Paul Paton, K.C.
Paul Paton, K.C.

Publications

Peer-Reviewed Journal Articles


"Rethinking the Role of the Auditor: Resolving the Audit/Tax Services Debate," 32(1) Queen's Law Journal 135-189 (2006) 


"Corporate Counsel as Corporate Conscience: Ethics and Integrity in the Post-Enron Era," 84(3) Canadian Bar Review [Special Edition on Ethics] 531-567 (2005) [written and published 2006, selected through special competition] 


"Accountants, Privilege and the Problem of Working Papers," 38(2) Dalhousie Law Journal 353-385 (2005) 


"What Happens After 'Happily Ever After'? Regulatory Resistance and Rule-Making after Canadian and American Bar Association Resolutions on Multidisciplinary Practice," 36(2) University of British Columbia Law Review 259-310 (2003) 


“Barriers to Trade or Culture’s Last Stand: Copyright Issues under NAFTA” 27(3) Canadian Review of American Studies 19 (1997) [with Christine J. Prudham] 



Other Journal Articles (incl. U.S. Law Review Articles)


“Multidisciplinary Practice Redux: Globalization, Core Values, and Reviving the MDP Debate in America,” 78 Fordham L. Rev. 2193-2244 (2010) [Invited Ethics Symposium Paper] 

“Cooperation, Co-Option, or Coercion? The FATF Lawyer Guidance and Regulation of the Legal Profession,” 2010 Journal of the Professional Lawyer 165 [Invited AALS Symposium Paper– selected through blind competition for proposals] 

“Between a Rock and a Hard Place: The Future of Self-Regulation – Canada between the United States and the English/Australian Experience,” Journal of the Professional Lawyer 87-118 (2008) American Bar 

Association Canons of Ethics Centennial Special Edition [commissioned through special competition] 

“Keeping Good Company: Corporate Governance in Canada and The Companies We Keep” 38 Ottawa L. Rev. 229- 239 (2007) [commissioned review essay] 

“Legal Services and the GATS: Norms as Barriers to Trade,” 9(2) New England Journal of International and Comparative Law 361-416 (2003) 

“Lawyers, Ethics and Enron,” 8(1) Stanford Journal of Law, Business and Finance 9-38 (2002) [with Deborah L. Rhode] [invited symposium article] 

“The UN Decade on International Law: Progress and Promises,”82 American Society of International Law Proceedings 172 (1995) [Rapporteur] 

“The United Nations Decade of International Law: A Canadian Perspective,” Canadian Yearbook of International Law 283 (1993) [with Tamra Hopkins] 



Edited Collections or Books


Business Organizations: Practice, Theory and Emerging Challenges, Third Edition (Emond Montgomery, 2025) [with Yalden, Gillen, Sarra, Condon, Khimji, Liao, Bryan, Choudhury, Young & Zumbasen] 


Business Organizations: Practice, Theory and Emerging Challenges, Second Edition (Emond Montgomery, 2017) [with Yalden, Sarra, Gillen, Condon, Liao, Deturbide, Khimji, Bryan, & Campo] 


Global Issues in Legal Ethics, Second Edition (Thomson West) (2014) [with James Moliterno] 


In the Public Interest: Threats to Regulation of the Legal Profession in Ontario 1998-2006, Stanford Law School Doctoral Dissertation, on deposit with the U.S. Library of Congress (2008) 


Business Organizations: Principles, Policies and Practice (Toronto: Emond Montgomery Publications, 2007) [with Yalden, Sarra, Gillen, Davis & Condon] 


Energy and the Law: Proceedings of the 14th Queen’s Annual Business Law Symposium (Kingston: Queen’s University Faculty of Law, 2008) 


The Corporation in the Courts: Proceedings of the 13th Queen's Annual Business Law Symposium (Kingston: Queen's University Faculty of Law 2007) 


Challenge and Change in Securities Regulation: Proceedings of the 12th Queen’s Annual Business Law Symposium (Kingston: Queen’s University Faculty of Law, 2006) 



Book Chapters and Works in Edited Collections 


“Partnerships,” in Yalden, Sarra, Paton et al., Business Organizations: Practice, Theory and Emerging Challenges, Third Edition (Emond Montgomery, 2025) (80 pp.)

“Partnerships,” in Yalden, Sarra, Paton et al., Business Organizations: Practice, Theory and Emerging Challenges (Emond Montgomery, 2017) (82 pp.) 


“Lawyers in Organizational Settings: Corporate Counsel,” in Woolley, Devlin, Cotter and Law, eds., 


Lawyers’ Ethics and Professional Regulation, 3rd edition (Toronto: LexisNexis 2017) (37 pp.) 


“Lawyers in Organizational Settings: Corporate Counsel,” in Woolley, Devlin, Cotter and Law, eds., 


Lawyers’ Ethics and Professional Regulation, 2nd edition (Toronto: LexisNexis 2012) (42pp.) 


“Lawyers in Organizational Settings” in Woolley, Cotter and Law, eds., Lawyers’ Ethics and Professional Regulation (Toronto: LexisNexis, 2008) (43 pp.) 


