proxy voting
Companies can use “connected directors” to lessen the influence of proxy advisory firms on mutual fund firms
telephone coil

The many hidden ways your emotions affect your investment decisions, and how emotional intelligence can make you a savvier investor


For any other profession, customer relationship management is a great marketing tactic. For auditors, it makes them identify too readily with a client’s overly aggressive accounting approach

growing investment

Closer monitoring and better quality information give some institutional investors out-sized influence on corporate performance

The recruitment messaging of public accounting firms has shifted to prioritize the commercial values of the employment experience over the traditionally touted professional values of the auditing field.

CPAs who leave their positions as auditors to become accountants in private industry often find themselves on the other side of the audit engagement as auditees. Here, they have the power to shape the engagement in ways that jeopardize audit independence.

Aspiring CPAs are drawn to the transformative power of the Big Four experience to endow them with a coveted professional identity. Within three years, though, half of all entry-level auditors leave public accounting.

oil sands
In the face of falling oil prices and rising interest rates, Canada’s economy remains buoyant. But the growth cycle is nearing an end
As junior lenders, bondholders benefit when big banks monitor loans, but the risk of creditor conflict is eventually priced in
toys r us bankruptcy
Firms seeking Chapter 11 protection may want to shop for a judge with plenty of on-the-job experience
Bank of Canada's Poloz: Boosting numbers of youth, women, Indigenous people, Canadians with disabilities, and recent immigrants "a prize worth pursuing"
accounting service
It's assumed that public companies shopping around for a favourable audit opinion have something to hide. Instead, they may be acting as proper corporate stewards
early voting site
High social capital means a lower cost of loan capital
In applying a dose of reality to the cryptocurrency craze, the futures market lives up to its promise

Smith School of Business

Goodes Hall, Queen's University
Kingston, Ontario
Canada K7L 3N6

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