Thought Leaders
Thought Leaders
An ethical workplace culture can prevent corporate fraud by aiding whistleblowers
Four Canadian accounting professors say corporate codes of conduct can offset the failures of audit committees in helping to prevent fraud
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Thought Leaders
The Accounting Profession: Generally Accepted Unethical Conduct?
As a profession, accountants are aiding and abetting unethical tax avoidance, yet feel that our behaviour falls within our code of ethics, says Nick Shepherd
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Thought Leaders
Pension priorities in insolvency: Will Bill C-228 finally make them a reality?
Despite legitimate concerns from the insolvency community, a private member's bill has quietly gained traction says David Bish of Torys LLP
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Thought Leaders
If accounting had been invented in the 21st century, would we do the same again?
Nick A. Shepherd on the constraints of accounting in the knowlege economy
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Thought Leaders
Indigenous people pay taxes: Demythologizing the Indian Act tax exemption
Most Indigenous people in Canada pay tax. Do they get the same level of service?
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Thought Leaders
Valuing your workforce: Why the accounting profession should focus on intangibles, not operating costs
Nick A. Shepherd on assessing the value of a workforce in an asset-light economy
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Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part II
Allan Lanthier: The OECD rules were developed by committee after committee and compromise after compromise, and it shows
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Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part I
Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax
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- VIEWS 160
Thought Leaders
Corporation tax: Why plans to set a global rate are too complicated and need a new approach
The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
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Thought Leaders
Most companies buying renewable energy certificates aren’t actually reducing emissions
Accounting sustainability standards must change say academics
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Thought Leaders
Canada faces huge physical costs from climate change, making net zero a great investment
Tackling climate change more than pays for itself say new finance study
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Thought Leaders
Substantive CCPCs: Is the tax deferral game over?
Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
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- VIEWS 160