- Questions on Non-GAAP Measures: A Tool for Audit CommitteesPublications Questions on Non-GAAP Measures: A Tool for Audit Committees Tuesday, June 28, 2016 Download PDF Concerns and questions from regulators and investors have grown around the management’s presentation, outside the audited financial statements, of performance metrics that do not conform to Generally Accepted Accounting Principles (GAAP). Questions on Non-GAAP Measures: A Tool...June 27th, 2016
Publications, Audit Committee, Auditors, Non-GAAP - Introducing the Kendallville Bank Case Study (Anti-Fraud Collaboration)Publications, Video Introducing the Kendallville Bank Case Study (Anti-Fraud Collaboration) Tuesday, July 28, 2015 This video introduces the Kendallville Bank Case Study, the third installment in the Anti-Fraud Collaboration’s successful series of case studies. This teaching resource is aimed at helping all members of the financial reporting supply chain deter and detect financial...June 21st, 2016Case Study, Publications, Video, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- The Independent Audit Is Highly ValuedPublications The Independent Audit Is Highly Valued Friday, September 21, 2018 By wide margins, investors, audit committees, and other key users of financial statements see independent auditors playing a critical and valuable role in capital markets. By law, US publicly traded companies are required to file financial statements audited by an independent CPA. In...May 11th, 2016Publications, Auditors, Investors
- Resources for Case Study Discussion LeadersPublications Resources for Case Study Discussion Leaders Monday, April 11, 2016 The Anti-Fraud Collaboration has published the Hollate Manufacturing Case Study to help the financial reporting supply chain – audit committees, financial executives and internal and external auditors – engage in interactive discussions on stopping a fraud once it has been identified. To...April 11th, 2016Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Hollate Manufacturing Case StudyPublications Hollate Manufacturing Case Study Wednesday, March 27, 2013 Download PDF The Hollate Manufacturing Case Study examines a potential material fraud at a fictional manufacturing company to raise awareness of environments in which financial reporting fraud might flourish. The case study is accompanied by a discussion guide that provides a roadmap to help...March 23rd, 2016Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Carolina Wilderness Outfitters Case StudyPublications Carolina Wilderness Outfitters Case Study Tuesday, February 18, 2014 Download PDF The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company. The case can be used to facilitate a discussion about what steps to take when fraud is suspected in an organization. The case study also aims...March 23rd, 2016Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Audit Quality Indicators: Journey and Path AheadPublications Audit Quality Indicators: Journey and Path Ahead Tuesday, January 12, 2016 Download PDF Released in January 2016, Audit Quality Indicators: The Journey and Path Ahead provides insights from a global series of roundtable discussions with audit committee members and other stakeholders on a potential set of audit quality indicators (AQIs). This outreach,...March 22nd, 2016Publications, Audit Committee, Auditors, Audit Quality
- Financial Restatement Trends in the United States: 2003-2012Publications Financial Restatement Trends in the United States: 2003-2012 Thursday, July 24, 2014 Download PDF This study, authored by Professor Susan Scholz of the University of Kansas, focuses on the decade following the implementation of the Sarbanes-Oxley Act of 2002. It examines developments in the number and seriousness of restatements over this period...March 16th, 2016Publications, Audit Committee, Auditors, Policymakers, Audit Quality
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