Dr. Camillo Lento

Associate Professor

Phone Number: 
+1 (807) 343-8010ext. 8387
Office Location: 
RB 1013
Academic Qualifications: 

Ph.D. (University of Southern Queensland)

M.A. (Lakehead University)

B.B.A. (Lakehead University)

Professional Qualifications

Chartered Professional Accountant (Canada)

Chartered Accountant (Canada)

Chartered Business Valuator

Certified Fraud Examiner


Previous Teaching/Work: 
  • Business 5492: Integrative Analysis and Professional Judgement in Accounting
  • Business 4212: Accounting Theory
  • Business 4032: Integrative Analysis of Accounting Issues
  • Business 4412: Assurance I
  • Business 4432: Assurance II
  • Business 3052: Intermediate Accounting II
  • Business 2019: Finance I
  • Business 1012: Financial Accounting
Research Interests: 

Camillo's research focuses on the capital market implication of earnings quality, corporate governance and audit quality, and accounting education.  His research is published in various journals such as Managerial Auditing JournalAccounting and the Public Interest, Economic Modelling, Issues in Accounting Education, and the Journal of Accounting Education.   Camillo has obtained over $100,000 in external research funding from seven research projects funded by organizations such as the Social Sciences and Humanities Research Council of Canada, the National Research Council and the CPA Canada – CAAA Research Grant Program.

Currently, he serves as an Associate Editor for Accounting Perspectives. He is also on the Editorial Board of Issues in Accounting Education.  In 2019, Camillo was the Co-Chair of the Canadian Academic Accounting Association's Annual Conference in Ottawa, Canada. Camillo has also volunteered with the CAAA in many capacities (e.g., member of the Education Committee, Campus Liasion, Scientific Committees).

Camillo teaches financial accounting and auditing courses, including contemporary accounting theory, integrative analysis of accounting issues, intermediate accounting, and advanced assurance topics.  Over the past five years, he also has been a facilitator of the Assurance and Finance Modules in CPA Ontario's Professional Education Program.  Camillo is the lead author of the casebook Canadian Financial Accounting Cases, published by Wiley, which is currently in its third edition and has been adopted widely across Canada.  In recognition of his contributions to accounting education, Camillo received the Lakehead University Distinguished Instructor Award in 2019, the Institute of Chartered Accountants of Ontario's Award of Excellence in 2013, and Lakehead University's Senate Contribution to Teaching and Learning Award in 2010.

Camillo has also been a Contributing Editor for Canadian MoneySaver magazine and has authored numerous articles on personal tax planning matters. His tax planning articles appeared in The Globe and Mail's Report on Business, Roger's Money Sense, Money Magazine, and Canada Business (online).  

Camillo is actively involved in his local and professional communities.  For example, he is currently the President of the Thunder Bay - Northwestern Ontario CPA Association and a CBV Institute's Education Committee member.  Camillo has also coordinated the CRA Community Volunteer Income Tax Program for Lakehead University's international students.  In 2015, Camillo received the Thunder Bay Chamber of Commerce's Chair of the Board Award to recognize outstanding contributions to the Chamber.

Camillo's practical experience includes working with both a Big Four and Mid-Tier accounting firm.  His public practice experience includes audit engagements, the valuation of privately-owned businesses, corporate and personal tax compliance, and the assessment of personal injury damages and business interruption claims (litigation support).

Recent Refereed Publications (Selected)
  1. Lento, C., and Yeung, W.H. The role of the Big 4 and second-tier international networks in redeveloping China's audit market. Managerial Auditing Journal, Vol. & No. ahead-of-print. https://doi.org/10.1108/MAJ-11-2019-2477.
  2. Stejskal, K., Sayed, N. and Lento, C. 2020. Developing a Strategy Map for a Post-Secondary Institution using the Balanced Scorecard Approach. Accounting and the Public Interesting, 20(1): 104-137. https://doi.org/10.2308/api-19-002.
  3. Dyce, S., Lento, C. and Pousa, C. 2020.  Do course grades in introductory financial accounting predict accounting major selection? Journal of Applied Research in Higher Education, Vol. & No. ahead-of-print. https://doi.org/10.1108/JARHE-05-2020-0148.
  4. Yeung, W. H. and Lento, C. 2020. Earnings opacity and corporate governance of Chinese listed firms: the role of the board and external auditors.  Asian Review of Accounting, 28(4): 487-515. https://doi.org/10.1108/ARA-06-2019-0124.
  5. Bujaki, M., Lento, C., and Sayed, N. 2019. Utilizing Professional Accounting Concepts to Understand and Respond to Academic Dishonesty in Accounting Programs.  Journal of Accounting Education, 47(June): 28 – 47. https://doi.org/10.1016/j.jaccedu.2019.01.001.
  6. Lento, C. 2018. Student usage of Assessment-based and Self-study Online Learning Resources in Introductory Accounting.  Issues in Accounting Education, 33(4): 13 – 31. https://doi.org/10.2308/iace-52252.
  7. Yeung, W. H. and Lento, C. 2018 Stock price crash risk and unexpected earnings threshold.  Managerial Finance, 44(8): 1012 – 1030. https://doi.org/10.1108/MF-08-2017-0312.
  8. Lento, C., Sayed, N. and Bujaki, M. 2018. Sex Role Socialization and Perceptions of Student Academic Dishonesty by Male and Female Accounting Faculty.  Accounting Education: An International Journal, 21(1): 1 – 27. https://doi.org/10.1080/09639284.2017.1361849.
  9. Yeung, W. H. and Lento, C. 2018. Ownership Structure, Audit Quality, Board Structure, and Stock Price Crash Risk: Evidence from China Journal. Global Finance Journal, 37(C): 1 – 24. https://doi.org/10.1016/j.gfj.2018.04.002.
  10. Lento, C. 2017. Incorporating Whiteboard Voice-Over Technology into the Accounting Curriculum. Issues in Accounting Education, 32(3): 153 - 168. https://doi.org/10.2308/iace-51584.
Further details can be found at:

Scopus: https://www.scopus.com/authid/detail.uri?authorId=17434843300

Research Gate: http://www.researchgate.net/profile/Camillo_Lento

IDEAS: http://ideas.repec.org/f/ple554.html