Mohamed Drira


Sobey School of Business
Accounting

Faculty Member Information

Biosketch

Dr. Mohamed Drira is an Associate Professor of Accounting. He holds a PhD in Accounting (HEC Montreal), an MSc in Accounting (U. of Sherbrooke), and a BSc in Accounting (IHEC Carthage). He also holds the CPA, CGA (CPA Canada) and CITP (AICPA) designations. Mohamed’s scholarly interests are in Auditing, Governance, Internal Control, Enterprise Risk Management, IT, Data Analytics & Machine Learning, and Financial Accounting. Mohamed’s research spans a broad range of topics including professional judgment, auditor-client relationship, auditor’s skepticism, applications of data analytics & machine learning, fin. restatements, exec. compensation, CEO power, BOD, cognitive gender & ethnic diversity, and the TBTF problem. Mohamed’s research has been supported by SSHRC (IG, NFRFE), CAAA, CPA Canada, and the Gov. of New Brunswick; presented at several national and international conferences; and published in a number of international refereed journals. In addition, Mohamed has received numerous national and international honors and awards, and has supervised many undergraduate and graduate students in business and computer science. Mohamed served as a member of the first CPA Canada’s National Board of Examiners for two consecutive terms, a member of the BOD of CPA New Brunswick, and a member of the BOD of the Business Admin. Undergraduate Society (U. of New Brunswick). He also served as a member of the Education & Training Board Committee of the Institute of Internal Auditors-Montreal.

Interests

Audit & assurance, corporate governance, enterprise risk management, information technology, data analytics & machine learning applications, internal control, board of directors, cognitive diversity, gender and ethnic diversity, executive compensation, CEO power, financial statements restatements, Too-Big-To-Fail problem, professional judgment & decision making, auditor-client relationship management, auditor’s skepticism, auditor’s monitoring, auditor-client acceptance and continuance decisions, financial accounting, corporate finance, banking.

Education

Ph.D., Business Administration (Accounting), HEC Montreal, University of Montreal, 2011
M.S., Accounting, University of Sherbrooke, 2004

Professional Licensures & Certifications

CITP, AICPA, 2018
CPA, CGA, CPA Canada, 2013

Membership

2018 - Present, American Institute of CPAs
2015 - Present, American Economic Association
2014 - Present, CPA Canada
2014 - Present, CPA New Brunswick
2004 - Present, Canadian Academic Accounting Association
2004 - Present, American Accounting Association

Honours

Rewarding Success Research Support Initiative, Sobey School of Business, Saint Mary’s University - 2020
Nominated for the university-wide “Dr. Allan P. Stuart Memorial Award for Excellence in Teaching” University of New Brunswick - 2016
Best Paper Award in Accounting 31st International Business Research Conference, Toronto, ON, Canada - 2015
Nominated for the “Excellence in Teaching Award” Faculty of Business Administration, University of New Brunswick - 2015
Annual Research Award Faculty of Business Administration, University of New Brunswick - 2014
Fellowship Award World Business Institute - 2013
Best Prize for Journal Award 21st International Business Research Conference, Toronto, ON, Canada - 2013
Best in Session Award Global Conference on Business and Finance, San Jose, Costa Rica - 2013
Best in Session Award Global Conference on Business and Finance, Las Vegas, Nevada, USA - 2013
Nominated for the “Best Thesis of the Year” Award HEC Montreal - 2011
Graduate Students Foundation Scholarship Award HEC Montreal - 2009
CAR Conference Student Travel Award CAAA - 2008
Institute of Internal Auditors Scholarship Award Institute of Internal Auditors (Montreal Chapter) - 2008
Doctoral Fellowship The Society and Culture Research Fund of Quebec - 2007
CAAA Conference Student Travel Award CAAA - 2005
Chair of Governance and Forensic Accounting Scholarship HEC Montreal - 2003
Business Research Week Prize University of Sherbrooke - 2003
FORCE Foundation Scholarship Award University of Sherbrooke - 2002
Institutional Scholarship Award University of Sherbrooke - 2002

