GAA Accounting

The Journal of the Global Accounting Alliance

16/06/2017
by GAA Accounting
Comments Off on Leading from the front

Leading from the front

By Ros O’Shea Following a decade or more of high-profile cases of corporate corruption, society’s trust in business leaders to ‘do the right thing’ has reached an all-time low. Stakeholders are now demanding that companies and their leaders restore that … Continue reading

16/06/2017
by GAA Accounting
Comments Off on Professional judgment: What it is and how to handle it

Professional judgment: What it is and how to handle it

It may not be obvious, but we form judg­ment about almost everything: a friend or person, a property, a movie, etc. We usually form these views or judgments based on facts and complete information. The same applies in a professional … Continue reading

17/02/2017
by GAA Accounting
Comments Off on The new intolerance in the age of Trump

The new intolerance in the age of Trump

By Trevor Wilson Would Donald Trump’s infamous “locker-room banter” count as unacceptable workplace behaviour? As I was standing at an intersection recently, I glanced over at the pole on the corner and was greeted by a poster entitled “Dear White … Continue reading

12/12/2016
by GAA Accounting
Comments Off on Suspicious minds

Suspicious minds

By James Kelly The recent Wells Fargo scandal involving unauthorized bank accounts is one of many cautionary tales for business leaders. James Kelly examines how companies, and accounting professionals, can help create a secure corporate culture. Corporate fraud or misfeasance … Continue reading

14/10/2016
by GAA Accounting
Comments Off on But everyone’s doing it

But everyone’s doing it

By Karen Wensley How can we prevent people from interpreting “aspirational” goals as an invitation (or a directive) to cheat? One of the most common rationalizations for bad behaviour is the “standard practice” argument — everyone is doing it. It’s … Continue reading

13/10/2016
by GAA Accounting
Comments Off on How to make culture count

How to make culture count

By Michelle Perry Culture audits are a new phenomenon for auditors, boards and regulators but in the wake of market conduct abuses, the benefits of such audits are gaining traction, reports Michelle Perry. If company boards are in any doubt … Continue reading