Adoption of international auditing standards leads to better financial reporting
Peer-Reviewed Publication
Updates every hour. Last Updated: 17-Sep-2025 18:11 ET (17-Sep-2025 22:11 GMT/UTC)
New research led by a researcher at the University of Toronto’s Rotman School of Management shows that the quality of financial audits increasing in countries which have adopted the International Standards on Auditing, or ISA, issued through the International Federation of Accountants, the accounting profession’s worldwide body.
Entrepreneurs often face the dilemma of whether to disclose risks associated with their ventures. While transparency can enhance credibility, it may also deter investors. A groundbreaking study published in the Strategic Entrepreneurship Journal explores how entrepreneurs can strategically disclose risk without deterring investors.
Conducted by Mark T. Bolinger of Appalachian State University), Katrina M. Brownell (Virginia Polytechnic Institute), and Jeffrey G. Covin (University of Wyoming), the research introduces a novel impression management tactic known as “compensation,” which enhances financing outcomes for early-stage entrepreneurs.
Instead of using actual donation histories to predict who might respond to fundraising appeals, nonprofits can use community-clustered profiles. The profiles use readily available public data to identify where potential supporters are more likely to live, based on demographic, financial, and social characteristics.
Terrorists time their attacks during periods of security or financial crisis, according to new research from political scientists at Binghamton University, State University of New York.