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Tuesday, December 10, 2019

SAF Grads Continue to Achieve!

SAF Grads Continue to Achieve!

We are happy to advise that the CBV Institute’s 2019 Membership Qualification Exam (MQE) went off without a hitch this past September and its results were recently announced.   It gives us great pleasure to share the list of SAF grads below who represent over 9% of this year’s successful candidates.

Monday, October 7, 2019

Management Accounting Section - Early Career Research Award

BEYOND TRANSFORMATIONAL
Setting the benchmark early in thought leadership

Fundamentally, we all have to work to fund our current lifestyles. However, if we weren’t paid to work, would we want to continue to work? This question, and the bigger question of how do we motivate employees to perform? is the focus of Adam Presslee’s (PhD ’14, CPA, CA) research. “I am fascinated by the various factors that can affect employee motivation.”

Monday, May 27, 2019

New ethics for a new normal

BEYOND RELEVANT

Uber’s data breach, Facebook’s Cambridge Analytica leak, and Amazon Alexa’s spying scandal — these are just some of the crises from the past year that illustrate how important ethical decision-making remains as we fall headlong into the digital revolution. The uproar that has engulfed these industry giants are a testament to the foresight of the Centre for Accounting Ethics’ 2019 Symposium, “The Impact of Technology on Ethics, Professionalism Judgment in Accounting." This is especially true, as planning for the event began in 2017. Symposium organizers Linda Robinson and Krista Fiolleau tell us what it takes to make Accounting Ethics smarter in an age of smart technology.

Monday, May 13, 2019

Does corporate income tax avoidance require risk-taking?

 

In a recent study published in The Accounting Review, Assistant Professor Kaishu Wu, School of Accounting and Finance and his colleagues David Guenther and Ryan Wilson (both at the University of Oregon) examine whether high levels of corporate income tax avoidance are achieved with additional risk-taking. In other words, do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?

Monday, May 13, 2019

Unrecognized Asset Values affect the Relation between Equity Returns and Debt Valuation Adjustment

When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income? The answer is yes under the accounting standard SFAS No. 159 of the U.S. GAAP.

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