Executives are switching away from options to restricted stock. Why? Is this change in executive compensation a “good” thing for corporate governance? Why or why not?

Does this article make you want to consider an accounting career outside of the Big 4? Why or why not? What skill will you need for the changing roles?

If you were the CFO of Monsanto, what options do you have to try to counter market volatility and its effects on the pension funded status? Which would you choose? Why?

Are accountants introverts? Would they make great entrepreneurs? Why or why not? What are some possible implications for your career choice?

The SEC uses “in-house” administrative judges to handle proceedings that is brings against corporations. Is this a good idea? Why or why not? Is it “fair”?

What are the reasons Newell Rubbermaid wants to buyout pensioners (from their defined benefit plans)? Does this move by Rubbermaid provide information about Rubbermaid’s future? How do you think the stock market reacted to this story?

Why is Lowe’s able to extend payment terms? How does this help free cash flow? What are the downsides to pushing out payments to suppliers?

If you were CEO of a U.S. firm, would you still try to do a tax inversion? What obstacles would you have to overcome? Or, would you spend more on lobbying to try to get the tax laws changed?

How would you develop a decision rule about whether to do a sale-leaseback? Would you use a time-value component? If so, how would you choose the discount rate?

If you are wanting to IPO your firm, what lessons can you take, if any, from this article about conducting your “road-show?”

Should the statute of limitations for prosecuting fraud be extended from 5 years to 10? Why or why not? What are the downsides to the proposed legislation?

If you are wanting to IPO your firm, how would you choose the state in which to incorporate? Why would Delaware not be as attractive as before? Where would you go, if not there?

Oracle cut the expiration date of its stock option grants from 10 years to 5. Why? What does this do to the value of the options? Why is the value affected in this way?

If you were CFO of a firm with a DB pension plan, why would you switch to mark-to-market pension accounting from the deferred-recognition/smoothing model? What is the benefit? What are the costs?

Do you think it is a good idea for publicly traded firms to stop quarterly reporting and move to a less frequent reporting cycle, such as semi-annual? Why or why not? What are the costs? The benefits?

Are CEOs worth their pay? How would you devise a test to determine an answer to the question? Who will be helped by the new SEC disclosure rule on executive pay? How will they be helped?

Fiat Chrysler was fined around $100 million. How would you determine if the firm accrued the penalty? By looking at the note pertaining to income taxes, how would you determine if any of the amount is tax deductible?

Do you agree with the author that capitalism cannot (or struggles to) create a just society? Do you think accounting measurement and reporting systems play any part in this contention, if true? If so, how?

So the FASB has postponed the effective date by which firms must adopt the new revenue recognition rule. What might this say to you about the cost of the new standard? How would you measure the cost? How would you measure the benefit of the standard?