The rapid rise of crypto assets has presented both opportunities and challenges for auditors, with regulators, practitioners, and businesses grappling to establish clear guidelines and procedures. 1 ...

The sales and collections cycle in a business refers to the set of processes that begin when a customer purchases goods or services and ends when your business receives payment in full. As part of the ...

The primary objective of an audit of the books is to validate the financial information management provides. Employees, owners and potential investors rest easier knowing that accounting professionals ...

The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. The journal had been published since 1963 by ...

The rapidly evolving discipline of data analytics holds substantial promise for auditors in their constant quest to provide clients with greater quality in the engagements they perform. Audit data ...

Quality inspectors at Boeing, angry at management’s plan to streamline and automate some quality-control processes with fewer inspectors overseeing the work of mechanics, point to a recent ...

The Passenger Rail Agency of South Africa (Prasa) has said that it is on a firm path toward achieving a clean audit, following years of governance challenges and weak financial controls. At the ...

Judge Lina Hidalgo called for renewed scrutiny of the Harris County Flood Control District after a recent audit found transparency issues in its contracting process. The audit, which was published Oct ...