This report from ICAEW's Audit and Assurance Faculty considers audit committee perspectives on the nature and extent of corporate fraud and what the corporate sector is doing to improve the chances of preventing and detecting it.

What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality? This essay from the Audit and Assurance Faculty examines audit quality in terms of ownership, behavioural aspects, and structural drivers.

What role do auditing standards play on audit quality? This essay from the Audit and Assurance Faculty examines how audit standards affect audit quality, and what changes could be made both to international standards and local UK standards to improve audits.

What might a future framework for reporting on internal control over financial reporting (ICFR) look like? This essay from the Audit and Assurance Faculty examines various reporting frameworks, including COSO and the UK Code, as well as how these fit in with Sir Donald Brydon’s recommendations.

Big data and artificial intelligence are changing financial services. ICAEW’s Financial Services Faculty looks at the effects on banks, insurers, payments businesses and investment managers.

ICAEW provides practical recommendations to reduce the size of board packs and make them more effective for boards. Our proposals will enable board chairs, management, executives and non-executives to improve their own papers, ensure that responsibilities are clearly defined and make sure that non-executives do not have to deal with information overload. The proposals we provide work in the context of three overarching principles.

Following the 2008 global financial crisis, the financial services industry has come under intense scrutiny. Firms need to boost trust, create socially responsible products and prevent future financial crises. In its latest publication, Culture and purpose in financial services, the Financial Services Faculty recommends actions that the industry, boards and ICAEW Chartered Accountants should be taking.

Practical advice for those considering business partnering initiatives and those looking to improve their approach.

A practical guide offering support on how finance professionals can better connect sustainability and information, performance and disclosures. And a look ahead as to what this means for the future of corporate reporting.

In this thought leadership report, ICAEW's Corporate Reporting Faculty reflects on the lessons learned from accounting standard setting and how these might shape the development of future sustainability reporting standards.

A report summarising thoughts shared at a roundtable discussion on recent climate reporting, including findings from faculty research.

Practical suggestions on how the EU and international actors can support the collaborative development of non-financial reporting standards.

Digitalisation is transforming how tax is reported and paid, with significant innovation and investment occurring in countries of all kinds. There is no single pathway to digitalisation, as our case studies show, but there is something to be learned from all of them.

Drawing on real-life experiences, this collaborative thought leadership report by ICAEW and the Institute of Chartered Accountants of India (ICAI) considers how finance functions can harness automation to deliver greater value to business and the skills needed by accountants in the future.

Cognitive and automation technologies such as artificial intelligence (AI) have drawn a great deal of interest, but also concern about the potential for bias and misuse. ICAEW’s Tech Faculty examines the risks associated with the adoption of emerging technology and how these risks can be tackled through internal controls and assurance.

By hugely increasing their access to data, the internet of things can help organisations make smarter decisions and better manage people and assets. But, more than this, it can make possible wholly new strategies and business models.

Our paper future enterprise: assessing forms of business gives an overview of the main forms of business used today and explores whether they are truly serving the needs human enterprise of the 21st century or whether there might be better alternatives, perhaps modelled on the human networks we form in private life.

How do you make a decision in the Public Interest?

Practical solutions for organisations seeking to promote and encourage integrity. This research report looks at the meaning of integrity and how it can be promoted in organisations.

This publication includes a number of suggested questions that directors could pose to determine the role of integrity in their organisation, and how it is assessed and instilled.