Over the past few years, much attention has been paid to the issue of global harmonization of generally accepted accounting principles while, at the same time, a much quieter revolution has been ...

This paper examines the impact of internal audit (IA) practices on the performance of commercial banks. Six factors were investigated, including the application of international IA standards, the ...

The debate about responsible financial reporting has not been sidelined by the COVID-19 pandemic. In fact, the future of audit—and how it should adapt to changing stakeholder demands—has only grown in ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...