Costello Research Internal Audit

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.

As Jenelle Conaway, assistant professor of accounting at George Mason University School of Business, says, “Being able to compare companies more easily makes for more efficient investment choices. And that scales from the individual level up to banks choosing who they lend to, and companies choosing who they want to merge with and acquire.” Her recent research finds that comparability trends have grown complicated.