Internally motivated people are more likely to be honest, unless bosses lean on them too hard
In First Nations, Métis, or Inuit communities, independent auditors learn to “decouple” professional standards from on-the-ground practice
It's assumed that public companies shopping around for a favourable audit opinion have something to hide. Instead, they may be acting as proper corporate stewards
Some auditing firms are in denial about the corrosive effect of commercial pressures on their work
For any other profession, customer relationship management is a great marketing tactic. For auditors, it makes them identify too readily with a client’s overly aggressive accounting approach
The MD&A section of financial reports can contain linguistic clues to fraud. How do they get in there?
How far would fraud-friendly firms go to evade the prying eyes of regulators? As far as the moving vans will take them
For their mental health and effectiveness, auditors have to find the calm spot between contained confidence and contained fear
Corporate fraud is usually blamed on deeply flawed people acting alone. Yet fraud is a far more social affair than managers or auditors may realize
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