- Financial accounting
- Deferred Taxes
- Estate Planning
- Pension Plans
- Personal Financial Planning
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Rick Robertson is an Emeritus Professor of Managerial Accounting and Control at Ivey Business School. He has a BA in Business Administration, and an MBA and PhD from Western University. He earned a CA with Ernst & Young and has completed the CICA In-depth Tax Course for practicing tax specialists. In 1991, to increase his practical tax knowledge, he began working full-time for Ernst & Young as a Senior Tax Manager in the London office. After two years of client service in the tax area, he returned to Ivey Business School and began the process of developing a managerially-oriented tax course.
Robertson's research interests lie in the area of accounting for corporate income taxes and the provision of pension benefits by corporations. He has taught extensively on professional accounting programs, has served on several committees of the Institute of Chartered Accountants of Ontario (ICAO) and was an elected council member of the ICAO for five years. He is currently one of two Ontario representatives on the CICA's International Qualifications Appraisal Committee. He was also involved in the development of a new accounting standard in Corporate Income Tax. He was a director of Stackpole Ltd., a TSX-listed company, serving as chair of the audit committee and currently is the audit committee chair for ADB Systems International Ltd.
- Managerial Accounting and Control
- Corporate Financial Reporting
- Taxation for Managers
- Financial Analysis for Non-Financial Executives (Executive Education)
- Strategic Management of Investor Relations (Executive Education)
- Maple Leaf Foods (Executive Education)
- Executive Education
- BA, Hons Bus - Western
- MBA, Western
- PhD, Western
- FCPA, FCA
Recent Refereed Articles
Conklin, D. W.; Robertson, D. A., 1999, "Tax Havens: Investment Distortions and Policy Options", Canadian Public Policy, January 25(3): 333 - 344. Abstract: Differences in business income tax rates among nations create the opportunity for tax minimization by diverting capital through lower tax jurisdictions. Furthermore, the opportunity to use a tax haven alters the relative rates of return between domestic and foreign investment. Financing reporting is often not sufficient to inform existing or potential stakeholders about the use of tax havens, limiting their ability to evaluate the risk of share price fluctuations in response to changes in tax regimes. For Canada, both national and international policy action is warranted in the context of these increasingly important issues.
Lanfranconi, C. P.; Robertson, D. A.; Entwistle, G. M., 1994, "The Incomplete Disclosure of Litigation-type Contingencies: Contemporary Canadian Evidence", Journal of International Accounting Auditing & Taxation, January 3(2): 169 - 185. Abstract: This article reviews the research on contingencies and presents the results of an empirical study of 66 litigation-type contingency disclosures within a sample of Canadian public companies' 1989 to 1992 financial statements. The study identifies specific shortcomings on both the existence and resolution dimensions of disclosure. These shortcomings could negatively affect a user's ability to predict the future impact of the contingency, assess the propriety of management's original disclosures, or properly revise their future decision models.
Lanfranconi, C. P.; Robertson, D. A., 1994, "Instructional Case: LynnGold Resources, Inc.", Issues in Accounting Education, January 9(2): 385 - 400. Abstract: The objectives of a case study involving LynnGold Resources Inc. are: 1. to develop an understanding of how gold loans are used as a financing vehicle by a gold mining company, 2. to develop an understanding of different methods of accounting for a liability and to determine whether a gold loan gives rise to a monetary liability, and 3. to generate discussion on how opportunity costs should be incorporated in financial statements.
- Director, ADB Systems International Ltd., Stackpole Ltd
- Senior Tax Manager, Ernst & Young, London
- Faculty Member, Wilfrid Laurier University
- CA, Clarkson, Gordon & Co, Kitchener
- Corporate Pension Plans
- Financial Planning