Scholarly Contributions

Journal Articles

Ben Youssef N., Drira Mohamed. "Auditor Monitoring and Restatement Dark Period", International Journal of Accounting and Information Management 28:1 (Fall - 2019), 73-95
Jamal A., Drira Mohamed, Sharma B.. "What Motivates Directors to Pursue Long-Term Strategic Risks? Economic Incentives vs. Fiduciary Duty", Journal of Business Research 101 (Fall - 2019), 218-288
Drira Mohamed, Rashid Muhammad, Jamal Aamir. "Optimal Level of Participatory Approach in an NGO Development Project", Journal of Comparative International Management 17:1 (Fall - 2014), 14-23
Drira Mohamed, Rashid Muhammad, Sharma Basu. "Capital Structure in the Context of CEO’s Rent Extraction", Corporate Ownership & Control 11:2 (Fall - 2014), 281-288
Drira Mohamed. ". Toward a General Theory of Client Acceptance and Continuance Decisions", Journal of Comparative International Management 16:1 (Fall - 2013), 37-52
Drira Mohamed, Rashid Muhammad. "Does a Size Limit Resolve Too Big to Fail Problems? Accounting and Taxation", Accounting and Taxation 5:2 (Fall - 2013), 65-77
Drira Mohamed, Rashid Muhammad, Sharma Basu. "The Influence of Social Dominance Orientation and Hegemonic Power on CEO Excess Compensation", World Review of Business Research 3:1 (Fall - 2013), 115-125

