After years of failed attempts, the Defense Department is refining its strategy for achieving and sustaining a clean ...

Isn't it reasonable to expect that state governments' financial reporting have full accountability and thus, receive clean audit reports? The fact is that often, they do not. There are many reasons ...

The headlines have been arriving with increasing regularity. AI systems that analyze company results and stock valuations with, their developers claim, accuracy that outperforms human analysts. Models ...

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 ...