COVID-19 has negatively impacted how auditors work

COVID-19 has disrupted financial statement auditing globally and impacted group dynamics in an industry vital to the health of the economy, according to a new study.

Even satisfied employees don't always produce better audits

Accounting firms that overwork their employees are less likely to produce high-quality audits—even if the employees are satisfied with their careers, according to new research from the University at Buffalo School of Management.

Danish economist picked to be new UN environment chief

UN Secretary-General Antonio Guterres has picked Danish economist and environmentalist Inger Andersen to be the new UN environment chief, turning the page on a scandal over expenses that rocked the UN agency, according to ...

Study shows anonymous whistle-blowers less likely to be believed

According to a new study, corporate directors, who are ultimately responsible for internal whistle-blowing systems, often do not take action at all regarding anonymous allegations, even when the allegation involves very serious ...

Do Chinese investors trust expanded audit reports?

The global financial crisis of 2007–2009 prompted calls for greater transparency in auditing processes, and since 2013, the auditors of UK-listed companies have been required to highlight key audit matters or KAMs. However, ...

People continue to matter, as accounting evolves

The role of the auditing profession is crucial for the proper functioning of capital and debt markets: one of the primary duties of auditors is to ensure the compliance of organizations' financial accounts to the law. And ...

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