Articles on Auditing
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Auditors are paid to hold governments and businesses accountable – and protect our money. So what’s going on with these latest allegations of secret wrongdoing?
When clients snap at, dismiss or belittle auditors, it doesn’t just sting — it can wear away at audit quality. Understanding and addressing this can improve financial reporting.
Some have argued the risks of conflict of interest are too high, but our research suggests the answer is not so clear-cut.
There are perverse incentives to exaggerate sustainablity claims – made easier by the lack of uniformity in measuring and reporting such results.
Smart, capable students struggled to navigate cultural and language norms in university accounting classrooms.
Following collapses like cake shop chain Patisserie Valerie, the UK government is trying to toughen up the rules around financial reporting.
Kimi Makwetu embodied the values of integrity, selflessness, humility and hard work. He steadfastly believed in the South African constitution.
Nearly a third of South Africa’s municipalities are not financially viable.
The best way to protect elections is to plan and prepare for an audit of the results after the votes are cast.
KPMG South Africa sets a potential example of how shareholders can attack the soft underbelly of private sector state capture enablers.
KPMG South Africa executives have set a new benchmark for the country assuming responsibility for wrongdoing in their organisation.
Risk has to do with uncertainty; people struggle to conceptualise and manage that which they’re unsure about. This is true in the higher education sector, too.
Million of taxpayers receive notices from the IRS about unpaid tax debts. Believe it or not, the agency understands.
A much-delayed report into the collapse of HBOS paints a picture of risk-taking by the bank’s board.
A plan to disclose the names of corporate auditors has its flaws, but it comes with a rule that will help investors determine how well a company is being audited.
What should we do with producers who routinely deliver faulty goods and services? Producers of cars, food, medicines, aeroplanes and even financial products are forced to compensate injured parties, recall…
The audit profession has received consistently bad press in recent years. Audit independence, or rather the lack of it, has been blamed as a contributing factor in some of the major corporate collapses…
Media commentators, regulators, and the judiciary continually express their concerns over the independence of auditors and other accounting professionals when they prepare expert reports. Typically, this…

















