In most banks, judgement is still described as a human act. It sits in committees, is recorded in minutes, and is assumed to happen at identifiable decision points. But in day-to-day operations, that ...

Auditor judgment and decision-making lie at the heart of the external audit function, combining technical accounting knowledge with cognitive processes to assess the fairness of financial statements.

A more than $70 million judgment imposed on Commonwealth Financial Network late last month is an eye-popping reminder for an industry already on notice about its obligation to disclose conflicts of ...

Financial anxiety is rarely about numbers alone. It is often rooted in uncertainty—fear of making the wrong decision, losing ...

Finance is one of the most promising areas for AI adoption, yet also one of the most sensitive. Sergey Smirnov, Group ...