Energy and the Law” in Paul D. Paton, ed., Energy and the Law: Proceedings of the 14th Queen’s Annual Business Law Symposium(Kingston: Queen’s University 2008) (pp.1-11)  


“The Independence of the Bar and the Public Interest Imperative: Lawyers as Gatekeepers, Whistleblowers, or  Instruments of State Enforcement” in Lorne Sossin, ed. The Independence of the Bar (Toronto: Irwin Law, 2007) (pp.175-207)


“The Corporation as a Legal Person: Consequences, Historical and Constitutional Aspects, and the Process of Incorporation” in Yalden, Sarra, Paton et al., Business Organizations: Principles, Policies and Practice (Toronto: Emond Montgomery Publications, 2007) (174 pp.) 

“Partnerships” in Yalden, Sarra, Paton et al., Business Organizations: Principles, Policies and Practice (Toronto: Emond Montgomery Publications, 2007) (76 pp.) 


“The Corporation in the Courts,” in Paul D. Paton, ed., The Corporation in the Courts: Proceedings of the 13th Queen’s Annual Business Law Symposium (Kingston: Queen’s University, 2007) (pp.1-6)


“Rethinking the Role of the Auditor,” in Paul D. Paton, ed., Challenge and Change in Securities Regulation, 12th Queen’s Annual Business Law Symposium 2005 (Kingston: Queen’s University, 2006) (pp.146-193)


“But Where are the Professionals? Director & Officer Liability: Federal and Provincial Reform Initiatives” Anita Anand, Justin Connidis & William Flanagan, eds., Crime in the Corporation, 11th Queen’s Annual Business Law Symposium 2004 (Kingston: Queen's Annual Business Law Symposium, 2006) (pp.113- 125)


“Lawyers, Ethics & Enron,” in Nancy Rapoport and Bala Dharan, eds., Enron: Corporate Fiascos and Legal Implications, (New York: Foundation Press, 2003) (pp. 635-668) [with Deborah L. Rhode] 


“Public Interest, Public Accountability and Canadian Tax Professionals After Sarbanes-Oxley,” Report of the th Proceedings of the 54 Tax Conference [2002], Canadian Tax Foundation (2003), 35:1-55 [with Robert D. Brown] 


“International Law as a Language for International Relations: Legal Reform and the United Nations,” in Eric Fawcett and Hanna Newcombe, eds., United Nations Reform (Toronto: Dundurn Press, 1995) 


“Canada and the United Nations Decade of International Law,” in Canada and the Changing International Arena (Waterloo: Wilfrid Laurier University,1994) [with Tamra Hopkins] 



Other Legal Profession Publications


“Confidentiality–A Primer,” in Law Society of Upper Canada, Professionalism: The Tool-Kit, Session #2– Extent and Limits of the Confidentiality Obligation (Toronto: Law Society of Upper Canada Continuing Legal Education, November 2005) 


“Montague v. Montague,” 6(2) Environews (Canadian Bar Association– Ontario) 7 (1997) [with Gray E. Taylor] 


“A Finding of Guilt in Her Majesty the Queen v. T. John Tindale,” 3(2) Competition Law 143 (1997) [with Peter Mantas] 


“Waiver of Privilege and Preliminary Drafts of Expert Reports,” 3(2) Commercial Litigation 130(1996) 



Select Industry Reports 


Author, commissioned expert report: “A Matter of Principle: Protecting Confidential Client Communications with Non-Lawyer Tax Advisors--A Discussion Paper for the Chartered Professional Accountants of Canada” August 2013 [72 pp.] 


Author, commissioned report and Research Director, Canadian Bar Association Ethics and Professional Responsibility Committee and Canadian Corporate Counsel Association, “FAQs about Privilege and Confidentiality for In-House Counsel,” November 2012 [39 pp.] 


Author, commissioned expert report: “Conflict of Interest Guidelines, the Law Society of Upper Canada’s Ownership of Lawyer’s Professional Indemnity Company, and the Financial Services Commission of Ontario (FSCO) November 2008 Title Insurance Report” May 2009 [presentation to Ministry of Economic 

Trade and Development, Government of Ontario, May 2009] 


Author, commissioned expert report: “Audit Working Papers and Confidentiality, An International Perspective”, Canadian Institute of Chartered Accountants Tax Committee, March 2009 


Author, commissioned expert report: “A Review of the Law Society Act, Regulation 666 and the Commercial Activities of the Law Society of Upper Canada” April 2007 [presentation to the Attorney General of Ontario, July 2007]


Author, commissioned expert report: “Lawyers as Whistleblowers”, Report for the Law Society of Upper Canada Task Force on the Independence of the Bar, September 2006 [presentation to the Law Society of Upper Canada, September 2006]


Author, commissioned expert report on Bill 14 –The Access to Justice Act, September 2006 [presentation to the Government of Ontario Standing Committee on Justice Policy, September 13, 2006] 


Invited expert-- Canada Revenue Agency consultation on amendments to the Income Tax Act and administrative policy regarding audit working papers, privilege and confidentiality (April 2005; May 2007) 


Author, Canadian Institute of Chartered Accountants Task Force on Audit Working Papers and Confidentiality submissions to Canada Revenue Agency, November 2004, September 2005 

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