ICYMI: In late 2021, the UK Financial Reporting Council (FRC), which has long recognized the connection between culture and audit effectiveness, published a "Collection of Perspectives" on best practices for promoting cultures that lead to improved audit quality.
The Collection includes contributions from academics, audit firms, company directors, regulators, culture change experts, and other parties within the audit ecosystem. In an article appearing therein, Starling's Stephen Scott and Mark Cooke explain how audit regulators can drive culture change in the industry to improve both employee conduct and audit quality.
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