by Taryn Abate, CPA, CA, CPA, Director, Audit & Assurance, Research, Guidance and Support, CPA Canada | April 9, 2018
What is management’s role in the audit process? Can managers do more to influence audit quality? CPA Canada and FEI Canada examine.
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Learning from the Pioneers—New Corporate Insights on Integrated Reporting
by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | April 20, 2018
Good practice examples and key challenges identified from a review of integrated reports, survey data and interviews with experts.
Indian Railways Right on Track for Accrual Accounting
by Atul Kumar Gupta, Central Council Member, ICAI and Director of ICAI—ARF | April 20, 2018
Governments across the globe are placing greater emphasis on the efficiency and transparency in public spending for the ultimate good of the end-user.
Firms of the Future–Building Advisory Services
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Mats Olsson, Partner, Adrian & Partners AB | April 17, 2018
The IFAC SMP Committee has recently organized a break-out session that focused on how SMPs can diversify into business advisory and consultancy services by looking at what niche market to consider and how to leverage technology and networks...
Assessing and Improving Professional Accountants’ Ethical Capability
by Dr Cristina Neesham, Senior Lecturer, Philosophy and Ethics in Management and Organisation, Department of Management and Marketing, Swinburne University of Technology and Associate Professor Eva Tsahuridu, Industry Fellow, School of Accounting, RMIT University | April 17, 2018
Professional accountants are regularly confronted with ethical choices and moral dilemmas in the course of their professional activities—a recent Australian study sheds light on the persistent ethical conflicts, tensions, and pressures that...
4 Key Steps for CFOs to Instill Integrated Thinking and Reporting
by Laura Leka , Technical Manager, Global Accountancy Profession Support, IFAC and Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | April 9, 2018
Four key actions CFOs and their finance teams can consider to enable integrated reporting in their organizations.
Women in Public Finance: Tackling Gender Equality
by Gillian Fawcett, Head of International, CIPFA | March 26, 2018
There is a wealth of research that shows gender equality in leadership strengthens a country’s competitiveness and economic development efforts—but, while some progress has been made globally in advancing gender equality, the pace at which it...
Research Insights—Integrated Report Quality: Capital Market and Real Effects
by Elmar R. Venter, Associate Professor of Accounting, University of Pretoria in South Africa, Li Chen, Senior Lecturer in Accounting, University of Auckland Business School, Mary E. Barth, Joan E. Horngren Professor of Accounting, Stanford University, Graduate School of Business and Steven Cahan, Professor of Financial Accounting, University of Auckland Business School | March 18, 2018
Higher-quality information for internal and external stakeholders is associated with improved decision making; given that, how is integrated report quality related to firm value?