News & Articles


A robot looming over a crowd of terrified people in a visualisation of regulatory technology (RegTech) chasing down regulation evaders.

What is RegTech? A contemporary view

Learn about RegTech, and its evolution in a world of increasing regulation. Discover how technology is revolutionizing...

A businessman with a laptop sending radio signals to a pair of buildings in a visualization of lease manipulation.

Sneaky leases: Analysing new lease accounting standards for GAAP, IFRS

Find out about new GAAP and IFRS lease accounting standards introduced in 2019. Learn about loopholes in the standards...

Image of a businessman on the phone with a map of his subsidiaries on the wall.

Subsidiaries and accounting manipulation: A regulatory headache

Learn about subsidiaries and accounting manipulation. Explore the history, rules, and complexities of using...

A pair of robot hands with a magnifying glass and a pen hovering over an invoice.

How to use AI to detect accounting fraud

Accounting fraud is hard to prove and prosecute. Learn how AI and machine learning can be used to detect accounting...

The word accrual magnified in the lens of spectacles lying on a financial document.

What is accrual accounting?

A detailed study of how accrual accounting is used in accounting manipulation. Find out the different types of accrual...

A man in a suit and tie changing the size of a stack of blocks in a visualisation of income smoothing.

What is deferral accounting?

We explore what is deferral accounting, different types of deferrals and examples of how companies use deferrals to...

Picture of a man moving coins from one stack to another stack

What is income smoothing?

Companies use income smoothing to reduce earnings variability. We look at the types of income smoothing and why...

A judge's gavel and handcuffs laid over financial charts and calculators to visualise accounting crimes.

What is accounting fraud?

Find out what accounting fraud is, how difficult it is to define and the different types of accounting fraud.