Dr. Peltier-Rivest conducts research and teaches courses on corruption and fraud prevention & detection at the John Molson School of Business. His teaching focuses on the role of management in the prevention and detection of occupational fraud & corruption. In addition, his teaching specifically helps to recognize and analyze the red flags of fraud during audit missions. Dr. Peltier-Rivest's research has been published in such journals as the Journal of Financial Crime; the Journal of Forensic Accounting; Fraud Magazine; the Journal of International Accounting, Auditing and Taxation; Advances in International Accounting; and the Quarterly Journal of Business and Economics. He has also presented his research at various international conferences and has served as an external advisor on anti-fraud related issues, including for the Office of the Auditor General of Canada.

Dr. Peltier-Rivest received his Master’s Degree in Accounting (M.Acc.) from Florida State University in 1993. He earned his Ph.D. in accounting and finance from the same university in December 1996. He worked as Assistant and then Associate Professor of Accounting at the Université du Québec à Montréal. He also served as Director of the Bachelor’s Degree Program in Management Accounting for two years at the same institution. At Concordia University, in addition to his contributions as Professor, he worked as Executive Director of the Centre for Academic Leadership for nearly two years. At the John Molson School of Business, he served as Associate Dean, Academic Relations, for almost two years and as Chairman of the Department of Accountancy for nearly six years. He also obtained the Certified Fraud Examiner (CFE) professional designation in 2005.

Education

Ph.D. (Florida State University)
M.Acc. (Florida State University)
CFE (Certified Fraud Examiner)

Areas of expertise

Corruption 
Fraud detection & prevention
Forensic accounting
Earnings manipulations
Agency theory

Refereed Journal Articles

Peltier-Rivest, D., 2021, “Corruption at Rolls-Royce: Can it Happen Again?”, Journal of Financial Crime 28(2), 433-447. https://doi.org/10.1108/JFC-01-2020-0002

Peltier-Rivest, D. and C. Pacini, 2019, “Detecting Counterfeit Pharmaceutical Drugs: A Multi-Stakeholder Forensic Accounting Strategy,” Journal of Financial Crime 26(4), 1027-1047. https://doi.org/10.1108/JFC-06-2018-0057

Peltier-Rivest, D., 2018, “The Battle Against Fraud: Do Reporting Mechanisms Work?” Journal of Financial Crime 25(3), pp. 784-794. https://doi.org/10.1108/JFC-05-2017-0048

Peltier-Rivest, D., 2018, “A Model for Preventing Corruption,” Journal of Financial Crime 25(2), pp. 545-561. https://doi.org/10.1108/JFC-11-2014-0048

Peltier-Rivest, D., 2017, “The Prevention & Detection of Corruption in Pharmaceutical Companies,” Pharmaceuticals Policy and Law 19 (1-2), pp. 17-31. https://content.iospress.com/articles/pharmaceuticals-policy-and-law/ppl451

Peltier-Rivest, D., and N. Lanoue, 2015, “Cutting Fraud Losses in Canadian Organizations”, Journal of Financial Crime 22(3), 295-304. https://doi.org/10.1108/JFC-11-2013-0064

Peltier-Rivest D., 2014, “Back to School: Universities Need Remedial Anti-Fraud Measures,” Fraud Magazine 29(1), 36-42. https://www.fraud-magazine.com/article.aspx?id=4294980875

Peltier-Rivest, D., and N. Lanoue, 2012, “Thieves from Within: Occupational Fraud in Canada,” Journal of Financial Crime 19 (1), 54-64. https://doi.org/10.1108/13590791211190722

Peltier-Rivest D., 2010, “Prévention et détection des fraudes: Que font les organisations canadiennes?,” Gestion: Revue internationale de gestion 35(2), 23-34.

Peltier-Rivest D., 2010, “La fraude,” Gestion: Revue internationale de gestion 35(2), 21-22.

Lanoue, N., and D. Peltier-Rivest, 2009, “Manipulation des bénéfices et rachats d’actions: le cas des entreprises du secteur pétrolier et gazier,” Revue française de gestion 35(197), 65-81.

Peltier-Rivest, D., 2009, “An Analysis of the Victims of Occupational Fraud: A Canadian Perspective,” Journal of Financial Crime 16(1), 60-66.

Peltier-Rivest, D., 2007, “Anonymous Reporting Programs: Building Canadian Employee Awareness,” Fraud Magazine 21(5), 20-23.

ACFE and D. Peltier-Rivest, 2007, “Detecting Occupational Fraud in Canada: A Study of its Victims and Perpetrators,” A supplement to Fraud Magazine 21(2), 39 pages.

Peltier-Rivest, D., and C. Pacini, 2006, “Earnings Manipulation by Paper Industry Firms in Litigation,” Oil Gas & Energy Quarterly 55(1), 87-103.

Lanoue, N., and D. Peltier-Rivest, 2006, “Gestion stratégique d’une modification comptable: le cas des impôts sur les bénéfices des sociétés,” Revue française de gestion 32(161), 49-66.

Peltier-Rivest, D., 2002, “Implicit Claim Incentives on the Accounting Choices of Troubled Companies,” Journal of Forensic Accounting 3(2), 165-184.

For earlier publications please refer to Dr. Peltier-Rivest's CV

Refereed Conference Presentations

Peltier-Rivest, D., 2021, “Corruption in the Beer Market: Has Anheuser-Busch InBev Learned its Lesson?,” Irish Accounting & Finance Association Annual Conference (via Zoom) (Cork, Ireland).

