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Starling Insights features contributions from some of the top thought leaders from industry and academia.

Amy Edmondson

Professor Edmondson is the Novartis Professor of Leadership and Management at Harvard Business School, a chair established to support study of human interactions that lead to the creation of successful enterprises and the betterment of society. She studies leadership, psychological safety, and organizational learning.

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Gary Cohn

As Assistant to the President for Economic Policy and Director of the National Economic Council (2017-2018), Gary Cohn managed the US economic policy agenda, stimulating economic expansion, job creation, and wage increases through historic tax and regulatory reform. Prior to that he was the President and Chief Operating Officer at Goldman Sachs where he worked for more than 25 years.

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Klaas Knot

Klaas Knot is President of De Nederlandsche Bank and is the Chair of the Financial Stability Board. He is also a member of the Governing Council and the General Council of the European Central Bank, member of the European Systemic Risk Board, member of the International Monetary Fund's Board of Governors and a member of the Board of Directors of the Bank for International Settlements.

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Axel Weber

Axel Weber is the past-Chair of UBS and the past-President of the German Bundesbank and a member of the European Central Bank Governing Council from 2004 to 2011. He is a member of the Group of 30.

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Regulating a Cultural Shift in Audit

by Sarah Rapson

Compendium

May 15, 2022

An individual audit is, in effect, a snapshot. Once taken, it is frozen in time. Yet the audit profession is in the early stages of significant and essential change, as it moves towards a culture-based approach. The Financial Reporting Council’s regulatory approach is also adapting to take an assertive supervision and improvement approach to culture, using our ‘four faces’ framework, and this will continue to evolve as our knowledge and maturity increase. ... (cont)

All Tags In Focus Culture & Performance