Wharton professor Daniel Taylor discusses his research on trading activity spikes around the audit report date. Audit reports — and the requirement that public companies file audited financial ...

The Internal Revenue Service (IRS) recently released its fiscal year (FY) 2025 Data Book, which offers an important message for corporate taxpayers: lower audit volume and reduced year-end staffing do ...

Corporate auditing is not normally seen as a creative act. Yet in-house audit guidelines at the Big 4 firms grant individual auditors a significant degree of discretion. And it turns out that there is ...

Corporate culture is the shared beliefs and values of the employees of a company. Culture is a multifaceted concept, and each dimension of it impacts performance differently. As a result, managers ...

While blockchain technology is disrupting and transforming many aspects of business, it remains unclear how it will change the auditing profession. But corporate audits could be more collaborative, ...

The appointments add to the accountancy practice’s existing service capabilities for clients in the UK, Ireland, Australia and the US.

Over the last three decades, internal audit plans of financial institutions have shifted from a model focused on deep dives of sample selections to plans based on overall risk and controls. This has ...

At a time when society is facing unprecedented disruption and upheaval, and public monies are being used to support business solvency and liquidity, management conduct and obligations are facing ...

The ups and downs in the economy during the novel coronavirus pandemic are causing audit committees at public companies to focus on the disclosures in their financial statements and SEC filings about ...

A corporate social audit is an assessment of your company's performance on corporate social responsibility objectives. It evaluates measurable goals intended to help your business meet the ...

As the role of internal auditors has expanded in recent years, the skillset necessary to staff an internal audit function has broadened. Senior leaders and audit committees are looking to internal ...