Category: Auditing & Accounting
11 December, 2020
Audit Committee Chairs’ Views on, and Approach to, Audit Quality
The key theme that emerges from this research is that audit committee chairs (ACCs) have different views on, and approaches to, audit quality. During the interviews, ACCs offered a range of underst...
16 October, 2020
Integrated Thinking & Strategy: State of Play Report
This report introduces a new model for integrated thinking, called the ‘spring model’, having been developed by the participants of the IIRC’s Integrated Thinking & Strategy Group over the l...
2 October, 2020
The CFO and Finance Function Role in Value Creation
The CFO and Finance Function Role in Value Creation, and its supplementary report,
10 July, 2020
IFRS Standards and IFRIC Interpretations
IFRS Standards are set by the International Accounting Standards Board and are used primarily by publicly accountable companies—those listed on a stock exchange and by financial institutions, such a...
18 February, 2020
Toward Common Metrics and Consistent Reporting of Sustainable Value Creation
This report proposes a common, core set of metrics and recommended disclosures to align mainstream reporting and, in so doing, reduce fragmentation and encourage faster progress towards a systemic sol...
16 October, 2019
10 Ideas to Make Corporate Governance a Driver of a Sustainable Economy
The climate crisis, declining natural resources, and pollution affect us all. We need to make our economic system sustainable now, to be able to face these imminent threats. Corporate governance is in...
21 August, 2019
Audit and Technology
This report assesses the technologies having most impact on the audit profession as we know it today. Drawing on existing research and exploring the views of leading practitioners, it provides an unde...
13 May, 2019
Risk and Performance: Embedding Risk Management
Board-level risk management activities vary in organisations as a result of internal and external factors. This new report from ACCA (the Association of Chartered Certified Accountants) highlights com...
30 July, 2018
UK Corporate Governance Code 2018
At the heart of this code is an updated set of principles that emphasise the value of good corporate governance to long-term sustainable success. By applying the principles, following the more detaile...
13 March, 2017
