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As remote work increases, so does the availability of differing communication modes such as face-to-face interactions, which have become less common. New research co-authored by Melissa Carlisle in Current Issues in Auditing suggests that under normal circumstances the majority of staff auditors…

New research published in The Accounting Review by Tony Bucaro, assistant professor of accountancy, finds that auditors accept more aggressive client reporting after they report a material weakness in internal control over financial reporting (ICFR) than after they report no material…