Auditing
When Will Auditors Join the Blockchain Gang?
With new technology threatening to automate them out of existence, auditors are struggling to find their place in fintech
The Illusion of Control at the Heart of Auditing
Audit committees of corporate boards need to take themselves more seriously
How to Control for Honesty
The challenge is to identify those who really want to be honest and those who only want to appear to be honest
Auditor’s Dilemma: “Client Satisfaction” Turns a Discerning Mind to Mush
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 Curious Link Between Truth-Telling and Autonomy
Internally motivated people are more likely to be honest, unless bosses lean on them too hard
How Auditors Find Their Footing in the Indigenous World
In First Nations, Métis, or Inuit communities, independent auditors learn to “decouple” professional standards from on-the-ground practice
Shopping for a Pretty Picture or An Accurate One?
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
Client Confusion: Who Does the Auditor Work For?
Some auditing firms are in denial about the corrosive effect of commercial pressures on their work
The Immaculate Deception
The MD&A section of financial reports can contain linguistic clues to fraud. How do they get in there?
Headquarters on the Lam
How far would fraud-friendly firms go to evade the prying eyes of regulators? As far as the moving vans will take them
Fear and Auditing
For their mental health and effectiveness, auditors have to find the calm spot between contained confidence and contained fear
Honest Talk About Fraud
It’s not only “bad” or greedy people acting alone who are guilty of wrongdoing, and internal controls go only so far