Banishing bias? Audit, objectivity and the value of professional scepticism 

09 May 2017

This report explores the importance of cognitive biases to the audit process. It explains how these biases are central to improving the exercise of professional scepticism and to understanding the fundamental ethical principle of objectivity.


Divide we fall, distributed we stand

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Insights into integrated reporting

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The Living Wage - 20 March 2017

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

Finance shared services: opportunity or end game - 09 February 2017

ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.

Business models of the future: emerging value creation - 25 January 2017

This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

Accountancy futures journal

ACCA’s twice-yearly research and insights publication.

Accountancy futures

AB magazine

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AB magazine


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Online CPD articles

Articles selected to contribute to your CPD requirements.

CPD articles