Thought Leaders
Thought Leaders
Why is it so difficult to handle whistleblower reports?
Accounting and ethics professors explain the agency theory behind effective whistleblower systems to avoid cases like LuxLeaks at PricewaterhouseCoopers
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Thought Leaders
The Foix decision: The long and uncertain reach of subsection 84(2)
The broader interpretation by the Federal Court of Appeal in a tax case involving a complex hybrid sale was a breath of fresh air says Allan Lanthier
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Thought Leaders
Black people bring unique perspectives to the accounting profession. Here’s how you can be an ally and why it’s important to do
Latisha Carter of Xero on bridging the opportunity gap for the Black community within accounting and other financial professions
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Thought Leaders
Quasi-criminal proceedings: OSC raises stakes and grapples with results
Doug McLeod and Daniel Szirmak of Blakes on CannTrust Holdings and the Ontario Securities Commission's difficulty obtaining quasi-criminal convictions
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Thought Leaders
Few of South Africa’s chartered accountants are black: hearing their stories suggests what to fix
In recognition of Black History Month, this article from South Africa provides insight into systemic barriers to the accounting profession for black accountants
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Thought Leaders
How large corporations make huge profits from hidden markups at the expense of consumers
Compound markups are inflating the costs of products at every point in the Canadian supply chain due to monopolistic practices says economics professor
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Thought Leaders
How a proposed app called TaxTrack could make taxes more democratic
Participatory budgeting is a direct opportunity for public involvement in how taxpayer dollars are spent and can revive trust in governments
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Thought Leaders
Gender diversity on corporate boards can improve organizational performance
Female board members are more likely to challenge ideas and opinions in a way the men were not, say Canadian accounting professors
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Thought Leaders
How hiring more women IT experts improves cybersecurity risk management
Two Canadian accounting professors on the role of gender in mitigating cyber risk
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Thought Leaders
Despite soaring profits, oil companies are not paying enough for their environmental damage
Oilsands producers are spending their windfall on buybacks and debt reduction rather than reinvestment, with implications for Alberta economy, taxation
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Thought Leaders
How Canada’s new credit card surcharge will affect consumers and businesses
Surcharges or cash discounts could be the solution to hidden interchange fees
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Thought Leaders
An open letter from David Marquis, VP and Canada Country Manager, Intuit
Today is International Accounting Day — an opportunity for all of us to pause, reflect and celebrate the work and investment you put into your clients
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Thought Leaders
To clean up Hockey Canada, financial transparency is a must
Transparency in financial disclosure is a crucial part of ethical, responsible governance, say Canadian accounting professors
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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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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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