Audit & Accounting

The U.K.'s audit and accountancy regulator has opened an investigation into an accountant following solar farm investments made by a now bankrupt local authority.

Auditor disclosures of client-specific quantitative materiality thresholds, which are required in the U.K. but not the U.S., could be encouraging some businesses to massage their earnings reports.

A study finds the negative effects of such events can lead to pessimistic risk assessments of financial reporting choices and a decline in accrual-based and real earnings management for companies in the impacted areas.

A new online registry opened Monday where companies need to disclose who truly owns or controls them.

The Financial Accounting Standards Board has decided not to add several projects to its technical agenda, including one on commodities, despite requests.

The profession's leaders discuss how they are influencing their potential successors.

A DOL study uncovered problems in almost a third of employee benefit plan audits — but that's actually an improvement.

As part of this year's Top 100 Most Influential People survey, Accounting Today asked, "Do you currently mentor someone? What do you get out of it?"

The residential landlord with thousands of properties across Germany has been under intense public scrutiny since October 2021.

In the quest for enhanced corporate sustainability, the integration of innovative technologies is ushering in a new era of reporting capability and transparency.