If you browse Kayras Engineer’s LinkedIn profile, you’ll notice his passion for volunteering.
Even during this time of isolation, the fourth-year accounting and finance student is finding ways to give back, leveraging his skills by offering free income tax services to the community and delivering groceries to those in need.
Worrying about finances can impact your physical and mental well-being and create strain within relationships. In a summary of research communicated by the Financial Consumer Agency of Canada, 48% of Canadians say they’ve lost sleep because of financial worries.
Facing an unprecedented global crisis, it’s natural to turn to taxes for comfort. As strange or unwanted a claim as this seems, our tax system reflects our societal wants and needs, and the behaviours we wish to encourage or discourage.
We investigate how board expertise affects chief executive officer (CEO) incentives and firm value. The CEO engages in a sequence of tasks: first acquiring information to evaluate a potential project, then reporting his or her assessment of the project to the board, and finally implementing the project if it is adopted.
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.
On the evening of Wednesday, June 12th, 2019, I had the pleasure of attending the School of Accounting and Finance’s (SAF) convocation ceremony, celebrating the graduation of 250 Accounting and Financial Management (AFM) students, 23 Computing and Financial Management (CFM) students, 15 Master of Taxation students, and 2 PhD of Accounting students. This marks the second year in a row where SAF had its own dedicated convocation ceremony, and the first including CFM students, who graduate with the Math faculty on alternating years.
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.
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.
Policy makers and regulators generally believe firms should enlist directors with more expertise. For example, the U.S.