Do you think a going concern opinion is a leading indicator of financial viability? Why or why not? If lagging, what is the value of such an opinion?
What are the benefits to a lender/investor of using convertibles? What are the benefits to the borrower/issuer? What are the downsides to both parties? Why are the bonds now being used more?
Online is the new reality, at least for now, replacing onsite. Re: the annual shareholder meeting for public companies, what are some of the pro/cons for shareholders? For management?
The wave of loans has not gone bad yet, but banks have recognized the losses now. What/where exactly is it in the accounting standards that requires the forward, anticipated, losses be recognized now?
“Professional skepticism” always, if you become an auditor, right? How is it operationalized on the job?
Yes, firms really do do adjustments to accruals, closing entries, etc. and close the books each quarter, but now remotely. Side-by-side communications speed the process, but now it’s remote. Could you adjust?
How can macro issues, such as the coronavirus, affect the usual relationship between stock prices and earnings announcements that beat expectations?
Do you think pressure to disclose more ESG-related data will force companies to adopt formal accounting standards that measure such data?
Microsoft pledges $1 billion on climate-related efforts, namely to become carbon “negative” by 2050. What do you think is the main catalyst for this, and do you think other firms will be able to follow their lead? Why or why not? What is meant by the phrase “regulators will react and capital will react”?
What is the main advantage of internal promotions to CFO? Main disadvantage? Does this have any bearing on your prospective career path?
Given the changing profile of management accounting, does this appeal to you? What are the skillsets you need to develop?
Why are goodwill impairments down? What causes impairments? Should we still consider going back to an amortization model of accounting for goodwill?
Is it improper to lean on customers to take delivery of inventory early, so the firm (the seller) can book revenues to “hit the number”?
Have you ever thought about the earnings release date (i.e., the day of the week) as being “corporate body language”? What effect can the choice of the week day have on valuations?
What do you think will be the long term result of compliance/non-compliance with the voluntary adoption of the new code in the UK with respect to ESG and similar disclosures?
Do you believe that the FASB should be forced to change the accounting for human capital? Why or why not?
