Internally motivated people are more likely to be honest, unless bosses lean on them too hard

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In First Nations, Métis, or Inuit communities, independent auditors learn to “decouple” professional standards from on-the-ground practice

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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

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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

It’s not only “bad” or greedy people acting alone who are guilty of wrongdoing, and internal controls go only so far

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

Smith School of Business
Goodes Hall, Queen's University
Kingston, Ontario
Canada K7L 3N6

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