Accounting firms now need to decide how much authority software should receive before a human must approve what happens next, writes Dr. Gleb Tsipursky

An arm’s-length review could simplify the tax system, improve incentives to work and invest and strengthen Canada’s economic resilience, writes Glen Hodgson.

Alongside the dominant definition of accounting, another one has developed, understood more broadly as the language by which people justify their behaviour

The Carney government should incorporate natural capital accounting into major project evaluations say Emily McMillan and Akaash Maharaj of Nature Canada

For internationally connected entrepreneurs, the central question is not, ‘How do we make this immigration file stronger?,’ writes Usman Khalil, RCIC, CPA

For a large share of Canadian small and mid-sized businesses, the work that would help most is controllership, writes Eric Saumure, CPA, CA, of Zenbooks

This South African study uses Canadian academic research in its analysis of how minority students globally have been supported from university to practice

Users should tread carefully when relying on EBITDA. Don’t fall into the slippery trap of turning a blind eye to non-GAAP reporting, warns Philip Maguire

Does the current patchwork system dissuade CEOs from gaming the system of ESG standards set by Canadian Sustainability Standards Board and others?

The Old Age Security Recovery Tax is not based on a pure measure of economic capacity and should be replaced with a smarter measure of economic capacity

UM accounting professor and CPA Canada research fellowship recipient Lingyi Zheng asserts ESG investment works as a takeover defence for three main reasons

Seasoned partners are losing their grip on raw recruits. Will they get it back? A study by Bertrand Malsch of the Smith School of Business provides clues