Suzanne
Paquette
Ph. D., CPA auditrice (Ontario)
Professeure titulaire
École de comptabilité
FSA ULaval
Pavillon Palasis-Prince
Local 2541
Formation
- Doctorat en comptabilité (Ph. D.), Université de Waterloo
- Baccalauréat en commerce (Hon. B. Comm.), Université Laurentienne
Publications
Articles
- Brivot, M., Paquette, S., & Huxley, Z. (2025). Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning. Accounting, Organizations and Society, 114, 101589. DOI : 10.1016/j.aos.2025.101589
- Bédard, J., & Paquette, S. (2021). Audit committee financial expertise, litigation risk, and auditor-provided tax services. Accounting Perspectives, 20(1), 7-48. DOI : 10.1111/1911-3838.12236
- Bujaki, M., Himick, D., & Paquette, S. (2021). Fostering the Mental Health of Accountants: Recent Initiatives and Research. ThinkTWENTY20, 9, 5-14.
- Paquette, S., Coulombe, D., & Guimond, J.-F. (2019). Who gets potentially disadvantaged by high effective marginal tax rates in Canada? Why should we care?. Accountancy Business and the Public Interest, 18, 26-49. http://visar.csustan.edu/aaba/aabajourVol18.html
- Ben Salah, I., Smaoui, H., Coulombe, D., & Paquette, S. (2015). Market Valuation of Pension Plan Information: The Case of Canada. Journal of Accounting, Finance and Economics, 5(1), 56-73. https://www.researchgate.net/profile/Houcem_Smaoui3/publication/310462366_Market_Valuation_of_Pension_Plan_Information_The_Case_of_Canada/links/582e9ae708aef19cb813e9aa/Market-Valuation-of-Pension-Plan-Information-The-Case-of-Canada.pdf
- Mawani, A., & Paquette, S. (2011). Pre-Retirement RRSP Withdrawals. Canadian Tax Journal/Revue fiscale canadienne, 52(2), 1-36.
- Bédard, J., Coulombe, D., & Paquette, S. (2009). Partage des avantages fiscaux : des chercheurs de l’Université Laval remettent en question l’avantage de la déduction fiscale liée à l’achat d’actions / Who Benefits?. CA Magazine, 38-40.
- Bédard, J., Coulombe, D., & Paquette, S. (2007). Tax incentives on equity and firms' cost of capital: Evidence from the Quebec stock savings plan. Contemporary Accounting Research, 24(3), 795-824. DOI : 10.1506/car.24.3.5
- Bernier, G., Mawani, A., & Paquette, S. (2006). Mythe ou réalité : les choix des contribuables québécois en matière de REER. Question Retraite.
- Paquette, S. (2006). Discussion of "Who Benefits From Inconsistent Multinational Tax Transfer-Pricing Rules?". Contemporary Accounting Research, 23(1), 133-139. http://onlinelibrary.wiley.com/doi/10.1111/j.1911-3846.2006.tb00319.x/abstract
- Feltham, G. D., & Paquette, S. (2002). The Interrelationship Between Estimated Tax Payments and Taxpaper Compliance. Journal of the American Taxation Association, 24, 27-45.
- Paquette, S. (1999). Des pénalités qui peuvent vous coûter cher!. Stratège, 4(4), 13-16.
- Feltham, G. D., & Paquette, S. (1997). To Pay or To Delay: an Economic Analysis of the Decision To Delay and the Incidence of Delaying the Payment of Corporate Income Tax. Public Finance Review, 25(6), 601-628. DOI : 10.1177/109114219702500603
- Mathieu, R., & Paquette, S. (1997). Note sur l'effet du jour. Finéco, 7(1 et 2), 67-82. http://www.fsa.ulaval.ca/fineco/volume7/mathieu.pdf
Chapitres d'un ouvrage collectif
- Paquette, S. (2024). L’évitement fiscal des entreprises : un continuum d’acceptabilité fiscale (qui doit décider ?). Dans Tchotourian, I. et Brès, L. (Ed). Zones frontières et entreprise socialement responsable : perspective multiple : droit, administration et philosophie (pp. 213-248). Éditions Yvon Blais. https://store.thomsonreuters.ca/fr-ca/products/zones-frontires-et-entreprise-socialement-responsable---perspective-multiple--droit-administration-et-philosophie-43016254.
Communications dans une conférence avec actes
- Paquette, S. (2023). (Giving Up) On Striving to be an ‘Ideal Worker’ in a ‘Greedy Institution’: Accountants’ Observations on Mental Health. ACPC, Québec, Canada.
