Thought Leaders

Thought Leaders

PwC Australia ethics breach: Differences in Canadian and Australian CPA regulation

Though similiar, there are important differences between Australian and Canadian professional rules of conduct explains accounting professor George Gonzalez
Thought Leaders

Ethnic diversity is still a serious issue at the top level in accounting firms

Research suggests women and minorities are under-represented at senior positions in Canadian accounting firms despite measures to improve diversity
Thought Leaders

Taxes aren’t just about money — they shape how we think about each other

Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good
Thought Leaders

10 reasons why Canadians are still dissatisfied with the economy, despite the upswing

Four accounting academics explain the disconnect between the pessimism of Canadians and an economy that seems headed for a soft landing
Thought Leaders

Here’s what we can learn from Canada’s response to inflation in the 1980s and 1990s

Inflation is a tax on households, but don’t expect prices to revert to pre-pandemic levels, as interest rates could stay where they are for several more months
Thought Leaders

Why do some organizations’ boards fail? The answer might lie in how directors perceive their expertise and responsibilities

Board directors develop their own oversight style and interpretations of responsibilities says accounting Professor Oriane Couchoux, PhD, CPA
Thought Leaders

Driving the best possible bargain now isn’t the best long-term strategy, according to game theory

Negotiating a new deal? New research suggests that a nonzero-sum game strategic approach to negotiating may produce more value creation in the long run
Thought Leaders

Why the world is turning away from the US dollar

Geopolitical divisions with the United States will continue to cause additional friction and the role of the US dollar is almost certain to become more limited
Thought Leaders

Canadians are losing faith in the economy — and it’s affecting their perception of inequality

A tax system that favours the wealthy is among perceptions of inequality that are contributing to disillusionment among Canadian workers
Thought Leaders

Australia has one of the weakest tax systems for redistribution among industrial nations – Stage 3 tax cuts will make it worse

Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers
Thought Leaders

Is capitalism dead? Yanis Varoufakis thinks it is – and he knows who killed it

In light of the deal between Canada and Google, we present this thought leadership article on technofeudalism, an economics term coined by Yanis Varoufakis
Thought Leaders

Opinion: The future of a unified Canadian accounting profession

There was a time when the Canadian accounting profession looked like it was headed towards specialization. What happened?, asks Nick A. Shepherd