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 ...

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 ...

I recently posted a thread posing the question how do you measure programmer productivity?. The overwhelming response was that accurate assessment can only be done through peer reviews supported by ...

When I teach research methods, a major focus is peer review. As a process, peer review evaluates academic papers for their quality, integrity and impact on a field, largely shaping what scientists ...

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 ...