance I), BUSI 3361 (Finance II), BUSI 3325 (Intermediate Accounting), BUSI 3326 (Intermediate Accounting II), BUSI 4423 ( Advanced Accounting I), BUSI 4424 (Advanced Accounting II).

Research Interests:
Financial Statement Not Disclosure, Academic cheating and ethical development, Fraudulent Financial Reporting, Societal inequities.

Research Grants:
MSVUFA research grants in lieu of course relief $9,000 (2018 & 2019)
MSVU new scholar’s grant $10,000 (October 2012)

Academic Activities and Publications:

Journal – Referred

• Henderson, E., Chan, G., Bursey, R, & McKinnon, J. (2023). Comparing Canadian companies’ financial ratios for Pre and Post adopting International Financial Reporting Standards 16. International Journal of Management, Marketing and Decision Sciences. Accepted February 2023.
• Henderson, E. & McKinnon, J. (2021).  The integrity of online exams during Coronavirus 2019 (COVID 2019).  International Journal of Education Research 16 (1), 52-64.
• Henderson, E. (2019).  Is low readability resulting in information overload in financial statement note disclosures?  International Journal of Accounting and Finance, Spring 2020, 14 (1) 114-129.
• Henderson, E., Hicks, E. & Bursey, R. (2019).  The state of Canada’s defined benefit plan.  International Journal of Public Administration, 16(1), 14-26.
• Henderson, E. & McKinnon, J. (2018).  Consideration of Information Overload in Financial Statement Note Disclosures of Canada Pre and Post IFRS.  Journal of Scholastic Inquiry, 9(1), 33 – 55.
• Henderson, E. (2018).  Users’ perceptions of usefulness and relevance of financial statement note disclosures and information overload.  International Journal of Accounting and Finance, Spring 2019 13(1), 41-56.
• Das, M. & Henderson, E. (2018). Business students and moral development: Findings from a Canadian study. International Journal of Educational Research, 12(1), 95-111.
• Das, M. & Henderson, E. (2015). Do accounting students differ from others in self-interest, concern for others and ethical perceptions – findings from and Atlantic Canada study. Workplace Review, April, 37-47. This article was originally presented in the conference and published in the Proceedings of the Atlantic Schools of Business Conference, Halifax, NS, Sept. 29 – Oct. 1, 2014, prior to being published in the Workplace Review by invitation.
• Das, M. & Henderson, E. (2014). Factors influencing students’ perception of academic misconduct. Findings from an Atlantic Canada study. International Journal of Management and Human Resources, 3(1), 86-99. This article was originally presented in conference and published in the Proceedings of IABPAD conference, Dallas, Texas, April 2014.
• Henderson, E. (2013). A comparison of common traits in Canada’s Nortel fraud to those in US companies and a discussion of the underlying ethical issues. Workplace Review. Retrieved from http://www.smu.ca/academic/sobey/workplace/archive.html, April 2013, 1-2. This article was originally presented in the conference and published in the Proceedings of the Atlantic School of Business Conference, Halifax, NS, September 28 – 30, 2012 prior to being published in the Workplace Review by invitation.
  

Conference Presentations and Proceedings

• Henderson, E. (2023). IFRS Disclosure problem and accountants. The IABPAD conference and proceedings, Honolulu, Hawaii, May 12-15 2023.
• Henderson, E.; Chan, G.; Bursey, R. & McKinnon, J. (2022).  IFRS 16’s Impact on Company Debt-To-Equity Ratio. Findings From a Canadian Study.  Conference and Proceedings Institute for Global Business Research (IGBR), 6 (2). July 2022.
• Henderson, E. & McKinnon, J. (2020). Online exams during COVID-19 and academic cheating. IABPAD conference and proceedings, online Fall, 2020.
• Henderson, E. (2019).  Readability of financial statement note disclosures.  IABPAD conference and proceedings, Athens, Greece July 22–25, 2019.
• Henderson, E. (2018). User’s perceptions of financial statement note disclosures. Conference and proceedings IABPAD conference Morocco July 2–5, 2018.
• Henderson, E., Bursey, R. & Hicks, E. (2018). A study of Canadian failed pensions’ effect on members, policy making and current companies’ unfunded liabilities. Conference and proceedings IABPAD conference Morocco July 2–5, 2018.
• Henderson, E. & McKinnon, J. (2018). The length of Financial Statement note disclosures in Canada pre and post IFRS with consideration of information overload. Centre for Scholastic Inquiry conference and proceedings, Savannah, April 10-12, 2018. Journal article under review for publication.
• Das, M. & Henderson, E. (2017). An Atlantic Canada study of moral development using the defining issues tests and demographic variables. IABPAD conference and proceedings Memphis, July 26-29, 2017.
• Das, M. & Henderson, E. (2016). Ethical orientation of undergraduate Students: Preliminary findings from an Atlantic Canadian University. Conference and proceedings Atlantic School Business, Halifax, September 2016.
• Das, M. & Henderson, E. (2014). Do accounting students differ from others in self-interest, concern for others and ethical perceptions – findings from and Atlantic Canada study. Atlantic School Business conference and proceedings, Halifax, NS, Sept. 29 – Oct. 1, 2014.
• Das, M. & Henderson, E. (2014). Factors influencing students’ perception of academic misconduct. Findings from an Atlantic Canada study. IABPAD conference and proceedings, Dallas, Texas.
• Das, M. & Henderson, E. (2013). A survey of Student Perceptions of Academic Cheating and Plagiarism. Presented at the Atlantic School Business conference, September 2013.
• Henderson, E. (2012).  A comparison of common traits in Canada’s Nortel fraud to those in US companies and a discussion of the underlying ethical issues.  Atlantic School of Business conference and proceedings, Halifax, NS, September 28 – 30, 2012.

Personal Reflections:
Elsie strongly believes in Life Long Learning, both in the classroom and through life experience. This is evident through her continued pursuit of academic accomplishments – her BBA in 1991 as a mature student, her MBA in 2011 and her PhD 2016. She enjoys a good challenge and personal growth and staying involved with CPA education.