Student peer assessments provide opportunities for classmates to give and receive meaningful feedback, building valuable skills for both reviewers and recipients. Reviewers develop the ability to ...

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 ...

Opinion pieces from C&EN staff addressing core issues in chemistry. For 300 years or so after the creation of the scientific journals, those journals would unsystematically decide what to publish on ...

Generally, it has a negative connotation since it is commonly associated with an investigation initiated by the occurrence of an adverse event. While many times this may be the case, proactive ...

Joshua Winowiecki does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond ...

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 ...

Gail Wilson does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond their ...