The Public Company Accounting Oversight Board is seeing some improvements in audits of internal control over financial reporting, but also some contradictory findings. In a speech last week during the ...

The Public Company Accounting Oversight Board has issued an alert cautioning auditors about the significant number of audit deficiencies that the PCAOB staff has seen in the past three years related ...

Editor’s Note: This is the second of a three-part series summarizing recent state audit reports. Part two and part three will detail the performance audit released for the Tennessee Department of ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...