Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

Last month I received a query from a distinguished professor of neuroscience asking whether there is any literature linking mentalization to self-control. This was a reminder of how segregated ...

In the intricate world of mergers and acquisitions (M&A), valuing a business extends beyond simple financial metrics. Two pivotal elements in this valuation landscape are the Control Premium and the ...