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 ...
Generally, it has a negative connotation since it is commonly associated with an investigation initiated by the occurrence of an adverse event. While many times this may be the case, proactive ...
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 ...
The peer review system no longer works to guarantee academic rigour – a different approach is needed
Peer review is a central feature of academic work. It’s the process through which research ends up published in an academic journal: independent experts scrutinise the work of another researcher in ...
A proposed change to the AICPA Peer Review Program would centralize the administration of peer reviews for firms operating under alternative practice structures, such as those with private equity ...
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