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What is RegTech? A contemporary view
Learn about RegTech, and its evolution in a world of increasing regulation. Discover how technology is revolutionizing...
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...
Subsidiaries and accounting manipulation: A regulatory headache
Learn about subsidiaries and accounting manipulation. Explore the history, rules, and complexities of using...
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...
What is accrual accounting?
A detailed study of how accrual accounting is used in accounting manipulation. Find out the different types of accrual...
What is deferral accounting?
We explore what is deferral accounting, different types of deferrals and examples of how companies use deferrals to...
What is income smoothing?
Companies use income smoothing to reduce earnings variability. We look at the types of income smoothing and why...
What is accounting fraud?
Find out what accounting fraud is, how difficult it is to define and the different types of accounting fraud.