State of Business Financing: Hazards Ahead?
by Helen Brand, Chief Executive, ACCA | September 8, 2015 | Viewpoint

Since 2008, lending conditions have been affected deeply both by the fallout from the financial markets crash, and related austerity measures in Europe.

Avoiding “Tax Chaos” in the Globalized, Digital 21st Century
by Russell Guthrie, Executive Director, Professional Relations, and CFO, IFAC | September 22, 2015 | Viewpoint

Toward the end of the OECD’s original plan for tackling international taxation—contained within quite understated “background” material—is a short paragraph that culminates in foretelling “global tax chaos”

Reporting on Banks’ Regulatory Capital: A Role for Auditors?
by Michael Izza, FCA, Chief Executive, ICAEW and Megan Zietsman, IAASB Member and Chair of the Group Audits and the Enhancements Working Groups | October 6, 2015 | Viewpoint

Some of the most fundamental indicators of the strength and resilience of banks are reported outside of their financial statements. The Institute of Chartered Accountants in England and Wales (ICAEW) believes that

The Importance of Winning the Beauty Contest
by Fayez Choudhury, Chief Executive Officer, IFAC | October 20, 2015 | Viewpoint

The business world’s version of the beauty contest – those award schemes, surveys and rankings of great places to work such as Fortune’s 100 Best Companies to Work For - seem to increasingly earn headlines

Raising the Quality Bar in Financial Reporting: The Singapore Journey
by Kenneth Yap, Chief Executive, Accounting and Corporate Regulatory Authority | November 3, 2015 | Viewpoint

This year, Singapore celebrates its golden jubilee. Fifty years ago, the lack of a hinterland, a weak economy, and an unskilled labor force made the nation’s survival tenuous.

The “Sharing Economy” Presents Challenges and Opportunities for the Profession
by Alta Prinsloo, Executive Director, Strategy, and Chief Operating Officer, IFAC and Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | November 17, 2015 | Viewpoint

Over the past few years there’s been exponential growth in the sharing economy, characterized by collaborative consumption where we share space, cars, skills, whatever. 

When Change Isn’t an Option but a Mandate: What Big Data Is Doing to Accounting
by Brian Sommer, TechVentive Founder and Technology Industry Expert | December 1, 2015 | Viewpoint

Change often creeps up on us slowly, and then it’s all over us. That’s happening in accounting circles today particularly as it pertains to big data. And, the changes it’s triggering will cause fundamental reassessments of what practitioners do and

Surprising Effects of Mandatory Auditor Rotation on Audit Quality
by Kendall O. Bowlin, University of Mississippi; Jessen L. Hobson, University of Illinois at Urbana-Champaign; and M. David Piercey University of Massachusetts – Amherst | December 15, 2015 | Viewpoint

As new auditor rotation mandates are debated and adopted or rejected worldwide, a new research study takes a different approach to assessing the effects of these mandates on audit quality.

SMEs Must Look to Multinational Neighbors to Realize Growth Ambitions
by Gail McEvoy, Principal Partner, McEvoy Craig Accountants & Auditors and IFAC Board Member | January 12, 2016 | Viewpoint

Small and medium enterprises (SMEs) dominate the world business stage—they are estimated to account for almost 95% of enterprises worldwide and approximately 60% of private sector employment. They are key engines of job creation and

The Power of One
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | January 26, 2016 | Viewpoint

Since the global financial crisis, the public’s trust in business institutions has been severely eroded, and it shows little sign of coming back in a hurry. I don’t believe most people going into business do so with the idea of acting unethically, but there

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