François Brouard and Bertrand Lemieux

François Brouard, DBA, FCPA, FCA is professor of taxation at the Sprott School of Business, Carleton University and founder of the Professional Accounting Research Group (PARG). Bertrand Lemieux, MBA, M.Fisc, MSc, CPA (auditor), CPA(US) is a doctoral candidate in management and a lecturer in taxation at the Sprott School of Business, Carleton University, and a member of the Professional Accounting Research Group (PARG).