Peltier-Rivest, D., 2019, “Corruption at Rolls-Royce: Can it Happen Again?,” British Accounting & Finance Association Workshop on Accounting & Finance in Emerging Economies (Prague, Czech Republic).

Peltier-Rivest, D., 2019, Discussant of “Do political connection and governance practice influence financial performance of non-profit organizations: the case of China’s charitable foundations,” Authored by Qingyi Zhou & Tam Nguyen, British Accounting & Finance Association Workshop on Accounting & Finance in Emerging Economies (Prague, Czech Republic).

Peltier-Rivest, D., 2019, “Corruption at Rolls-Royce: Can it Happen Again?,” Irish Accounting & Finance Association Annual Conference (Dublin, Ireland).

Peltier-Rivest, D. and C. Pacini, 2018, “Detecting Counterfeit Pharmaceutical Drugs: A Multi-Stakeholder Forensic Accounting Strategy,” Irish Accounting & Finance Association Annual Conference (Limerick, Ireland).

Peltier-Rivest, D., 2017, “The Battle Against Fraud: Do Reporting Mechanisms Work?” European Accounting Association Annual Conference (Valencia, Spain).

Peltier-Rivest,D. and C. Pacini, 2017, “Detecting Counterfeit Pharmaceutical Drugs: A Multi-Stakeholder Forensic Accounting Strategy,” American Accounting Association Forensic Accounting Conference (Orlando, Florida).

Peltier-Rivest, D., 2017, “The Battle Against Fraud: Do Reporting Mechanisms Work?” American Accounting Association Forensic Accounting Conference (Orlando, Florida).

Peltier-Rivest, D., 2016, “The Battle Against Fraud: Do Reporting Mechanisms Work?” Irish Accounting & Finance Association Annual Conference (Waterford, Ireland).

Peltier-Rivest, D., 2015, “The Prevention & Detection of Corruption in Pharmaceutical Companies,” European Network for Research in Organisational and Accounting Change Conference (Galway, Ireland).

Peltier-Rivest, D., 2015, “The Prevention & Detection of Corruption in Pharmaceutical Companies,” Irish Accounting & Finance Association Annual Conference (Dublin, Ireland).

Peltier-Rivest, D., 2014, “A Model for Preventing Corruption,” Irish Accounting & Finance Association Annual Conference (Belfast, Northern Ireland).

Peltier-Rivest, D., 2014, “A Model for Preventing Corruption,” European Accounting Association Annual Conference (Tallinn, Estonia).

Peltier-Rivest, D., 2014, “A Model for Preventing Corruption,” American Accounting Association Forensic Accounting Conference (San-Antonio, Texas).

Peltier-Rivest, D., and N. Lanoue, 2011, “Thieves from Within: Occupational Fraud in Canada,” American Accounting Association Annual Conference (Denver, Colorado).

Peltier-Rivest, D., 2009, “An Analysis of the Victims of Occupational Fraud: A Canadian Perspective,” European Accounting Association Annual Conference (Tampere, Finland).

ACFE and D. Peltier-Rivest, 2008, “Detecting Occupational Fraud in Canada: A Study of its Victims and Perpetrators,” MMPA Conference on Forensic Accounting, University of Toronto (Mississauga, Canada).

Peltier-Rivest, D., and C. Pacini, 2006, “Earnings Manipulation by Paper Industry Firms in Litigation,” European Accounting Association Annual Conference (Dublin, Ireland).

Peltier-Rivest, D., 2002, “Implicit Claim Incentives on the Accounting Choices of Troubled Companies,” European Accounting Association Annual Conference (Copenhagen, Denmark).

Peltier-Rivest, D., 2002, “Implicit Claim Incentives on the Accounting Choices of Troubled Companies,” American Accounting Association Northeast Regional Conference (Providence, Rhode Island).

Peltier-Rivest, D., 2001, “Implicit Claim Incentives on the Accounting Choices of Troubled Companies,” Canadian Academic Accounting Association Annual Conference (Calgary, Alberta).

Peltier-Rivest, D., 2001, “Implicit Claim Incentives on the Accounting Choices of Troubled Companies,” American Accounting Association Southeast Regional Conference (Tampa, Florida).

Peltier-Rivest, D., 2001, “Implicit Claim Incentives on the Accounting Choices of Troubled Companies,” Laval University’s Ernst & Young Colloquium (Quebec, Quebec).

For earlier academic presentations please refer to Dr. Peltier-Rivest's CV

Invited Research Talks and Workshops

Peltier-Rivest, D., 2017, “The Prevention & Detection of Corruptionin Pharmaceutical Companies,” ACFE -Montréal Chapter (Montréal, Québec).

Peltier-Rivest, D.,2016, “Prévenir la fraude dans les universités canadiennes,” Bureau de coopération interuniversitaire (Montréal, Québec).

Peltier-Rivest, D.,2015, “Preventing and Detecting Fraud & Corruption,” John Molson Executive Centre (Montréal, Québec).

Peltier-Rivest, D., 2014, “Corruption : Un modèle de prévention pluridisciplinaire,” École d’été sur la criminalité économique de l’Université Laval (Québec, Québec).

Peltier-Rivest, D., 2013, “Preventing Fraud in Canadian Universities,” Canadian Council of Deans of Science Annual Meeting (Acadia University, Wolfville, Nova-Scotia).

Peltier-Rivest, D., 2012, “Fraud and the Canadian University Experience,” Canadian Association of University Business Officers Annual Conference (Montréal, Québec).

For earlier invited talks please refer to Dr. Peltier-Rivest's CV