Waterloo professor distills responsibility of accountants faced with suspected regulation non-compliance
Krista Fiolleau, associate professor in the School of Accounting and Finance (SAF) has recently published a chapter titled “The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics” within the Research Handbook on Accounting Ethics alongside co-authors Pier-Luc Nappert from Université Laval and Linda Thorne from the Schulich School of Business. NOCLAR, an acronym meaning non-compliance with laws and regulations is discussed extensively throughout the chapter.