As new auditor rotation mandates are debated and adopted or rejected worldwide, a new research study takes a different approach to assessing the effects of these mandates on audit quality.
by Brian Sommer, TechVentive Founder and Technology Industry Expert | December 1, 2015 |
Change often creeps up on us slowly, and then it’s all over us. That’s happening in accounting circles today particularly as it pertains to big data. And, the changes it’s triggering will cause fundamental reassessments of what practitioners do and
Over the past few years there’s been exponential growth in the sharing economy, characterized by collaborative consumption where we share space, cars, skills, whatever.
Some of the most fundamental indicators of the strength and resilience of banks are reported outside of their financial statements. The Institute of Chartered Accountants in England and Wales (ICAEW) believes that
by Russell Guthrie, Executive Director, Professional Relations, and CFO, IFAC | September 22, 2015 |
Toward the end of the OECD’s original plan for tackling international taxation—contained within quite understated “background” material—is a short paragraph that culminates in foretelling “global tax chaos”
by George Serafeim, Associate Professor of Business Administration, Harvard University School of Business | August 25, 2015 |
Why is Greece having such a hard time recovering? There are many factors that could explain this failure but I believe one major reason is the lack of high-quality government financial information, which reduces