- Bédard, J., & Paquette, S. (2011). Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. Proceedings of the University of Illinois Symposium on Tax Research XII, Chicago, Etats-Unis d'Amérique.
- Mawani, A., & Paquette, S. (2007). Pre-Retirement Withdrawals. Proceedings of the 2007 Academy of Financial Services Conference, Orlando, Etats-Unis d'Amérique.
- Paquette, S. (2001). Nouvelles pénalités administratives et responsabilités des professionnels - Mise à jour. Congrès 2000, Association de planification fiscale et financière, Montréal, Canada.
- Paquette, S. (2000). Les conseillers fiscaux : agents du fisc ou du client?. Congrès 99, Association de planification fiscale et financière, Québec, Canada.
- Paquette, S. (2000). Nouvelles pénalités administratives et responsabilités des professionnels. Colloque 100 – U.S. Sales and Use Taxes (Symposium sur les taxes à la consommation), Association de planification fiscale et financière (dans Publications CCH Ltée – service d’information fiscale électronique (CDROM), Brossard, Canada.
Communications dans une conférence sans actes
- Paquette, S. (2025). On being and ideal worker in a Greedy institution: Accountants' observations on mental health. 47th European Accounting Association Annual Congres 2025, Rome, Italie.
- Paquette, S. (2025). Mental health issues and CPAs: A quantitative analysis. Journée de la recherche de l’École de comptabilité, Canada.
- Brivot, M., & Paquette, S. (2024). Moral calculations: anxiety-driven decisions in aggressive tax planning. American Accounting Association (AAA) Ethics Research Symposium, Washington, Etats-Unis d'Amérique.
- Paquette, S. (2024). Anxiety-driven decisions in aggressive tax planning. 28th Annual Ethics Research Symposium – AAA, Washington DC, Etats-Unis d'Amérique.
- Paquette, S. (2024). Anxiety-driven decisions in aggressive tax planning. Society for the Advancement of Social Economics (SASE), Limerick, Irlande.
- Paquette, S. (2024). Anxiety-driven decisions in aggressive tax planning. Tax Symposium, Toronto, Toronto, Canada.
- Paquette, S. (2024). Atelier Éthique et planification fiscale agressive. Institut d’éthique appliquée (IDEA), Québec, Canada.
- Brivot, M., & Paquette, S. (2024). Moral calculations: anxiety-driven decisions in aggressive tax planning. « Ethics Symposium » of Waterloo’s Center for Accounting Ethics, Toronto, Canada.
- Brivot, M., & Paquette, S. (2023). Aggressive tax planning: ethics, risk and practical anxiety. HEC Paris, Séminaire de recherche, Paris, France.
- Paquette, S. (2023). Digital Economy Taxation Network (DET). Évènement international sur la transformation numérique des systèmes fiscaux organisé par Revenu Québec, Québec, Canada.
- Paquette, S. (2023). Digital Economy Taxation Network (DET). Tax Symposium, Toronto, Canada.
- Paquette, S. (2023). Digital Economy Taxation Network (DET). UNC Tax Symposium 2023, Chapel Hill, Etats-Unis d'Amérique.
- Gruman, J., Bujaki, M., Himick, D., & Paquette, S. (2021). Le bien-être mental des étudiants. Congrès annuel de l'Association canadienne des professeurs de comptabilité, Virtuel, Canada.
- Paquette, S. (2019). The Relation between Book-Tax Conformity and Earnings Quality: The Role of Accruals in Taxable Income. Commentatrice de communications aux conférences (sur invitation), Tax Policy Research Symposium : Perspectives from Law & Accounting. Auteurs : Linda Krull et Kaishu Wu, Toronto, Canada.
- Bédard, J., & Paquette, S. (2016). Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. 7th Workshop Accounting and Regulation, Sienna, Italie.
- Bédard, J., & Paquette, S. (2016). Auditor Independence, Audit Committee Chracteristics, and Auditor Provision of Tax Services. University of Graz, Graz, Autriche.
- Guimond, J.-F., Paquette, S., & Coulombe, D. (2016). On the importance of effective marginal tax rates for determing when to contribute to and withdraw from a RRSP. Congrès annuel de l’Institut québécois de planification financière, Malbaie, Canada.
- Bédard, J., & Paquette, S. (2013). Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. 3rd Workshop of Current Research in Taxation, Muenster, Allemagne.
- Paquette, S. (2012). Tax Avoidance and Geographic Earnings Disclosure. Commentatrice invitée à Tax Policy Research Symposium : Perspectives from Law & Accounting. Auteurs : Hope, O-K., M. Ma, W. B. Thomas, Toronto, Canada.
