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Employees want to work in a place that has a culture that reflects their values. Did AMP’s board really think that appointments or promotions with so much internal controversy attached to them would e.. read more

Most people would not have noticed an announcement made by the Australian Accounting Standards Board in a newsletter last week, but it merits a bit of reflection. read more

Is it time to push the audit opinion back to the end of auditors' reports so that the opinion is the sum of all of the efforts outlined – like a mathematical equation? read more

When it comes to corporate reporting in the age of Covid-19, company boards will need to bear in mind that they are communicating with a curious and possibly fearful audience of shareholders. read more

Chinese authorities have been roadblocks in the way of American audit regulators who are unable to conduct proper inspections of audit firms based in China. read more

Audit columnist Tom Ravlic analyses findings of the Public Companies Accounting Oversight Board in the US leading to the banning of HLB Mann Judd from working on any capital markets deals and sanction.. read more

Does the Wirecard debacle tell us it’s time to shift the balance from guidance to mandate when it comes to corporate governance? read more

Complex accounting actually arises from complexity in business in its own right so if people don’t like complex accounting then they may wish to reconsider their business model or whether they should.. read more

A review of financial statements of UK companies has found most are including enough COVID-19 related information, but some ‘going concern’ disclosures are missing the mark. read more

The ability to sift through the entrails of complex financial transactions is one of the traits the Australian Accounting Standards Board is looking for in its next board members. read more