by Cindy Fornelli, Executive Director, Center for Audit Quality (CAQ) | February 14, 2017
Awareness and activity in the fight against financial reporting fraud are as strong as ever, thanks in part to proactive efforts like the Anti-Fraud Collaboration. But let's face it—fraud happens, and, sadly, given human nature it always will.
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Audit Data Analytics: Opportunities and Tips
by Bonnie Ann Sirois, Senior Financial Management Specialist, Centre for Financial Reporting Reform (CFRR), The World Bank and Kalina Shukarova Savovska, Senior Financial Management Specialist, Centre for Financial Reporting Reform (CFRR), The World Bank | January 30, 2017
The use of audit data analytics can offer many opportunities for SMPs to enhance audits, as addressed in a recent publication by the World Bank’s Centre for Financial Reporting Reform.
by Anna Karmanska, Professor in Economic Sciences, SGH Warsaw School of Economics, Marie Lang, Director, Professional Development, EFAA and Head of Corporate Finance, GBAC Ltd. and Robin Jarvis, Professor of Accounting, Brunel University, London | January 27, 2017
Research reveals the extent to which accountants across Europe come under pressure to act unethically—and how likely they are to succumb.
Bringing the Research Community Together with Practicing Accountants
by Donna Street, Professor, Mahrt Chair in Accounting, University of Dayton | January 26, 2017
Research programs provide objective evidence on which to base standard-setting by enhancing reliability and persuasiveness.