The paper Generative Artificial Intelligence in the Big 4 Auditor Adoption and Its Implications for Audit Quality by Yueqi Li and Sanjay Goel shows that GenAI is already changing how large audit firms work, but its effect on audit quality is mixed rather than purely positive. For internal audit leaders, audit committees, CFOs, and corporate […]
Google’s article “Gemini for Science: AI experiments and tools for a new era of discovery” presents a clear signal that agentic AI is moving from general productivity into specialized, high-value scientific work. The piece explains how Google is combining Gemini, Co-Scientist, AlphaEvolve, Empirical Research Assistance, NotebookLM, and Science Skills to support hypothesis generation, computational discovery, […]
“Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies” by Brendan O’Dwyer et al. examines how a professional accounting body can become caught between public oversight, member interests, and growing crisis pressure. Rather than portraying the NBA as either fully powerful or fully sidelined, the study […]
“Your AI Change Is Actually a People Change” by Julia Dhar, Kristy Ellmer, Philip Jameson, David Martin, Vladimir Lukic, and Vikram Sivakumar offers a sharp reminder for governance professionals: AI initiatives succeed or fail mainly through people, not technology. For internal audit, audit committees, CFOs, compliance officers, and supervisory bodies, the central message is highly […]
“Accelerating scientific discovery with Co-Scientist” by Juraj Gottweis et al. presents a compelling case for a new kind of AI collaboration in science. Rather than acting as a simple search or summarization tool, Co-Scientist is designed to generate, critique, rank, and refine hypotheses in a structured scientific workflow. For internal audit, audit committees, CFOs, compliance […]
“Generational views on accounting: a case study on Gen Z” by Joanne Sopt et al. shows that younger generations are not simply asking for more sustainability content in accounting. Instead, it argues that Gen Z is questioning the assumptions that sit underneath accounting itself, especially the dominance of numbers, expertise, and claims of objectivity. A […]
Regulators are expected to allocate their attention based on risk, materiality, and potential non-compliance. However, recent research suggests that even regulatory oversight is not immune to human bias. In a fascinating study, Lorien Stice-Lawrence examines how the U.S. Securities and Exchange Commission (SEC) allocates its attention across firms. Using more than 16 million SEC downloads […]
For decades, concerns about a shortage of academically qualified accounting faculty have shaped discussions within accounting education. While much of the debate has focused on the supply of new PhD graduates, an equally important issue has received less attention: the aging of the existing faculty workforce. Demographic shifts are increasingly influencing universities around the world. […]
Artificial intelligence is reshaping auditing faster than any previous technological shift, and the article argues that this development is not only changing audit work but also challenging the role of audit academia itself. In the article „Audit Academia in the Age of AI: Lead as Meta Profession or Be Left Behind“ by Eldar Maksymov, the […]
The article “Are High-Hierarchy Individuals More Corrupt? The Interaction of Power and Two Forms of Status on Corruption” by Zibei Gu shows that corruption risk is not driven by hierarchy alone but by the specific combination of power and status. Using two experiments with 821 participants in total, the study finds that high power paired […]
Mohamed Khalifa and Mona Albadawy’s open-access review „Using artificial intelligence in academic writing and research: An essential productivity tool,“ published in Computer Methods and Programs in Biomedicine Update (2024), charts a clear path for AI to supercharge scholarly output. Synthesizing 24 studies from PubMed, Embase, and Google Scholar since 2019, the authors reveal six vital […]
The article Practical steps for internal audit to design and execute ESG reviews by Obiajulu Kwentoh, Senior Manager, Consulting argues that internal audit has a clear role in ESG because of its independence, systems thinking, and control testing skills. It presents a practical review programme that helps organizations assess regulatory exposure, governance, double materiality, data […]
The article Empirical Insights into Small- and Medium-Sized Accounting Firm Success in the United States: The Importance of Technology and Innovation by Becca N. Baaske, Donny Shimamoto, and David A. Wood examines what actually drives perceived success in small and medium sized accounting firms in the United States. Its core finding is straightforward: being ahead […]
Gladys Lee’s article „Audit committee financial expertise, equity compensation and employee whistleblowing,“ published in Accounting, Organizations and Society, provides a detailed empirical examination of how audit committee characteristics shape corporate whistleblowing behavior. The study specifically analyzes the interaction between financial expertise among audit committee members and their equity compensation structures, focusing on their influence over […]
