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Why professional scepticism breaks down: inside the structural pressures of audit
How familiarity, hierarchy, inherited assumptions and poor client preparation can erode challenge inside audit teams.
Oct 7
1
When speaking up becomes the risk
What KPMG Australia reveals about institutional responses to whistleblowers—and why partnership structures can make those failures harder to correct.
Oct 2
3
The warning before the claim: why Big Four captives need pre-incident signal
Why rising claim severity is putting Big Four captive insurers — and their early-warning systems — under pressure.
Sep 30
•
Stephen Hourigan
1
Why companies should publish the parenthood gap
Companies publish parental leave and flexible-working policies. Kimberley Rowley argues they should also disclose what happens to the careers of the…
Sep 23
•
Resilient Mothers
4
6
4
KPMG asked for the AI dividend. Now its clients want one too
KPMG cited AI efficiency to push for a cheaper audit. Its 14% fee cut is now a talking point for Big Four clients — and a pricing problem.
Sep 11
•
Claudine Cassar
2
ASIC forced Australia’s Big Four to hand over audit-misconduct complaints. There were 551.
ASIC told Parliament it had widened its work on the KPMG scandal — including an investigation into the firm’s transparency reporting and a review of…
Sep 7
•
Claudine Cassar
2
2
Part 1 — £1.8 billion and borrowed trust: the MFS structure no one was mandated to see whole
How Market Financial Solutions grew through a fragmented network of lenders, SPVs, auditors, trustees and banks — and how the structure obscured who was…
Sep 2
•
Abdelhamid Taha
2
The Big Four helped build the climate-reporting market. Can they independently audit it?
A 16-state challenge asks whether the Big Four can remain independent while supporting climate reporting — and selling services around it.
Aug 31
•
Claudine Cassar
1
The Structural Capture of Corporate Conscience
Risk expert Astrid Yee-Sobraques argues that challenge functions fail when revenue takes priority — and need real authority to constrain high-risk…
Aug 28
•
Astrid Yee-Sobraques
3
Is Evergrande PwC’s Black Swan?
Evergrande’s US$8.4bn claim could test where responsibility ultimately sits within PwC’s global network
Aug 26
•
Claudine Cassar
4
PwC called tax strategy “very aggressive”— then helped the client proceed
PwC flagged the strategy as high-risk and expected an IRS challenge — then advised that any tax bill would stay with the company, not the client. Courts…
Aug 21
•
Claudine Cassar
1
Breaking up the Big Four is now on Australia’s reform agenda
The Australia Institute has backed structural separation of audit and non-audit businesses as Treasury considers 17 reform options that could reshape…
Aug 19
•
Claudine Cassar
2
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