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September 15, 2023
In June 2023, the Public Company Accounting Oversight Board (PCAOB) proposed sweeping amendments to its auditing standards. Comment letters raise serious questions about the...
September 11, 2023
Financial Times: New independence policies a challenge to other Big Four accounting firms.
September 10, 2023
The move comes amid a worldwide debate over how to ensure accounting firms remain independent of the companies they audit.
August 10, 2023
This paper examines the effects of audit quality and firm growth on the relationship between corporate cash holdings and firm performance by using a sample of about 2500 unique non-financial Indian firms from 2000 to 2017, consisting of 51,388 firm-year observations. The results obtained by controlling for potential endogeneity using the dynamic panel generalised method of moment (GMM) approach show that cash holdings have an inverse U-shaped (concave) relationship with firm performance, which i...
August 8, 2023
A 2021 article in the WSJ about carbon emissions identified “[o]ne problem facing regulators and companies: Some of the most important and widely used data is hard to both measure and...
July 31, 2023
New US rules are impractical and would send fees soaring, industry group says
July 13, 2023
The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects...
June 1, 2023
Accounting+ is a first-of-its kind, profession-backed, campaign to actively engage high school and college students with dynamic, tailored resources on the benefits of a career in accounting.
May 25, 2023
New content releases and platform improvements help support financial education and social impact initiatives CHARLESTON, S.C., May 25, 2023 /PRNewswire/ -- Blackbaud , the leading provider of... | May 25, 2023