As part of its overall strategy to strengthen audit quality, in 2014 the AICPA issued the discussion paper Enhancing Audit Quality: Plans and Perspectives for the U.S. CPA Profession, which provides a ...

Reviewer 1: "This manuscript is a timely and important contribution to the field, with clear methodology and compelling results. I recommend publication with only minor revisions." Reviewer 2: "This ...

The peer review privilege, a critically important but often misunderstood legal protection, shields certain records and proceedings from disclosure outside the peer review process. Healthcare ...

Peer-reviewed research is the gold standard for science. We rely on that system to weed out the discoveries from the detritus. However, growing concerns over how the peer-review system operates are ...

Peer reviews cost firms time and effort, and some accountants believe the process is focused on finding mistakes, but the purpose of peer reviews is to enhance engagement quality. Peer reviews can ...