Managing mood: uncovering psychological bias in financial statements

Friday, December 8, 2017

Auditors, regulators, and investors, take note: A CFO’s state of mind can influence financial statements. Research published this year provides evidence that the loan loss provision—an important estimate of future loan charge-offs that banks make each quarter—can be affected by a CFO’s state of optimism or lack thereof.

Advanced Auditing course goes full-circle

Friday, December 9, 2016

Alum Ben Miller reconnected with the Tippie College of Business to enlist student help from the Advanced Auditing course.