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Financial Reporting During the Pandemic

Digital Wendy Heltzer, PHD, CPA, Mary Mindak, PHD Jun 01, 2021

A new study spotlights how the crisis is impacting financial misstatement risks and internal control audits.

​As the vaccine roll-outs raise hope that COVID-19 will subside, auditors may question how the pandemic has impacted financial statements. There are many views regarding how the crisis has changed the world and whether these changes are permanent.

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Wendy Heltzer, PHD, CPA

Wendy Heltzer is an associate professor of accounting at DePaul University in Chicago.​

Mary Mindak, PHD

Mary Mindak is an associate professor of accounting at DePaul University.