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 ...

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 ...

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.

Finance is one of the most promising areas for AI adoption, yet also one of the most sensitive. Sergey Smirnov, Group Financial Controller at DataArt, shares the four-step approach that helped the ...