useful if they stimulate continual, thoughtful consideration of Canada's institutional arrangements. I discuss various …. Canada's financial reporting institutions, like all institutions, are not perfect, so we must always listen to their critics …

to aggressive accounting choices. The alternative hypothesis is the economic insurance hypothesis which predicts that … firms will over-invest in directors' and officers' liability insurance coverage independent of their aptitude for accounting … manipulation because of the managers' risk aversion. Aggressive accounting is measured using regulatory accounting enforcement …

useful if they stimulate continual, thoughtful consideration of Canada's institutional arrangements. I discuss various …. Canada's financial reporting institutions, like all institutions, are not perfect, so we must always listen to their critics …

is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing … 11 Canadian SME's to: (1) determine the extent to which widely accepted management accounting techniques and tools are … not being used. We find that of the 19 well-known management accounting techniques addressed in our interviews, only a …

In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on … accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to … requiring only PC. More recently, the International Accounting Standards Board (IASB) has decided to issue a new standard that …

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting …

the "halfway" approach of the now rescinded CICA exposure draft. Thus, the public interest in Canada may not be served by …

The Canadian Accounting Standards Board (AcSB) recently issued an exposure draft to adopt separate GAAP for private … mechanism for financing the standard setting board, the need to ensure compatibility between accounting and auditing standards …