- Paquette, S., Coulombe, D., & Guimond, J.-F. (2012). Quels contribuables sont touchés par des taux d'imposition marginaux effectifs élevés?. 52e Congrès annuel de la Société canadienne de science économique - Société canadienne de science économique, Mont-Tremblant, Canada.
- Bédard, J., & Paquette, S. (2011). Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. 10e Conférence Internationale de Gouvernance, Montréal, Canada.
- Ben Salah, I., Coulombe, D., & Paquette, S. (2011). Managerial Discretion, Pension Actuarial Assumptions, and Market Valuation of Pension Plan Disclosures of Canadian Firms. The 34th Annual Congress of the European Accounting Association, Rome, Italie.
- Bédard, J., & Paquette, S. (2010). Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. 2010 American Accounting Association Annual Meeting - American Accounting Association, San Francisco, Etats-Unis d'Amérique.
- Bédard, J., & Paquette, S. (2010). Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. 2010 Auditing Section Mid-Year Conference - American Accounting Association, San Diego, Etats-Unis d'Amérique.
- Paquette, S., & Bédard, J. (2010). Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services. 2010 Auditing section conference of the American Accounting Association, Gainesville, Etats-Unis d'Amérique.
- Paquette, S. (2009). Investment Performance and Costs of of Pension and other Retirement Savins Funds in Canada : Implications on Wealth Accumulation and Retirement. Commentatrice de communications aux conférences (sur invitation), Experts' Day, Research Working Group on Retirement Income Adequacy. Auteur : Vijay Jog, Carlton University, Toronto, Canada.
- Paquette, S. (2009). Quantifying the Benefits of Backdating : A Canada-US Comparison. Commentatrice de communications aux conférences (sur invitation), Tax Policy Research Symposium : Perspectives from Law & Accounting. Auteurs : R. Compton, D. Sandler, L. Tedds, Toronto, Canada.
- Bédard, J., & Paquette, S. (2009). Audit Committee Expertise, Auditor Provision of Tax Services, and Independence Risk. University of Texas at Austin, Austin, Etats-Unis d'Amérique.
- Bédard, J., & Paquette, S. (2009). Audit Committee Expertise, Auditor Provision of Tax Services, and Independence Risk. University of Hawaii, Honolulu, Etats-Unis d'Amérique.
- Bédard, J., & Paquette, S. (2009). Audit Committee Expertise, Auditor Provision of Tax Services, and Independence Risk. York University, Toronto, Canada.
- Paquette, S. (2009). Measuring the Impact of Tax Systems on Economic Behavior Using New Cross-Country Data. Commentatrice de communications aux conférences (sur invitation), American Taxation Association Mid-Year Meeting. Auteurs : Leslie A. Robinson et Joel Slemrod, Orlando, Etats-Unis d'Amérique.
- Bédard, J., & Paquette, S. (2009). Audit Committee Expertise, Auditor Provision of Tax Services, and Independence Risk. International Conference on Assurance and Governance - University of Florida, Etats-Unis d'Amérique.
- Paquette, S. (2008). Les nouvelles règles de l’optimisation fiscale. Colloque Question Retraite, Montréal, Canada.
- Paquette, S. (2008). Pre-retirement RRSP withdrawals. Congrès 2008 de la American Accounting Association, Anaheim, Etats-Unis d'Amérique.
- Bédard, J., & Paquette, S. (2008). Audit Committee Expertise, Auditor Provision of Tax Services, and Independence Risk. Congrès 2008 de l’Association canadienne des professeurs de comptabilité, Winnipeg, Canada.
- Bernier, G., Coulombe, D., & Paquette, S. (2008). Les déterminants de la santé financière à la retraite. Fonds québécois de la recherche sur la société et la culture – action concertée, Québec, Canada.
- Paquette, S. (2008). FIN 48 and tax compliance. Commentatrice de communications aux conférences (sur invitation), American Taxation Association Mid-Year Meeting. Auteurs : L. F. Mills, L. A. Robinson et R. C. Sansing, Memphis, Etats-Unis d'Amérique.
- Paquette, S. (2007). Pre-retirement withdrawals. Congrès 2007 de la Academy of Financial Services, Orlando, Etats-Unis d'Amérique.
- Paquette, S. (2007). Pre-retirement withdrawals. Tax Policy Research Symposium : Perspectives from Law & Accounting, Toronto, Canada.
