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We are pleased to present the 2022 audit quality report of Ernst & Young LLP (EY US or the Firm), which reaffirms our commitment to continuously improving the quality of our audits and strengthening our system of quality control.
<h2>Introduction – The Impact of Other Auditors in a Global Audit</h2> <p>The increasing integration of world economies and the resultant globalization of multinational public companies has led to increased use of, and more significant roles for, accounting firms and individual accountants other than the lead auditor (“other auditors”) on many issuer audit engagements. In 2021, for example, 26 percent of all issuer audit engagements and 57 percent of large accelerated filer audits involved the use of other auditors by the lead a...
The geographic proximity has faced challenges with the existence of COVID-19 pandemic since 2019. This study aimed to scrutinize the effect of geographic proximity and audit quality by using COVID-19 pandemic as a moderating variable to compare before and after the situation. The samples of this study were Indonesian listed companies from 2018 to 2020 in Indonesia Stock Exchange. This study overcame self-potential selection bias and analyzed using Coarsened Exact Matching and Heckman's 2-Stage Least Square (Heckman 2-SLS). This study found that geographic proximity is significantly associ...
Educators shared strategies at a recent AICPA CGMA teaching symposium to attract students to the profession and to prepare them for a career in management accounting.
/PRNewswire/ -- ATI Inc. (NYSE: ATI) today announced that Ruby Sharma has been appointed to the ATI Board of Directors. Sharma is a global business leader with...