Costello Research Internal Audit

Co-owned companies are more likely to use the same audit firm. This has positive implications for institutional investors and the market as a whole, according to Young Hoon Kim, assistant professor of accounting at Costello.

Glassdoor data show pandemic-era disruption was especially hard on audit team leaders. Worse, the effects have likely lingered until the present day.

How does the PCAOB, which oversees corporate audits, select targets for inspection? A George Mason University accounting professor built a model to help capture the process.

Taxing “book” income may result in worse information for shareholders and creditors.

Boards with higher social capital enjoy more market freedom to engage in potentially risky strategic alliances — to the ultimate benefit of their firms.

Auditors with less common first names are more likely to deviate from auditing norms. But is their individualism an asset or a liability?

Burned-out auditors are getting dangerously distracted by job postings that offer a glimpse of more appealing professional pathways.

A Mason professor unpacks the complex, nuanced impact of the “revolving door” between industry and regulators in the accounting world.

Mason research shows that hiring internal auditors, and giving them proper organizational authority, can be the first steps toward addressing the root causes of business failure.

Research by Mason Accounting Professor Bret Johnson, a former SEC staff accountant and academic fellow, shows how seemingly mundane intra-agency policies can have unintended effects that benefit Wall Street over Main Street.