Revisione contabile

A study published in the Journal of Accounting Research shows that auditors who have had clients linked to organized crime in the past apply more lenient controls even in legitimate businesses. An effect estimated at 200–400 million euros in lost tax revenue in the sample alone

The narcissism of auditing partners affects financial statements, fees, and audit quality

A study reveals how Chinese SOEs omit information about financial risks, adopting ambiguous language to mitigate their perception. This has strong implications for investors and regulators

Barnes, Cussatt, Demeré and Harp examined the impact of the “PwC Envelopegate” case