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 ...

As scientific and medical advancements have accelerated, so has the complexity of medical decision-making, exposing a need for standardization in the United States. In 1952, the Joint Commission ...

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 ...

The following types of contribution to Nature Portfolio journals are peer-reviewed: Articles, Letters, Brief Communications, Matters Arising, Technical Reports, Analysis, Resources, Reviews, ...