News

Filter by:

Limit to items where the date of the news item:
Date range
Limit to items where the date of the news item:
Limit to news where the title matches:
Limit to news items tagged with one or more of:
Limit to news items where the audience is one or more of:

The global Covid-19 pandemic has resulted in multi-jurisdictional, government-mandated temporary shutdowns of many businesses deemed non-essential. This has cut an enormous swath out of the world’s capitalist economies. 

An unprecedented level of government assistance to both businesses and employees has followed. In Canada, key government measures include payments to businesses as an incentive to hold on to staff, as well as emergency cheques for millions of employees out of work because of the social distancing requirements now in place to try and reduce the spread of the deadly influenza. 

“We’ve got a lot of people who are staring at lost income from employment or businesses being shut down, and we’re trying to prevent hardships or economic collapse by providing something to them,” says Andy Bauer, an assistant professor with the University of Waterloo’s School of Accounting and Finance.

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.

BEYOND TRANSFORMATIONAL
Setting the benchmark early in thought leadership

Prof. Adam Presslee, PhD
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.

business people walking around

Related party transactions (hereafter RPTs) involve a transfer of resources, services, or obligations between a reporting entity and a related party (SFAS 57; IAS 24). Although not all RPTs are “bad," prior research documents that some RPTs reflect insider opportunism and are harmful to shareholders.