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Taking stock and moving forward: a review of the accounting ethics literature

April 16, 2024

A research project entitled "Taking stock and moving forward: a review of the accounting ethics literature", and presented by Dr. Erica Pimentel (Assistant Professor of Accounting at Smith) has been approved for funding by the Advisory Committee of the CPA Ontario Centre for Corporate Reporting and Professionalism. Read more Taking stock and moving forward: a review of the accounting ethics literature

Upcoming third edition of the Qualitative Symposium

April 16, 2024

The Centre is pleased to announce that a third edition of the Qualitative Methods Symposium on Auditing, Governance, and Professionalism in context will be held as part of the 2024 CAAA Conference in Halifax. Read more Upcoming third edition of the Qualitative Symposium

Let's Not Experiment With Cryptos

November 24, 2021

“There is no justification for taking so much risk collectively with a politico-financial project that remains, at best, experimental,” Bertrand Malsch, Erica Pimentel and Nathaniel Loh of Smith’s CPA Ontario Centre for Corporate Reporting and Professionalism write in Wealth Professional. Wealth Professional Let's Not Experiment With Cryptos

When Companies Massage the Books, the Environment Takes a Hit

July 21, 2021

Managing earnings involves the manipulation of financial reporting by publicly traded companies in order to misrepresent how well they’re really doing. Companies might insert a low-ball estimate of bad debt or delay the announcement of a capital project — anything that can help a struggling public company report an extra cent or two of earnings per share in its quarterly or annual statement and avoid negative buzz and a stock sell-off. The Conversation When Companies Massage the Books, the Environment Takes a Hit

4 Ways Companies Can Avoid Post-pandemic Employee Turnover

June 17, 2021

With pandemic-related lockdowns being lifted around the world, businesses are announcing plans to bring employees back into the office. Considering the widespread isolation and Zoom fatigue of the past year, one might expect employees to welcome a return to the office. The Conversation 4 Ways Companies Can Avoid Post-pandemic Employee Turnover

Financial Professions Must Pivot to Stave off Technological Extinction

January 25, 2021

Blockchain technology threatens to upend the financial sector. While this presents an opportunity to reduce costs for businesses and consumers alike, it may also make some professions, like accounting, obsolete. What can financial professionals do to reposition and rebrand themselves in the face of potential extinction? The Conversation Financial Professions Must Pivot to Stave off Technological Extinction

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New Frontiers in Auditing: Risk and Opportunities in the Blockchain Sector

October 7, 2021

The blockchain sector has introduced novel, technologically sophisticated and risky propositions that challenge auditors’ ability to offer assurance to this emerging sector. In this webinar, we will provide an overview of the challenges associated with auditing crypto assets.

Read more New Frontiers in Auditing: Risk and Opportunities in the Blockchain Sector

Alternative Accounts Conference

May 19, 2019

The Alternative Accounts Conference brings together accounting faculty and doctoral students from North America and beyond who are interested in alternative accounting research.

Read more Alternative Accounts Conference

News

November 1, 2009 Transparency, Accountability and Trust in Canada's Charities
April 13, 2009 Governance Principles Not Platitudes
June 1, 2008 No Need to Chase 'Holy Grail'
March 31, 2008 Centre Commissioned Research: 'Best in Class' Annual Reports: Results of A Focus Group
January 1, 2008 Fraud in Canadian Nonprofit Organizations - As Seen Through the Eyes of the Canadian Newspapers
October 14, 2007 Management’s Evaluation of Design Effectiveness of Internal Controls Over Financial Reporting
March 20, 2007 Queen's School of Business Launches Canada's First Research-focused Centre for Governance
December 18, 2006 Queen's School of Business Researchers Reveal First-ever Study of Canadian SOX Compliance
December 1, 2006 An Early Look at Internal Controls in Canadian Public Companies