Thought Leaders

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
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
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
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
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
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