Spreadsheets Don't Lie
Spreadsheets are everywhere as the application of choice for model building and data analysis so they must be correct. Is this true?
accountingcpd blog
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Barclays Bank and the Differential Association Theory
The Barclays case is the first criminal prosecution faced by a bank for financial crisis related misconduct. To understand the case we consider...
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ICAEW UK Economic Forecast: A Need for Unpopular Policies
ICAEW has published its quarterly economic forecast for the UK. There are no startling findings but it is a useful overview nonetheless. They...
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Santander Acquisition of Banco Popular Espanol Should Set the Alarm Bells Ringing
It was announced recently that Santander had acquired Banco Popular Español for €1, and that Santander intended to launch a rights issue and...
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Professional Scepticism and Cognitive Bias: A Challenge for Every Finance Professional
Professional scepticism, or the lack of it, has long been acknowledged as a major issue in audit quality. But are the lessons being applied...
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Barclays and Guinness - Déjá vu?
What have Barclays Bank and Guinness PLC got in common? Not a lot, it would seem. However, there is a connection...