How is a “bad” M&A deal reflected in accounting measures? Do you think firms do pay more for a target in anticipation of being able to carry out the integration efficiently and effectively?

Do you think that policy innovation and related execution is greater at a national level compared to that from a global structure? Do you think Ireland will develop its own independent tax policy, apart from the EU? Is this a positive development? Why or why not?

Apple has been ordered to pay additional tax by the EU on profits in Ireland. Do you agree with the EU ruling? How could you determine if Apple has accrued a liability for potential future taxes on these foreign earnings?

If you were CEO or CFO of a firm, what are the various factors you would consider in whether to buy back stock, pay a dividend, and/or invest in capex? Do you agree that the current trend in the market is unsustainable? What do you foresee happening? When?

Cisco has announced a restructuring charge of up to $700 million to cover layoffs of employees. What entry will Cisco make to record the charges? Will the loss be reported on the income statement “above the line” or “below the line”?

Should gains on property sales for Lenovo be part of operating income (above the line) or should they be below the line? Does it matter?

Do you think the SEC is right to require firms to disclose gender and race of board members? Why or why not?

Firms are subsidizing employees’ cost of getting and maintaining credentials/certifications. What does this signal to you? How might it affect your career choice?

Tim Cook at Apple says Apple will not repatriate overseas profits until the U.S. rate is “fair.” How could you see whether Apple accrued or did not accrue a liability for U.S. taxes on foreign earnings?

If you are interested in audit, how could you tailor your interests and skills to fit the growing needs cited in the article?

If you were on the board of directors, how would you try to quantify synergy as part of your due diligence responsibility in M&A? Is it necessary to do so?

So, apparently some firms steer analysts to lower their forecasted earnings, and then these firms announce earnings that, surprise, beat the forecast. Is this a problem that needs to be fixed? If so, how?

Firms who are “heavy users” of non-GAAP (pro forma) earnings measures (“EBBS”) seem to have a higher propensity of accounting problems, resulting in accounting restatements. What might be the connection? If the relation between use of non-GAAP measures and accounting problems is established to be systematic, what do you propose as a solution?

What are the reasons for CFO turnover? Which ones are preventable from “better” hiring? Does it surprise you about the stock price effects of early CFO departure? Why or why not?

Why do you think the IPO market is weak and new startups are opting to sell themselves rather than go public? If you were an entrepreneur of a startup, what would you consider in making the decision?

The SEC wants to eliminate duplicative disclosures found elsewhere in the financial statements. How did the disclosure system get to the point where certain disclosures are required in two different places. What are some implications of eliminating duplicate disclosures? Who benefits from the proposed change? Who might lose?

Why do you think Electronic Arts decided to discontinue reporting non-GAAP measures? Who benefits from this? Who loses? Do you think their decision is a good one?

What would you do, as a CFO, to try to offset the increase in the underfunded status of your DB pension plan caused by declining interest rates?

BP will accrue a charge in the current quarter of several billion for the 2010 Gulf of Mexico oil spill. Why do you think it has taken so long for BP to be able to estimate the damage and accrue such a charge? What is the threshold for accruing such charges under U.S. GAAP? Under IFRS?

In what roles do you see technology being sophisticated enough to displace humans in the accounting profession? Who benefits from this?