Peer reviews cost firms time and effort, and some accountants believe the process is focused on finding mistakes, but the purpose of peer reviews is to enhance engagement quality. Peer reviews can ...

A system of five models helps peer reviewers to write more constructive comments, but it is not yet known whether this strengthens the papers that are being reviewed.

A recent article published in Nature highlights the overwhelming number of peer-reviewed research papers that were retracted in 2023. To some, this may appear to be a reason for concern with how ...

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Generally, it has a negative connotation since it is commonly associated with an investigation initiated by the occurrence of an adverse event. While many times this may be the case, proactive ...

As part of its overall strategy to strengthen audit quality, in 2014 the AICPA issued the discussion paper Enhancing Audit Quality: Plans and Perspectives for the U.S. CPA Profession, which provides a ...