Gerald Trites, Freelance Writer and Researcher

Specialties - Business, Finance, e-Commerce, Corporate Reporting, Social Media, Mobility


Most Recent Work

  1. CPA Canada -  Writing and Editing, various publications
  2. XBRL Canada Blog, 2006 - 2018
  3. Zorba Research Blog - 2003 - Present

Prior Publications 


1. "The Silicon Coast Computer Company", Richard D Irwin Inc., Mississauga, 1993

2. "Audit of the Small Business", Canadian Institute of Chartered Accountants, Toronto, 1994, Third Edition released January, 2006)

3. "The Canadian Accountants' Guide to the Internet", Carswell, Toronto, 1998 (3rd ed)

4. "Impact of Technology on Financial Reporting", CICA, Toronto, October, 1999.

5. "Strategic Internet Commerce, CICA, Toronto, November, 1999.

6. "ERP Systems - the Engine of E-Business", CICA, Toronto (November, 2000)

7. "Collaborative Business - Beyond e-Business", CICA, Toronto, (September, 2001)

8. "E-Business, A Canadian Perspective for a Networked World", Prentice Hall, Toronto (April, 2002), Third Edition March, 2008.

9. "Mobile Business - A Wireless World", CICA, Toronto, (December, 2002)

10. "Electronic Filing and Reporting - Emerging Technologies and their Implications", CICA, Toronto, (November, 2004)

11. “Interactive Data – The Integration of XBRL Into Accounting Information Systems”, CICA, Toronto, (July, 2007)

12. “Data Level Assurance”, CICA, Toronto, (May, 2011)


CA Magazine, Toronto

1. "Materiality" - An English Statement, January 1969

2. Accounting for Business Combination - purchases vs. poolings, August 1969

3. Long-term Intercorporate Investments, June 1971

4. Set the Watchdog Free, January 1975

5. Accounting for Portfolio Investments, May 1977

6. A New Approach To Accounting For Portfolio Investments, April 1984

7. Read It In The Annual Report, December 1990

8. Dispelling the Storybook Myth, January 1992

9. Access Denied, September 1995, with D E Sheehy

10. Net Recoveries, May 1996, with D E Sheehy

11. Net Sales, August 1997 (Winner of the Walter J MacDonald Award for best article in CA Magazine for the year. Also placed in the top five for the Kenneth R Wilson Memorial Award by the Canadian Business Press for the Best Merchandising/Marketing Article in a Canadian Professional Periodical), with J A Andrews

12. RAIDers of the Next Millenium, April, 1999, with David Pugsley

13. Impact of Technology on Financial and Business Reporting, October, 1999

14. Top Ten Technologies, Sept 2007, 2006, 2005 and 2004, with Andree Lavigne

15. Impact of e-Business on Auditing Standards, September, 2004

16. Electronic Filing, October, 2006

17. Data Level Assurance, May, 2011

Other Articles and Papers

1. "Issues Arising From Electronic On-line Reporting", Proceedings of the Atlantic Schools of Business Conference, Wolfville, NS, October, 1998 (winner of the best accounting paper award for that conference)

2. "Overview of Information Technology Control Guidelines," Journal of Information Systems, September, 1999

3. "Director Responsibility for IT," International Journal of Accounting Information Systems, September, 2004

4. "Decline of the Age of Pacioli", Canadian Accounting Perspectives, Fall, 2004

5. "Proposed SEC Rule 33-8496 (XBRL Voluntary Financial Reporting Program on the EDGAR System): A Critique and Evaluation", Debreceny, R.  S., Chandra, A., Cheh, J. J., Guithues-Amrhein, D., Hannon, N. J., Hutchison, P. D., Trites, G. D., et al. 2005,

The Boardroom Files, Halifax

1. Municipal Financial Statements - Reading and Understanding Them, Spring 1986

2. Making Audit Committees Work, Fall 1987

3. Computer Security, Spring 1989

4. Local Government Finance - A Review, Fall 1991


1. "Bytes 'n Business", Chronicle-Herald & Mail Star, September, 1990 - October, 1995

2. "Netwatch", CA Magazine, August, 1996 - June, 2001

3. "Net Security", Net Innovations, September, 1996 - 1998

4. Net Innovations – Column on Net Security

5. Money Magazine, 2010 - present

Scan, the newsletter of the Institute of Chartered Accountants of NS, Series of articles, 1979-1981.