- Paquette, S. (2007). Pre-retirement withdrawals. Congrès 2007 de l’Association canadienne des professeurs de comptabilité, Halifax, Canada.
- Bédard, J., Coulombe, D., & Paquette, S. (2005). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. Contemporary Accouting Research (CAR) Conference, Niagara-on-the-Lake, Canada.
- Bédard, J., Coulombe, D., & Paquette, S. (2005). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. 2005 University of Illinois Tax Research Symposium, Champaign, Etats-Unis d'Amérique.
- Bédard, J., Coulombe, D., & Paquette, S. (2005). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. Congrès 2005 de la American Accounting Association, San Francisco, Etats-Unis d'Amérique.
- Paquette, S. (2005). Keeping it off the books: An empirical investigation into the characteristics of firms that engage in tax non-compliance. Commentatrice de communications aux conférences (sur invitation), Tax Policy Research Symposium : Perspectives from Law & Accounting. Auteure : Lindsay Tedds, Toronto, Canada.
- Bernier, G., Coulombe, D., & Paquette, S. (2005). Les déterminants de la santé financière à la retraite. Fonds québécois de la recherche sur la société et la culture – action concertée, Montréal, Canada.
- Bédard, J., Coulombe, D., & Paquette, S. (2005). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. Schulich School of Business, York University, Toronto, Canada.
- Bédard, J., Coulombe, D., & Paquette, S. (2005). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. CMA Research Seminar Series - Wilfrid Laurier University, Waterloo, Canada.
- Paquette, S. (2004). Who benefits from ambiguous multinational tax transfer pricing rules?. Commentatrice de communications aux conférences (sur invitation), 2004 Contemporary Accounting Research Conference. Auteurs : A. de Waegenaere, R. Sansing et J. Wielhouwer., Montréal, Canada.
- Bédard, J., Coulombe, D., & Paquette, S. (2004). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. Tax Policy Research Symposium : Perspectives from Law & Accounting, Toronto, Canada.
- Bédard, J., Coulombe, D., & Paquette, S. (2004). Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan. Congrès 2004 de l’Association des sciences administratives du Canada, Québec, Canada.
- Paquette, S. (2003). The Effect of Personal Income Tax on Corporate Agency Costs. Commentatrice de communications aux conférences (sur invitation), Northern Finance Association Conference. Auteur : Stephen C. Alford, Québec, Canada.
- Feltham, G. D., & Paquette, S. (2002). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. Séminaires Caron Bélanger Ernst & Young, Département des sciences comptables, Université Laval, Québec, Canada.
- Feltham, G. D., & Paquette, S. (2002). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. 2002 Journal of the American Taxation Association Conference, New Orleans, Etats-Unis d'Amérique.
- Feltham, G. D., & Paquette, S. (2000). The Interrelationship Between Estimated Tax Payments and Taxpyer Compliance. Schulich School of Business, York University, Toronto, Canada.
- Paquette, S. (2000). Nouvelles pénalités administratives et responsabilités des professionnels – Mise à jour. 25e Congrès annuel de l’Association de planification fiscale et financière, Montréal, Canada.
- Paquette, S. (2000). Tax Practitioners Serving Two Masters: A Game-Theoretic Analysis. 10th Tax Research Network Conference, Birmingham, Royaume-Uni.
- Paquette, S. (2000). Tax Education in Canada. 10th Tax Research Network Conference, Birmingham, Royaume-Uni.
- Feltham, G. D., & Paquette, S. (2000). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. Congrès 2000 de la American Accounting Association, Philadelphie, Etats-Unis d'Amérique.
- Feltham, G. D., & Paquette, S. (2000). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. Congrès 2000 de l’Association canadienne des professeurs de comptabilité, Halifax, Canada.
- Paquette, S. (2000). Nouvelles pénalités administratives et responsabilités des professionnels. Symposium sur les taxes à la consommation, Association de planification fiscale et financière, Estérel, Canada.
- Paquette, S. (2000). The Impact of Financial Instrument Disclosure on the Value Relevance of Financial Statements. Commentatrice de communications aux conférences (sur invitation), Journées CRÉFA. Auteurs : L. Courteau et R. Mathieu, Québec, Canada.
- Paquette, S. (1999). Information trompeuse en matière fiscale fournie par des tiers. Petits déjeuners-causeries, Association de planification fiscale et financière., Québec, Canada.
- Paquette, S. (1999). Les conseillers fiscaux : Agents du fisc ou du client?. 24e Congrès annuel de l’Association de planification fiscale et financière, Québec, Canada.
