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
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
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
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
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?
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
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
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
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
Thought Leaders

Most companies buying renewable energy certificates aren’t actually reducing emissions

Accounting sustainability standards must change say academics
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
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