Category «Accounting»

Corporate Culture and Its Influence on Accounting Practices: Lessons from KPMG and PwC in South Africa

By focusing primarily on the pursuit of higher profits, many companies, including accounting firms, have unfortunately ignored their values and missions, which has often led to financial scandals.

The Influence of Audit Firm Culture on the Adoption of Artificial Intelligence in Audit Firms

To understand the impact of audit firm culture on AI adoption in audit firms, it is essential to explore the perspectives of leadership (audit partners) regarding AI use. Additionally, examining auditors’ views on AI across various phases of the audit process and assessing how the leadership tone set by audit partners influences these attitudes and …

The Complexity of Corporate Governance and Its Impact on Internal Audit Independence

An internal audit function provides assurance of the effectiveness of the organization’s risk management. The realization of the function’s strategic role depends on its independence. How does corporate governance impact internal audit independence?

What is the Impact of Case Management on Medical Cost Reduction in Healthcare Insurance Companies?

Healthcare companies are forced to reduce medical costs to remain viable. This research study explores the relationship between case management and medical costs and identifies recommendations for managers to improve this process.