PCAOB

The CAQ has released a new report with data and analysis on the first year that critical audit matters (CAMs) were included in auditor reports. Consistent with the requirements of the Public Company Accounting Oversight Board (PCAOB), the ...

Certain companies, specifically organizations with the wrong tone at the top, improper incentives, confusing cash flow trends, and siloed departments, are more susceptible to fraud than others. Pick up on weak signals and take steps to ...

Drawing on publicly available data, the AJPT study employs a novel method to focus on the years immediately preceding and following mandated partner rotations. Joining Prof. Whited as co-authors in the AJPT’s current issue are Huan Kuang and Matthew G.

As a new study in the journal Accounting Horizons observes, regulatory actions have likely "created an atmosphere that motivated companies to reduce or eliminate tax fees paid to audit firms to bolster the appearance of independence in ...

Professionals on the Move is a round-up of recent promotions and hires.

The purpose is to align the materiality concepts discussed in AICPA Professional Standards with the description of materiality used by the U.S. judicial system, the auditing standards of the Public Company Accounting Oversight Board...

The plan addresses the current global economic environment, and the way entities conduct their business and activities, while also considering the views of all stakeholders including preparers, users and auditors.

The accounting and business advisory firm Marcum LLP gained 19 publicly registered company clients during the third quarter of 2019. Also in the third quarter, Marcum’s market share of IPO audits exceeded three of the Big Four accounting firms and led all non-Big Four firms. Marcum ended the July-September period with 12 new SEC client […]