Accounting /desautels/taxonomy/term/211/all en Accounting Area Presents Ernst & Young Speaker Series: Vishal Baloria /desautels/channels/event/accounting-area-presents-ernst-young-speaker-series-vishal-baloria-358530 <h2><b>Vishal Baloria</b></h2> <h3><b>Associate Professor, Accounting<br /> University of Connecticut </b></h3> <p><strong><big>Are Two Chiefs Better Than One? Financial Executives and Layoffs</big></strong></p> Tue, 20 Aug 2024 19:54:15 +0000 john.sawaya@mcgill.ca 1206661 at /desautels Accounting Area Presents Ernst & Young Speaker Series: Zvi Singer /desautels/channels/event/accounting-area-presents-ernst-young-speaker-series-zvi-singer-358370 <h2>Zvi Singer</h2> <h3>Professor, Department of Accounting<br /> HEC Montreal</h3> <p><strong><big>ESG Assurance and Comparability of Greenhouse Gas Emission Disclosures</big></strong></p> Thu, 15 Aug 2024 12:21:10 +0000 john.sawaya@mcgill.ca 1195153 at /desautels Accounting Area Presents Ernst & Young Speaker Series /desautels/channels/event/accounting-area-presents-ernst-young-speaker-series-356593 <p><em><strong>Private merger negotiation responses to ongoing tax legislation</strong></em></p> <p><strong>Abstract:</strong></p> Wed, 03 Apr 2024 20:15:50 +0000 arsh.prakash@mcgill.ca 1090761 at /desautels Accounting Area Seminar Ernst & Young Speaker Series: Alexander Edwards /desautels/channels/event/accounting-area-seminar-ernst-young-speaker-series-alexander-edwards-356524 <h2>Alexander Edwards</h2> <h3>Professor, Joseph L. Rotman School of Management<br /> University of Toronto</h3> <p><em>Private merger negotiation responses to ongoing tax legislation</em></p> Thu, 28 Mar 2024 19:53:27 +0000 john.sawaya@mcgill.ca 1078518 at /desautels Accounting Area Seminar Ernst & Young Speaker Series: Mary Ellen Carter /desautels/channels/event/accounting-area-seminar-ernst-young-speaker-series-mary-ellen-carter-352631 <h2>Mary Ellen Carter</h2> <h3>Professor, Joseph L. Sweeney Chair</h3> <h4>Carroll School of Management, Boston College</h4> <p><em>Avoiding the Third Rail Changes in Conference Call Content Following CEO Play Ratio Disclosures</em></p> Fri, 10 Nov 2023 15:40:35 +0000 john.sawaya@mcgill.ca 526275 at /desautels Delve: Why Accounting Holds the Key to Successful Sustainability Initiatives, with Brian Wenzel /desautels/channels/news/delve-why-accounting-holds-key-successful-sustainability-initiatives-brian-wenzel-348619 <p>What does accounting have to do with sustainability? Essentially, everything. Just as research and regulations around sustainability have expanded in recent years, so has sustainability accounting, focusing on activities of an organization that have a direct impact on its environmental, social, and governance (ESG) aspects.</p> Mon, 05 Jun 2023 19:06:34 +0000 angela.l.williams@mcgill.ca 102508 at /desautels 2023 Æ»¹ûÒùÔº Accounting Research Conference: Accounting for Sustainability /desautels/channels/event/2023-mcgill-accounting-research-conference-accounting-sustainability-348021 <p>The 3<sup>rd</sup> biennial 2023 Æ»¹ûÒùÔº Accounting Research Conference: Accounting for Sustainability will take place in person on Æ»¹ûÒùÔº's campus on June 7-8, 2023.</p> Tue, 25 Apr 2023 19:35:28 +0000 angela.l.williams@mcgill.ca 88423 at /desautels Accounting Area Presents: Ernst & Young Speaker Series /desautels/channels/event/accounting-area-presents-ernst-young-speaker-series-348431 <h2>Brian Cadman</h2> <h3>University of Utah, David Eccles School of Business</h3> <h4>The Consequences of Restricting the Distribution of Earnings for Tax-Exempt Organizations</h4> <p>Friday, May 26, 2023<br /> 11:15 AM – 12:45 PM<br /></p> Wed, 24 May 2023 14:07:27 +0000 angela.l.williams@mcgill.ca 88832 at /desautels Does Private Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13 /desautels/channels/news/does-private-country-country-reporting-deter-tax-avoidance-and-income-shifting-evidence-beps-action-331536 <p><strong>Author:</strong> <strong><a href="/desautels/preetika-joshi">Preetika Joshi</a></strong><br /> <br /> <strong>Publication:</strong> <em>Journal of Accounting Research</em>, Volume 58, Issue 2, May 2020, Pages 333-381.