Presentation

Drira Mohamed. "Governance: an Overview of my Research Agenda", Ph.D. Seminar, Sobey School of Business, Saint Mary’s University, Halifax, Nova Scotia, Canada (Winter - 2020)
Drira Mohamed, Ben Youssef Nourhene. "Auditor Monitoring and Restatement Dark Period", 31st International Business Research Conference, Ryerson University, Toronto, ON, Canada (Summer - 2015)
Drira Mohamed, Ben Youssef Nourhene. "Impact of Audit Quality on Restatement Disclosure Lag", Financial Reporting and Business Communication 19th Annual Conference, Bristol, UK (Summer - 2015)
Drira Mohamed. "Game Theory and the IT Audit: How to Detect and Deter Fraud by Thinking Like A Beautiful Mind", Conference on IT Audit, Governance and Security, Toronto, ON, Canada (Winter - 2015)
Drira Mohamed, Rashid Muhammad, Sharma Basu. "Capital Structure in the Context of CEO’s Rent Extraction", Global Conference on Business and Finance, Honolulu, Hawaii, USA (Winter - 2014)
Drira Mohamed, Rashid Muhammad. "Portfolio Efficiency and the “Limit on Size” Debate for a Too Big to Fail, TBTF, Bank", Atlantic Schools of Business Conference, Halifax, NS, Canada (Fall - 2012)
Drira Mohamed, Rashid Muhammad, Sharma Basu. "Social Dominance Orientation, Hegemonic Power, and CEO Excess Compensation", The International Conference on Business Related Studies, Sousse, Tunisia (Summer - 2012)
Drira Mohamed, Rashid Muhammad, Sharma Basu. "Too Big to Fail, TBTF: A Better Solution is a Mixture of Solutions", Atlantic Schools of Business Conference, Charlottetown, PEI, Canada (Fall - 2011)
Drira Mohamed, Rashid Muhammad, Norouzpour Asiyeh. "Too Big to Fail, TBTF: A Critical Evaluation of a Limit on Size as a Solution", Atlantic Schools of Business (ASB) Conference, Charlottetown, PEI, Canada (Fall - 2011)
Drira Mohamed, Rashid Muhammad, Sharma Basu. "Hegemonic Power and Executive Compensation", Atlantic Schools of Business Conference, Charlottetown, PEI, Canada (Fall - 2011)
Drira Mohamed. "Discussion of “Auditor Tenure and Audit Quality - a Theoretical and Empirical Analysis, by Li Zheng Brooks”", Canadian Academic Accounting Association Annual Conference, Toronto, ON, Canada (Spring - 2011)
Drira Mohamed. "A Theory of the Auditor’s Client Acceptance Decision", Canadian Academic Accounting Association Annual Conference, Montreal, QC, Canada (Spring - 2009)
Drira Mohamed. "Discussion of “The Use of Audit Fees as a Proxy for Audit Quality: Theory and Evidence, by Sophie Audousset-Coulier”", Canadian Academic Accounting Association Annual Conference, Montreal, QC, Canada (Spring - 2009)
Drira Mohamed. "A Signaling Game Theory of the Auditor’s Client Acceptance Decision", Joint Seminar with GERAD and the Chair in Game Theory and Management, Montreal, QC, Canada (Spring - 2008)
Drira Mohamed. "Discussion of “The Role of Managers’ Attitudes in Corporate Fraud: Extending Auditing Standards, by Jeffrey Cohen, Yuan Ding, Cédric Lesage, and Hervé Stolowy”", Association Francophone de Comptabilité Conference, ESSEC-Paris, Paris, France (Spring - 2008)
Drira Mohamed. "Theoretical Foundations of Audit Research", Governance & Financial Accounting Ph.D. Seminar, HEC Montreal, Montreal, Quebec, Canada (Winter - 2007)
Drira Mohamed. "Audit Research: Past, Present, and Future", Governance & Financial Accounting Ph.D. Seminar, HEC Montreal, Montreal, Quebec, Canada (Winter - 2007)
Drira Mohamed. "The Auditor Engagement: A Risk-based Mathematical Model", Administrative Sciences Association of Canada Conference, Toronto, ON, Canada (Spring - 2005)
Drira Mohamed. "The Client Risk Factors Affecting the Auditor’s Client Retention Decision: A Structural Equation Modeling Approach", ACFAS Conference, Rimouski, QC, Canada (Spring - 2003)
Drira Mohamed. "The Factors Affecting the Auditor’s Client Retention Decision: A Structural Equation Modeling Approach", University of Sherbrooke Business Research Week, Sherbrooke, QC, Canada (Fall - 2003)
Drira Mohamed. "The Determinants of the Auditor’s Client Retention Decision: A Risk-based Model", University of Sherbrooke Business Research Week, Sherbrooke, QC, Canada (Fall - 2003)
Drira Mohamed. "A Theoretical Risk-based Model of the Auditor’s Client Retention Decision: A Structural Equation Modeling Approach", University of Sherbrooke Business Research Week, Sherbrooke, QC, Canada (Fall - 2002)

Conference Proceedings

Drira Mohamed. "Auditor’s Professional Skepticism in Initial and Continuing Audit Engagements: An Analytical Approach", 21st International Business Research Conference, Ryerson University, Toronto, ON, Canada (2013 - 2013)
Drira Mohamed. "Differences between Auditor’s Client Acceptance and Continuance Decisions", Global Conference on Business and Finance Proceedings, San Jose, Costa Rica (2013 - 2013)
Drira Mohamed. "Auditors Client Acceptance and Continuance Decisions: a Research Note", Global Conference on Business and Finance Proceedings, Las Vegas, Nevada, USA (2013 - 2013)
Drira Mohamed, Martot Nicholas. "Sedna Boats: a Search for Unrecorded Liabilities Audit Simulation", Global Conference on Business and Finance Proceedings, Las Vegas, Nevada, USA (2013 - 2013)
Drira Mohamed, Sahuguet Nicholas. "A Signaling Game Theoretical Model of the Auditor’s Client Acceptance Decision", 8th International Society of Dynamic Games Workshop, Padua, Italy (2011 - 2011)
Drira Mohamed. "Accounting Curriculum in Higher Education: A Critical Assessment", Annual Conference of the International Association of Pedagogy in Higher Education, Montreal, QC, Canada (2007 - 2007)
Drira Mohamed. "Teaching Accounting in the XXIst Century", Annual Conference of the Administrative Sciences Association of Canada, Toronto, ON, Canada (2005 - 2005)