Skip to Content

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.

Find your local chapter.

You are attempting to access subscriber-restricted content.

Are You Ready to Experience Everything Internal Auditor (Ia) Has to Offer? Sign in or become a member to gain access to the latest internal audit news and information today.


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.