In his article “5 Internal Audit Resolutions for 2026,” Richard Chambers describes how internal audit must reposition itself in an environment of rapid technological and regulatory change. He places at the center the question of how audit functions can safeguard their relevance and convincingly communicate their value contribution to stakeholders, especially with regard to artificial […]
Michael Werner and Jasmin Dayeh present a groundbreaking structured literature review in their article „A Comprehensive Review of Factors Limiting Auditors‘ Adoption of Advanced Audit Data Analytics,“ published in Auditing: A Journal of Practice & Theory. Using semiautomated NVivo text mining across 431 studies, they pinpoint barriers to advanced ADA techniques such as process mining, […]
The 2026 report „AI in Learning & Development Report 2026“ by Synthesia, featuring insights from Dr. Philippa Hardman, Kristen Budd, and Kevin Alster, captures the rapid evolution of AI integration in corporate training based on a survey of 421 L&D professionals worldwide. With 87 percent of respondents already deploying AI tools and only 2 percent […]
The World Economic Forum white paper “Shaping the AI Sandbox Ecosystem for the Intelligent Age” sets out how AI sandboxes can accelerate innovation while embedding Responsible AI from day one. It frames sandboxes as supervised, time-limited environments to develop, train, validate and test AI systems with clearer legal certainty and better market access for start-ups […]
In their article “Misstatement Detection Lag and Prediction Evaluation,” published in The Accounting Review, Liu Yang and Min Zhu tackle a core blind spot in the fast‑growing literature on misstatement prediction models. They argue that most models look better on paper than they really are in practice because they ignore two realities of financial reporting: […]
As Artificial Intelligence continues to transform economies and reshape corporate landscapes, a crucial question emerges: Will this technological revolution narrow or widen existing gender gaps? In their white paper “Gender Parity in the Intelligent Age” (2025), Silja Baller, Matthew Baird, and colleagues from the World Economic Forum and LinkedIn delve into this question with compelling […]
Robotic Process Automation (RPA) is transforming the way organizations perform routine business activities. It promises faster execution, improved accuracy, and substantial cost savings. However, as automation becomes more widespread, it also introduces new challenges in governance and internal control. The white paper titled „Achieving Effective Internal Control Over Robotic Process Automation Aligning with the COSO […]
The accounting profession is commonly perceived as a domain of rules, precision, and objectivity. However, beyond numbers and regulations lies a powerful influence that has often gone unexamined: visual representation. In their 2025 article titled “Images of the accounting profession and its development: the depiction of females and males in contextual domains”, authors Timur Uman, […]
In the World Economic Forum article „Cybercrime is borderless. This global bust shows how law enforcement can be too“, authors Sean Doyle and Natalia Umansky explain why the only effective response to digital crime is one that crosses jurisdictions and leverages public and private capabilities in concert. Their piece documents how a coordinated international operation […]
Artificial intelligence is transforming internal audit from a function rooted in periodic checks into a dynamic hub of risk insight and organizational value. Deloitte’s article “Artificial Intelligence for Internal Audit” outlines this shift, illustrating how AI—especially generative AI—enables audit teams to evolve beyond traditional compliance exercises. The authors, whose names are featured within Deloitte’s corporate […]
In the World Economic Forum article “Europe is lagging in AI adoption – how can businesses close the gap?”, authors Cathy Li and Andrew Caruana Galizia warn that Europe risks losing ground in the global race for artificial intelligence. Despite strong regulatory leadership and political ambition, European companies remain slow in scaling meaningful AI projects compared […]
The working paper “When LLMs Go Abroad: Foreign Bias in AI Financial Predictions” by Sean Cao, Charles C. Y. Wang and Xiang Yi investigates how leading language models form stock views outside their home information environments and finds a striking pattern that matters for markets and governance. Comparing predictions from a US-based model and a […]
Cyber risk is one of the most pressing challenges for organizations in today’s digital economy. Unlike other operational risks, it is marked by unpredictability, contagion effects, and exclusively negative potential. In their article “Cyber risk management: an illusion of a risk-based approach”, Sergeja Slapničar, Micheal Axelsen, and Marc Eulerich investigate how organizations measure and manage these […]
Artificial intelligence (AI) is no longer a distant future trend. It is already reshaping corporate governance, internal auditing, and the way employees experience their daily work. While organizations emphasize efficiency and innovation, questions remain about how AI adoption impacts the workforce. In their article “Investigating employees’ occupational risks and benefits resulting from artificial intelligence: An […]
