Thought Leaders
Thought Leaders
Corporate directors don’t see stopping wayward CEOs as their job – contrary to popular belief
A board’s ability to monitor for fraud, corruption or other problems is limited at best
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Thought Leaders
New publication from CPA Canada, ICAS and IFAC
Professional accounting bodies on "a journey to reimagine the future of the accounting profession," says CPA Canada's president & CEO
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Students
More data analysis training needed for CPA PEP accounting students
CM2.0 DAIS changes to the Competency Map are welcome but students in CPA PEP need help now, says CPA program coach and mentor Gevorg Grigoryan, CPA
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Thought Leaders
Want to fix financial literacy? Focus on billionaires squandering their wealth, not school curriculum
A contrarian look at financial literacy education and its focus on individual responsibility
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Thought Leaders
Is the principal residence an endangered species?
The federal government is desperate for money, says Vern Krishna. Tax increases will follow a Liberal majority government
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Thought Leaders
When companies massage the books, the environment takes a hit
It’s time the accounting profession take earnings management more seriously, says financial accounting professors at Queen’s University in Kingston.
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- VIEWS 160
Thought Leaders
Global minimum corporation tax rate: why the argument that it breaches EU law will probably fail
But legal argument just one obstacle towards implementation says Professor Rebecca Parry
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- VIEWS 160
Thought Leaders
Tax relief for family business transfers: A legislative fiasco – Part II
In part two of a two-part series, Allan Lanthier outlines the strategy for legislative repeal and predicts what lies ahead for Bill C-208
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Thought Leaders
Tax relief for family business transfers: A legislative fiasco – Part I
Bill C-208 has handed tax avoiders a new surplus stripping scheme on a silver platter explains tax expert Allan Lanthier in a two-part series
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Thought Leaders
Our response to the CRA's position on creditor-proofing reorganizations – part 1
Doug S. Ewens and Kenneth Keung of Moodys Tax Law LLP in a three-part series on creditor-proofing reorganizations
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Thought Leaders
4 ways companies can avoid post-pandemic employee turnover
High employee turnover is unwelcome news for employers, says Professor Erica Pimentel, CPA, CA, of the Smith School of Business, Queen's University
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Thought Leaders
G7 tax deal: if you think multinationals will be forced to pay more, you don’t understand tax avoidance
Anticipate new accounting ways around the rules, says Professor Ronen Palan
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