Thought Leaders

Thought Leaders

When an immigrant entrepreneur's business plan, net worth and source of funds have to tell one financial story

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

As accountants, we tested our own pitch for advisory services. The data says clients need controllership first

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
Thought Leaders

Why isn’t the accounting profession more diverse? Research points to the real levers of change

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

Why non-GAAP measures lead to ethical dilemmas

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
Thought Leaders

The push to standardize ESG scores could make corporate greenwashing easier, not harder

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

The OAS clawback is due for reform – but not the reform you may think

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
Thought Leaders

When companies face hostile takeover threats, they turn to ESG — and the whole community benefits

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

The great power shift inside accounting firms

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
Thought Leaders

Structural flaw in Canada’s tax code harms workers when employers drag out collective bargaining

Retroactive pay system of collective agreements contains compounding financial penalty invisible in headline settlement figures but visible in take-home pay
Thought Leaders

Canada is spending billions to fix the wrong productivity problem

Canadian financial policy has crowded out the risk-taking that drives productivity asserts professor of finance and chartered professional accountant Manbo He
Thought Leaders

Meet a millionaire who wants Canada to tax the rich

Tech entrepreneur Avi Bryant is a member of the Patriotic Millionaires, a group of wealthy Canadians advocating for changes to the country's taxation system
Thought Leaders

Why can’t accountants prevent fraud?

How can the accounting profession prevent fraud — and protect both investors and the public — or is this a Sisyphean task?, asks Philip Maguire, CPA, CA