Newsletters of the Institutes of Chartered Accountants of NS, NB, Ontario, Manitoba, Sask, Alta, and the Ordre de Quebec

- OpEds Published under various titles

    1. Privacy and ID Theft  - Mar - May, 2003

    2. Top Ten IT Issues - Sept - Nov, 2003

The Financial Post, Toronto “Annual Reports Need a New Openness”, April 6, 1992

Editor of Novaknowledge Newsletter 1995 – 1996 (Novaknowledge is a voluntary organization located in Halifax)

The Bottom Line, Toronto – “Wireless Networks - An Ounce of Protection”, January, 2004

Professional Development Courses Developed for Provincial Institutes of Chartered Accountants:

1. "IT Consulting for the Small Business", 1996.

2. "Effective Web Site Design", 1997.

3. "Year 2000 - the challenges, 1997.

4. "Electronic Commerce, 1998.

5. XBRL - What it's about, 2010.

Presentations at Conferences and invited Presentations

1. CICA Annual Conference, 1988 - Panellist- Review engagements

2. CAAA Conference, 1992- Plenary Session speaker - Research Opportunities in Content of Annual Reports.

3. Institute of Chartered Accountants of Nova Scotia Annual Conference - Sessions on current developments in accounting (once during seventies and once during eighties)

4. Institute of Chartered Accountants of New Brunswick annual Conference - Sessions on current developments in accounting (once during seventies and once during eighties)

5. Technical Users Group of Atlantic Canada, Annual Conference - 1990 - Concurrent Session on Disaster Recovery Planning

6. Annual Conference, Canadian Bar Society - Nova Scotia Division, Litigation support Technology, January, 1996.

7. Members in Industry Conference, Institute of Chartered Accountants of New Brunswick, April, 1997 - Current Developments on the Internet

8. Atlantic Schools of Business Conference, WolfvilleNS – Issues Arising From Electronic On-line Reporting (won prize for best accounting paper), October, 1998.

9. University of Waterloo Symposium on Information Systems Assurance, Toronto, Ont. “Overview of Information Technology Control Guidelines”, September, 1999.

10. Atlantic Schools of Business Conference, HalifaxNS – The Impact of Electronic Commerce on the Traditional Business Paradigm, October, 1999.

11. Canadian Academic Accountants Association, Halifax, NS, Chair of the session – Electronic Commerce at Centennial College, May, 2000.

12. CGA Research Foundation, University of Ottawa, National Arts Centre, Ottawa, Ontario - The Impact of Financial Reporting on the Internet, October, 2000.

13. Canadian Academic Accountants Association, Calgary, Alta, Chair of a research session, June, 2001.

14. Asian-Pacific Accountants Conference, Rio de JanieroBrazil, November, 2001 - Accounting Implications of E-Business.

15. American Accounting Association Conference, San AntonioTexas, August, 2002 - Accounting Implications of E-Business.

16. Atlantic Schools of Business Conference, Antigonish, NS – Financial and Business Disclosure on the Internet, October, 1999.

17. Asian-Pacific Accountants Conference, Los AngelesCalifornia, November, 2002 - Financial and Business Disclosure on the Internet.

18. XBRL Conference, Bryant College, Smithfield, Rhode Island, May, 2003, Use of XBRL in electronic filing and electronic disclosure systems.

19. University of South Africa, Midrand, South Africa, September, 2003 - Disclosure of Financial and Business Information on the Internet and the use of XBRL.

20. University of Waterloo Symposium on Information Systems Assurance, TorontoOntario, October, 2003 – Director Responsibility for IT Governance.

21. CICA IT Audit Conference, TorontoOntario, March, 2004, Top Ten IT Issues Facing the Profession.

22. Athabasca UniversitySchool of BusinessEdmontonAlberta, April, 2004, Impact of Technology on Financial Reporting.

23. Canadian Academic Accountants Association, VancouverBC, June, 2004, Decline of the age of Pacioli - Impact of e-Business on Accounting and Accounting Education

24. American Accounting Association, Orlando, Florida, Scheduled for August, 2004, Use of XBRL for E-filing and Reporting of Information

25. Canadian Institute of Chartered Accountants, September, 2004, Electronic Filing and Reporting - A Report on the new Research Study.

26. CICA IT Audit Conference, TorontoOntario, April, 2005, Top Ten IT Issues Facing the Profession.

27. American Accounting Association, Annual Meeting, August, 2006, Washington DC, Reporting on the Internet, Data Centricity in Accounting. 

28. Canadian Academic Accountants Association (CAAA), May, 2007, Halifax, XBRL.

29. AAA Annual Meeting, New York, August 09, The impact of Web 2.0 on financial and business reporting. Data Level Assurance at the

30. XBRL International Conference, Montreal, 2011 and then in Dublin in 2013, Data Level Assurance.

31. American Accounting Association, Annual Meeting, August, 2014, Atlanta, GA, use of Social Media in Corporate Reporting.