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world, the sky is the limit. You have lots of freedom to pursue your interests.” She likes contributing to the big picture, she says, citing a


series of papers she wrote between 2002 and 2009 about how restructuring the risk assessment process might affect the judg- ment of auditors. Certain things being considered at the time have now become part of the international set of standards. Because policy-makers read academic journals and take their findings into account when making decisions, she feels she played a role, however indirect, in helping to shape the stan- dards. Now policy-makers are considering how to revise stan- dards in a different area and her research team has been invited to Washington, DC, to contribute to the debate. Kochetova-Kozloski is part of a rare but crucial cohort. While


most people who get an accounting designation head straight into jobs that make practical use of their hard-won skills, a smaller number find their way back to the classroom to teach the next generation of accountants and provide research that impacts how the profession is practised. Others practise for a time and then choose the academic route. “A profession has to have an intellectual base, a theoretical


underpinning,” says Merridee Bujaki, current president of the Canadian Academic Accounting Association, which has 650 members across Canada. “It needs to have mechanisms for members of the profession to communicate with each other, to


28 | CPA MAGAZINE | JANUARY/FEBRUARY 2016


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