Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes … Continue reading
Category Archives: Academia
Academic Spotlight: Auditor Ratification’s Impact on Audit Quality
Research shows that shareholder dissatisfaction improves audit quality. In June of 2020, Paul Tanyi, Gregory Martin, Dasaratha Rama, and K. Raghunandan published research in Accounting Horizons that measured shareholder votes against the ratification of an audit firm in the proxy statement. Their … Continue reading
Importance of Internal Controls for Cybersecurity
The greater use of computer technologies to conduct business increases the risk of cybersecurity incidents and data incidents at public companies. To minimize the possibility of exposures, it is necessary for both corporations and auditors to have an understanding of … Continue reading
Audit Analytics Attends AACSB’s ICAM 2021
Last week, Audit Analytics had the pleasure of attending the International Conference and Annual Meeting (ICAM) 2021, hosted by the Association to Advance Collegiate Schools of Business (AACSB). As defined by the AACSB, “the International Conference and Annual Meeting (ICAM) is AACSB’s … Continue reading
The Risks of Long-Term Asset Valuation
Impairment has been a hotly debated issue as of late. Much of the discussion has focused on intangible assets, specifically debating the merits of impairment, depreciation, and amortization when recording the value of long-term intangible assets. The valuation of intangible … Continue reading
Academic Literature Review: “Does Advertising Improve Access to Capital for Small Businesses? – Evidence from the JOBS Act”
In this first decade since the beginning of the social media revolution, there have been numerous changes to society in many realms. From commerce to politics and the financial industry amongst them, using this new medium is an innovative approach … Continue reading
Considering Internal Whistleblower Systems When Evaluating External Risk
Whistleblowers can serve as an integral component for identifying and stopping securities fraud. According to PricewaterhouseCooper’s 2016 Global Economic Crime Survey, 33% of suspicious activity was identified by internal reporting from staff and an additional 10% of suspicious activity was … Continue reading