by Vickson Ncube, Chief Executive Officer, Pan African Federation of Accountants | June 15, 2017
To promote integrity and defeat corruption, all of society needs to work together.
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Research Insights—Auditor Professional Skepticism Part III: Competence (Fraud Detection), Traits, and Conclusions & Future Research
by Joseph F. Brazel, Professor of Accounting and University Faculty Scholar, North Carolina State University and Tammie Schaefer, Assistant Professor of Accounting at the University of Missouri, Kansas City | January 3, 2017
This three-part series summarizes academic research in the area of auditor professional skepticism and identifies key observations in the areas of incentives, time, mindset, environmental and contextual factors, and personality traits.
Engagement and Outreach in Support of the New Auditor’s Report
by Natalie Klonaridis, IAASB Principal | December 14, 2016
The IAASB’s new auditor reporting standards become effective this week—the IAASB continues to engage its stakeholders to support implementation.
Insolvency and Restructuring: Necessary for Economies
by Robyn Erskine, Partner, Brooke Bird & SMP Committee Ethics Task Force Chair | December 13, 2016
Insolvency services, frequently provided by accountants, are in demand during both good and bad economic times.