<br /> <br /> <strong>Abstract:</strong></p> Tue, 15 Jun 2021 13:17:27 +0000 julie.lapalme@affiliate.mcgill.ca 80882 at /desautels Professor Dongyoung Lee awarded 2019 SSHRC Insight Development Grant /desautels/channels/news/professor-dongyoung-lee-awarded-2019-sshrc-insight-development-grant-301462 <p><strong><a href="/desautels/dongyoung-lee">Dongyoung Lee</a></strong>, Assistant Professor in Accounting, awarded 2019 SSHRC Insight Development Grant</p> Wed, 09 Oct 2019 14:57:29 +0000 angela.l.williams@mcgill.ca 74929 at /desautels Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms /desautels/channels/news/winning-losing-game-side-effects-perceived-tournament-promotion-incentives-audit-firms-289588 <p><strong>Authors: Jorien Pruijssers</strong>, Pursey Pmar Heugens and Hans J. Van Oosterhout</p> <p><strong>Publication: </strong><em>Journal of Business Ethics</em>, Forthcoming</p> <p><strong>Abstract:</strong></p> Wed, 12 Sep 2018 19:25:27 +0000 angela.l.williams@mcgill.ca 73257 at /desautels Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea /desautels/channels/news/does-presence-female-executives-curb-earnings-management-evidence-korea-284604 <p><strong>Authors: </strong>Hyun Ah Kim, Seok Woo Jeong, Tony Kang and <a href="/desautels/dongyoung-lee"><strong>Dongyoung Lee</strong></a></p> <p><strong>Publication: </strong><em>Australian Accounting Review</em>, Vol. 27, No. 4, December 2017</p> <p><strong>Abstract:</strong></p> Thu, 08 Feb 2018 18:15:12 +0000 julie.lapalme@mcgill.ca 68353 at /desautels ‘Shareholder capitalism’ sparks controversy /desautels/channels/news/shareholder-capitalism-sparks-controversy-326959 <p>The news that more than 60 publicly held Canadian firms have received the Canadian Emergency Wage Subsidy (CEWS) while continuing to pay out dividends has sharply divided public opinion this week. Professor <a href="/desautels/preetika-joshi"><strong>Preetika Joshi</strong></a> enters the debate, pointing to the complexity of balancing profit with corporate responsibility during a crisis.</p> <p><a href="https://financialpost.com/investing/kevin-carmichael-on-the-question-of-cews-and-dividends-investors-will-ultimately-decide" target="_blank">Learn more</a></p> Thu, 10 Dec 2020 19:57:13 +0000 angela.l.williams@mcgill.ca 76719 at /desautels 68 Canadian companies pay out billions in dividends while receiving government subsidies /desautels/channels/news/68-canadian-companies-pay-out-billions-dividends-while-receiving-government-subsidies-326790 <p>A recent investigation reveals that as 68 publicly-traded Canadian companies received at least $1.3 billion government assistance through the Canadian Emergency Wage Subsidy (CEWS), they paid out more than $5 billion in dividends during the same time period. According to Professor <a href="/desautels/preetika-joshi"><strong>Preetika Joshi</strong></a>, certain countries were more discerning than others when distributing corporate subsidies.</p> Tue, 08 Dec 2020 00:03:04 +0000 angela.l.williams@mcgill.ca 76702 at /desautels New policies needed to address the CEWS controversy /desautels/channels/news/new-policies-needed-address-cews-controversy-326964 <p>Between April and September 20, 53 publicly-held Canadian companies paid out nearly $2 billion to their shareholders despite receiving more than $10 million in federal assistance through the Canadian Emergency Wage Subsidy (CEWS). Prof. <a href="/desautels/preetika-joshi"><strong>Preetika Joshi</strong></a> proposes policy changes that will direct future subsidies to the companies that need them most. <a href="https://www.cbc.ca/news/canada/montreal/cews-wage-subsidy-jobs-covid-1.5834790" target="_blank">Learn more</a></p> Thu, 10 Dec 2020 20:16:11 +0000 angela.l.williams@mcgill.ca 76725 at /desautels