Photo of TonyQ and A with the experts: COVID-19 and the insurance industry

Tony Wirjanto, a curator for Insurance and Asset Management for the World Economic Forum and professor at the School of Accounting and Finance, takes us through how COVID-19 has affected the insurance industry, and what can be done about it 

Assessing the CRA    Ken Klassen

Ken Klassen and Nick Pantaleo's research paper: Assessing the Canada Revenue Agency: Evidence on Tax Auditors’ Incentives and Assessments


demersESG factors and market crash

RESEARCH PAPER: ESG didn’t immunize stocks against the COVID-19 market crash.

<--break->Are Bounty Whistleblower Programs Effective?christine weidman 

Whistleblowers play an important role in the detection and deterrence of corporate fraud. 


Which is More Motivating, Cash Rewards or Gift Card Rewards? adam pressleealan webb

Gift card rewards may be an effective means of sustaining the motivation of weaker performers to work hard – a problem of particular importance when employees compete against one another for rewards.


Necessary Evil or Valued Team Member? tim bauer

Relationships matter when auditors and IT specialists work together but they don’t always see their relationship the same way, or in a good way. 


Analyst's Residing Country and Research Report Biasalan huang

When reading an analyst’s report, pay special attention to where the analyst is from, not which brokerage the analyst is affiliated with or where the firm that is covered is headquartered.


Wait, what? Shareholders Prefer their Corporations to Pay Taxes?  andrew bauer

They do when incentives like shareholder credits for corporate taxes paid exist.


The association between director overcompensation and related party transactions prone to insider opportunismRoss Lusaisan saiy

This study provides empirical evidence on the association between independent directors’ compensation and related party transactions suggesting that overcompensating directors has an adverse effect on their independence and the effectiveness of board monitoring.


Does Board Expertise Always Enhance Firm Performance?Jie Joyce Tian

Policy makers and regulators generally believe firms should enlist directors with more expertise. 


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

When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income?


Does corporate income tax avoidance require risk-taking?Kaishu Wu

Do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?