In Brief Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited.…
About the Panelists Ron Hauben, JD, vice chair and general counsel at Ernst & Young LLP; Claudius B. Modesti, JD, partner at Akin Gump Strauss Hauer & Feld…
New Revenue Recognition Guidance and the Potential for Fraud and Abuse
Are Companies and Auditors Ready?
In Brief Now that FASB's new revenue recognition standard is effective, it is worth considering how well the guidance meets the goals originally set by…
Audit vs. Fraud Examination
What’s the Real Difference?
In Brief Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines…
ICYMI | The Future of Auditing
A Roundtable Discussion
In Brief Technology has transformed the way that businesses operate. The auditing profession is no exception. The SEC's recently released statistics for fiscal year 2016…
In Brief Technology has transformed the way that businesses operate. The auditing profession is no exception. The SEC's recently released statistics for fiscal year 2016…