Audit fraud occurs when a business is discovered to have fraudulently manipulated financial statements in order to manipulate its...

While generative Artificial Intelligence (AI), such as ChatGPT, has the potential to automate certain tasks for accountants, it is...

“Frauds are designed to avoid detection and are often complex or occur with management collusion,” says Abbey. The complexity of...

The accountancy profession can play a vital role in transforming the world to deliver a more equitable, green and inclusive future. If...