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Daniel Goelzer
- Sep 6, 2023
- 2 min
IAASB Issues Proposed Sustainability Auditing Standard
On August 2, the International Auditing and Assurance Standards Board (IAASB) issued Proposed International Standard on Sustainability...
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Daniel Goelzer
- Sep 6, 2023
- 2 min
A New Auditor is Likely to Charge Less, But Miss More Financial Statement Errors
A study conducted by three researchers at the University of Texas at Austin finds that, when companies change auditors, the new auditor...
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Daniel Goelzer
- Jul 27, 2023
- 7 min
2022 PCAOB Inspections Preview Says 40 Percent of Audits Reviewed Had Deficiencies
The staff of the Public Company Accounting Oversight Board anticipates that approximately 40 percent of the audits inspected in 2022 will...
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Daniel Goelzer
- Jul 27, 2023
- 4 min
So Many Questions: PCAOB Suggests Questions Audit Committees Should Ask
The PCAOB staff has issued its 2023 list of questions to aid audit committees in communicating with their auditors. Spotlight: Audit...
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Daniel Goelzer
- Jul 27, 2023
- 4 min
SEC Accounting Enforcement Continues Apace
In its annual summary of SEC enforcement activity, Cornerstone Research found a sharp increase during the past year in SEC actions...
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