When we look back at the early 1980s, we find the auditing profession standing at a decisive crossroads. Computers were no longer confined to research laboratories or the largest corporations; they had become embedded in everyday business operations. This transformation forced auditors to rethink their tools, methods, and even their professional identity. Two key publications […]
The Chief Economists’ Outlook (September 2025), published by the World Economic Forum, provides an in-depth assessment of the global economy at a time of profound uncertainty. Based on a survey of leading economists from business, policy and academia, the report highlights both the persistence of short-term shocks and the acceleration of long-term structural change. The overall […]
The working paper “Beliefs about Bots: How Employers Plan for AI in White-Collar Work” by Eduard Brüll, Samuel Mäurer and Davud Rostam-Afschar investigates how firms update expectations once they see credible evidence about automation risk in professional services. Using a large randomized information experiment among tax advisory practices in Germany, the authors compare employers’ prior […]
The Internal Audit Foundation’s “2026 Global Summary Risk in Focus Report” provides one of the most comprehensive perspectives on the changing risk landscape facing organizations today. Based on over 4,000 survey responses from chief audit executives and audit leaders across 131 countries, as well as regional roundtables and in-depth interviews, the report offers valuable insights […]
Fraud has always been a moving target for organizations, but with the acceleration of digital transformation it is evolving faster than ever before. In the article “Internal audit’s role in AI fraud detection” on Wolters Kluwer, the author argues that traditional rule-based detection systems are no longer sufficient to protect organizations from increasingly complex fraud schemes. Internal […]
Cybersecurity is often framed as a technical problem but new research suggests that the real challenge lies in human behavior. In their article Who cares if we get hacked? The development and testing of a measure of information security apathy, Alan R. Dennis, Sanjay Goel, Jenny Huang and Kevin J. Williams introduce and validate a […]
In their article “Exploring the Potential of GenAI in Qualitative Research: An Internal Audit Expert Study with Leading Multinational Corporations,” Annika Bonrath, Marc Eulerich, Benjamin Fligge, Ronja Krane, Vanessa López Kasper and David A. Wood explore how Generative Artificial Intelligence (GenAI) can enhance qualitative research and reshape the internal audit profession. Drawing on discussions with […]
The Association of Certified Fraud Examiners has published an ACFE Insights post titled „Key Findings from The Impact of Fraud at U.S. Public Companies Benchmarking Report“, written by Rihonna Scoggins. The article distills headline results from a new benchmarking study of U.S. listed companies and frames what boards, audit committees and internal auditors should do […]
In their 2025 article “Robots and Non-Participation in the United States: Where Have All the Workers Gone?” published in the ILR Review, Giuseppe Di Giacomo and Benjamin Lerch examine how industrial automation has contributed to the long-term decline in U.S. labor force participation. Drawing on extensive data from the U.S. Census, the American Community Survey, […]
Whistleblowing is one of the most consequential pressure valves in corporate governance, and a new peer reviewed article shows that what happens inside the audit committee can determine whether concerns are resolved internally or pushed outside the firm. In Gladys Lee’s “Audit committee financial expertise, equity compensation and employee whistleblowing”, the author examines how the […]
The World Economic Forum’s article “Chief People Officers Outlook 2025: Talent strategy amid global disruption” by Isabelle Leliaert captures a striking dual reality for people leaders. It describes how many chief people officers are treading carefully in the present while preparing their organizations for a period of bold redesign. In clear terms, the piece argues […]
In their 2025 article “Determinants and Market Consequences of Audit Partner Changes After Restatements”, James G. Lawson and Daniel A. Street examine a subtle but meaningful response to financial restatements. Instead of replacing their audit firm entirely, some companies opt to change the individual audit partner assigned to their engagement. This decision, though less visible […]
In their thought-provoking article “Can Generative AI Help Identify Peer Firms?”, Yi Cao, Long Chen, Jennifer Wu Tucker, and Chi Wan explore whether large language models (LLMs) like Bard or ChatGPT can match or even outperform traditional systems in identifying a firm’s product market competitors. Published in the Review of Accounting Studies, the study investigates […]
In the ACFE Insights article “Catching What Prevention Misses: The Case for Detective Controls” by Min Peng, the central message is clear. Fraud prevention alone cannot protect organizations from the full spectrum of threats, because determined insiders and agile schemes find ways around even well designed safeguards. Peng argues that durable antifraud programs require a […]
In the article “Are Intergroup Differences Between the Audit Committee and the Rest of the Board Associated with Monitoring Effectiveness?”,