Failing is an essential part of growth and learning. Not only does it provide valuable lessons, it also helps identify areas for improvement.

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

Fraud rarely succeeds because criminals are exceptionally clever; it succeeds because organizations leave the door open. Milwaukee’s near-loss of $460,000 to vendor impersonation fraud revealed ...

1 Human Resource Department, Shanghai Lixin University of Accounting and Finance, Shanghai, China 2 School of Statistics and Mathematics, Shanghai Lixin University of Accounting and Finance, Shanghai, ...

│ INTERNAL TEST ERROR: INTERNAL VM INVARIANT VIOLATION. │ Test was not expected to error, but it gave a UNEXPECTED_VERIFIER_ERROR (code 2017) error originating in ...

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 ...

Regional entities are increasingly focusing on Internal Controls as a way to measure overall compliance performance. Failing to comply with NERC and FERC standards can result in hefty penalties. For ...

Environmental, social, and governance matters remain important to companies and shareholders despite an evolving regulatory landscape, transitioning US administration, and diverse set of stakeholder ...

1 School of Business Management, Meridien Global University, Buea, Cameroon. 2 School of Business, Charisma University, Montana, USA. 3 Department of Economics, University of Ibadan, Ibadan, Nigeria.

Abstract: ERP systems have fundamentally changed the way of business data processing. These changes have affected the internal control system of ERP inevitably. Many traditional internal control ...