The Public Company Accounting Oversight Board co-hosted a two-day conference highlighting the work of academic researchers.

Discover what auditing evidence is and learn its characteristics. See examples of how auditing evidence ensures financial ...

Accounting and auditing procedures are the steps that accountants and auditors follow when performing their respective tasks. Although accounting is about recording business transactions into ...

Auditing and accounting are two different financial processes that each serve particular purposes for small businesses. In financial terms, accounting encompasses the day-to-day management of ...

This concentration examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Audit Analytics course ...

Estimates in accounting aren’t new, but they’re having a bigger impact on earnings than ever before, thanks in part to recent updates to standards for credit losses, leases, and revenue recognition, ...

A proposal issued by the AICPA Auditing Standards Board (ASB) is intended to provide auditors with enhanced guidance on auditing accounting estimates. The proposal is intended to address the ...

The Big Four refers to the four largest global accounting firms—Deloitte, PwC, EY, and KPMG—that provide a range of services. Measured by revenue, the Big Four global accounting firms are Deloitte, ...

A state audit found shortcomings in project funding, vendor payments and certification, and overtime policy enforcement at the Maryland State Highway Administration.