Al Rosen

Standards

Al Rosen, 2019

Dr. Al Rosen, FCA, FCMA, FCPA, CFE, CIP and Mark Rosen, MBA, CFA, CFE, provide independent, forensic accounting investment research to investment advisors and institutional portfolio managers. Learn more at Accountability Research Corporation and Rosen & Associates Limited.

Recent Blog Posts By Al Rosen

Worlds Apart: Supreme Court rulings vs. Canadian reporting standards

Investor protections have been stripped away, says Al Rosen

Current value accounting is fuelling a Ponzi scheme market

IFRS is fundamentally extreme accrual accounting, says Al Rosen

Overwhelming evidence of IFRS failure

IFRS has led to Canadian financial manipulation, says columnist Al Rosen

British accounting scandals a warning to Canadians

Canadian regulators should not ignore corporate collapses in the U.K.

It’s time to get serious about the future of Canadian auditing

Why invest in Canadian companies given recent court rulings?

Stark regulatory differences between Canada and U.S. belie claims of audit independence

There’s a difference between good audit reviews and good audits, says Al Rosen

14 questions for the future of the audit profession

Weak standards, culture and court decisions need to be discussed, says Al Rosen

SCC abandons investors, part III: Livent’s public offering prospectus

The SCC says auditors are not liable for prospectus statements. What does that mean for investors?

SCC abandons investors, part II: The purpose of financial reporting

5 reasons to question the Supreme Court's definition of investor rights, according to Al Rosen

Supreme Court abandons investors in Livent decision, part I

SCC decision empowers auditors to rubber-stamp statements, says Al Rosen

Misguided, uncontrolled compliance has gone completely LOCO

Growing compliance profession needs government oversight, says Al Rosen

Canadian tax revolt falls short of IFRS rebellion

Columnist Al Rosen believes Canadians are missing a bigger threat to their savings than taxes

How to detect two common IFRS investor traps

Is an IFRS-reported company really more valuable than one using U.S. GAAP?

Abusing income is self-destructive to the accounting profession

Columnist Al Rosen says loose definitions of income could ultimately be destructive to the accounting profession

Does Canadian accounting suffer from groupthink?

Al Rosen says today's accounting profession simply spouts the party line

Time to Phase Out IFRS in Canada

Look to the marijuana industry to see the flaws of IFRS

Has auditing become obsolete?

A new column from forensic accountant Dr. Al Rosen questions the relevance of auditing, particularly to investors

IFRS: Are we selling out our future?

Canadian accounting is moving further away from the needs of investors and creditors. IFRS, in particular, carries deep risks for the credibility of accountants and our future place in society. A time for reflection is long overdue, says columnist Al Rosen