- Feltham, G. D., & Paquette, S. (1999). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. 22nd Congress of the European Accounting Association, Bordeaux, France.
- Paquette, S., & Feltham, G. D. (1999). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. Journées CRÉFA, Université Laval, Québec, Canada.
- Feltham, G. D., & Paquette, S. (1999). The Interrelationship Between Estimated Tax Payments and Taxpayer Compliance. Séminaires Caron Bélanger Ernst & Young, Département des sciences comptables, Université Laval, Québec, Canada.
- Paquette, S. (1998). An Experimental Analysis of the Impact of Imperfect Audits on Future Tax Compliance. Commentatrice de communications aux conférences (sur invitation), The Second Biennial Canadian Tax Education and Research Conference. Auteur : V. U. Trivedi, Waterloo, Canada.
- Paquette, S. (1997). Tax Practitioners Serving Two Masters: A Game-Theoretic Analysis. 20th Congress of the European Accounting Association, Graz, Autriche.
- Paquette, S. (1996). Multi-period implications of the capital gains lock-in effect. Commentatrice de communications aux conférences (sur invitation), Northern Finance Association Conference. Auteur : Peter Klein, Québec, Canada.
- Feltham, G. D., & Paquette, S. (1996). To Pay or To Delay: An Economic Analysis of the Decision to Delay, and the Incidence of Delaying, the Payment of Corporate Income Tax ». Congrès de la American Accounting Association (forum), Chicago, Etats-Unis d'Amérique.
- Paquette, S. (1996). Tax Practitioners Serving Two Masters: A Game-Theoretic Analysis. Canadian Tax Education and Research: Looking to the 21st Century, Kingston, Canada.
- Feltham, G. D., & Paquette, S. (1996). To Pay or To Delay: An Economic Analysis of the Decision to Delay, and the Incidence of Delaying, the Payment of Corporate Income Tax. 19th Congress of the European Accounting Association, Bergen, Norvège.
- Feltham, G. D., & Paquette, S. (1996). To Pay or To Delay: An Economic Analysis of the Decision to Delay, and the Incidence of Delaying, the Payment of Corporate Income Tax. Séminaires Caron Bélanger Ernst & Young, Département des sciences comptables, Université Laval, Québec, Canada.
- Paquette, S. (1996). Tax Practitioners Serving Two Masters: A Game-Theoretic Analysis. Séminaires à la Faculté d'administration, Université d'Ottawa, Ottawa, Canada.
- Larocque, J.-F., & Paquette, S. (1995). Réforme de cours: Introduction à la fiscalité. Séminaires Caron Bélanger Ernst & Young, Département des sciences comptables, Université Laval, Québec, Canada.
- Paquette, S. (1995). Tax Practitioners Serving Two Masters: A Game-Theoretic Analysis. Congrès de la American Accounting Association (forum), Orlando, Etats-Unis d'Amérique.
- Paquette, S. (1995). Tax Practitioners Serving Two Masters: A Game-Theoretic Analysis. Séminaires Caron Bélanger Ernst & Young, Département des sciences comptables, Université Laval, Québec, Canada.
- Feltham, G. D., & Paquette, S. (1991). To Pay or To Delay: Distortionary Effects Associated with Taxation Interest Rate Structures. VIième Colloque international du Département des sciences comptables de l'École des sciences de la gestion de l'UQAM, Les effets économiques des politiques fiscales, Montréal, Canada.
Comptes rendus d'ouvrages
- Paquette, S. (2006). Discussion of « Who Benefits From Ambiguous Multinational Tax Transfer Pricing Rules? » in A. de Waegenaere, R. Sansing, & J. Wielhouwer. Contemporary Accounting Research. 23(1), 133-139.
Rapports de recherche
- Bernier, G., Coulombe, D., & Paquette, S. (2007). Les déterminants de la santé financière à la retraite. Fonds québécois de la recherche sur la société et la culture (FQRSC).
Document de travail
- Bujaki, M. L., Himick, D., & Paquette, S. (2024). Striving to be an ‘Ideal Worker’ in a ‘Greedy Institution’: An Investigation of Public Accountants’ Mental Health’.
- Paquette, S., Coulombe, D., & Guimond, J.-F. (2012). Who gets slammed by high effective marginal tax rate in Québec?. Université Laval.
- Ben Salah, I., Coulombe, D., & Paquette, S. (2011). Market valuation of pension plan information and pension actuarial assumptions: A Canadian study. Université Laval.
- Coulombe, D., & Paquette, S. (2007). New Pension Accounting Rules: A Solution or a New Pension Problem?. Université Laval.