Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of ICFR. However, the process through which auditors make...

The business press is showering criticism on business academics, citing failure in teaching relevant skills to students and a perceived increasing irrelevance of research streams. This criticism is echoed by some academics, who assert the need for serious consideration of the direction of the...

The commentaries in this forum on Big Data confront one of our profession's most pressing challenges. How should we respond to Big Data? Big Data and business analytics now permeate almost all aspects of major companies' decision making and business strategies. A large U.S. company, for example,...