by Janette Rutterford, Emeritus Professor of Finance and Financial History, The Open University The enormous impact of COVID-19 on the world has drawn comparisons with the first world war. Historian Niall Ferguson, for example, points to the financial panic, global reach, economic dislocation …
By Steve Smith, University of Oxford and Tim Kruger, University of Oxford The last 12 months have been marked by the misery of the pandemic and the accompanying economic contraction. But for 2021 there are reasons for hope. Not just the welcome news of …
About the Anti-Fraud Collaboration The Anti-Fraud Collaboration is dedicated to advancing the discussion of critical anti-fraud efforts through the development of thought leadership, awareness programs, educational opportunities, and other related resources focused on enhancing the effectiveness of financial fraud risk …
Accounting skills are abilities that allow you to accurately and ethically manage financial transactions, analyze financial data and generate financial reports. They include hard skills such as understanding generally accepted accounting principles, mathematical comprehension and data analysis. It also includes …
Did you know that 10th of November was the date chosen as the International Accounting Day because it was on this day in 1494 when the “Summa de Arithmetica, Geometria, Proportioni et Proportionalita“, the very first record on double entry book-keeping …
Spreadsheets have been around us for quite some time and they have been developed in to a handy tool. Some of them are propriety like Microsoft office and some can be used under creative commons license like open office. When it …
Increasing number of students both young and adult is getting enrolled for different types of online courses. Key advantages of online learning are flexibility and convenience. But online learning could be a lot more challenging than it may seem. Have …
We currently live in a world of constrained resources, growing populations and climate emergencies that indicate that humans are exceeding the planetary boundaries placed on them as a species. If critical tipping points are reached, our very survival is at …
“The appropriate exercise of professional skepticism throughout the judgment process is at the heart of effective auditor decision making.” Professional Judgment Resource, Center for Audit Quality Fraud can be one of the most significant consequences of failure to exercise skepticism. …