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Rethinking the Timeline: Why the PCAOB’s Original QC 1000 Deadline Was Unrealistic
When the PCAOB adopted QC 1000—its sweeping new standard for a firm’s system of quality control—on May 13, 2024, it set an ambitious...
John C. Blackshire, Jr.
Sep 11, 20252 min read
Is the PCAOB Fulfilling Its Mandate—or Failing It?
An Evaluation of New Research on PCAOB Enforcement The PCAOB was created by SOX in 2002 with a simple yet powerful mandate: protect...
John C. Blackshire, Jr.
Sep 9, 20253 min read
Leadership Transition at the PCAOB
The accounting profession is entering a new chapter. The Public Company Accounting Oversight Board (PCAOB) has announced that Chair Erica...
John C. Blackshire, Jr.
Jul 16, 20252 min read
Folding the PCAOB into the SEC Will Weaken Audit Oversight, Not Strengthen It
Senator Scott, As a fellow South Carolinian, a proud graduate of the University of South Carolina, and someone who had his first audit...
John C. Blackshire, Jr.
Jun 23, 20253 min read
Preparing for PCAOB QC 1000 Standards: Firms Should Act Now
The PCAOB regulated accounting profession is undergoing a major transformation as the PCAOB Quality Control 1000 (QC 1000) standards...
John C. Blackshire, Jr.
Jun 20, 20254 min read
Why the M.I.C.E. is a Better Lens for Understanding Executive Fraud
When auditors assess fraud risk, they often start with the classic Fraud Triangle —the familiar trio of Pressure, Opportunity, and...
John C. Blackshire, Jr.
Jun 12, 20252 min read
Strengthening Financial Defenses Against Illicit Asset Purchases by Wealthy Migrants
The Chinese drug profits are being invested in U.S.A. real estate! Financial systems worldwide face increasing scrutiny as allegations...
John C. Blackshire, Jr.
May 16, 20254 min read
Resort Hotel Revenue Testing
PCAOB Registered Firm Seeking Experienced Mentor We are currently seeking a CPA with extensive experience in testing revenue accounting...
John C. Blackshire, Jr.
May 14, 20251 min read
Pay Dilemma That Could Undermine the PCAOB-SEC Merger
The recent proposal to fold the Public Company Accounting Oversight Board (PCAOB) into the Securities and Exchange Commission (SEC) is...
John C. Blackshire, Jr.
May 12, 20254 min read
The Mice Model and the Tom Coughlin Executive Fraud Cast
When it comes to understanding fraud, the fraud triangle has been the go-to framework. This model identifies pressure , opportunity ,...
John C. Blackshire, Jr.
Apr 27, 20253 min read
Can Elon Musk’s DOGE Cut Staff at the PCAOB?
Elon Musk’s influence extends far beyond Tesla and SpaceX—but could it now be affecting the Public Company Accounting Oversight Board...
John C. Blackshire, Jr.
Mar 18, 20251 min read
Why Internal Audit Department Needs an AI Usage Strategy
Artificial intelligence (AI) is no longer a futuristic concept. It’s rapidly transforming industries, including the field of internal...
John C. Blackshire, Jr.
Mar 17, 20254 min read
Using Saul Alinsky's Principles to Create Change in the Internal Auditor's Organization
Saul Alinsky’s Rules for Radicals offers timeless wisdom about navigating organizational complexity, building trust, and driving lasting...
John C. Blackshire, Jr.
Mar 3, 20254 min read
Key Fraud Issues Internal Auditors Should Prioritize
Fraud is a constant and evolving threat that can undermine financial stability, degrade trust, and harm an organization’s reputation. For...
John C. Blackshire, Jr.
Feb 27, 20254 min read
Enhancing Audit Excellence with CCS Training Programs—A Solution for Managing Partners of PCAOB Registered Firms
For Managing Partners of PCAOB Registered Public Accounting Firms, maintaining audit quality and ensuring compliance with PCAOB standards...
John C. Blackshire, Jr.
Feb 27, 20254 min read
Empower Your Audit Staff with CCS Training Programs—A Chief Audit Executive's Solution for Success
1. Tailored Training for Comprehensive Skill Development Audit teams often encounter a wide variety of challenges, ranging from strict...
John C. Blackshire, Jr.
Feb 27, 20253 min read
Elon Musk’s Email Request to Federal Employees: A Common-Sense Approach
Elon Musk’s recent email to federal employees highlights one of the three key areas in information sharing in highly effective...
John C. Blackshire, Jr.
Feb 24, 20251 min read
The Risks of AI Transcription in Internal Auditing Interviews: Balancing Innovation and Human Nature
Using AI tools for transcribing and summarizing interviews can revolutionize how internal auditors document and analyze conversations....
John C. Blackshire, Jr.
Feb 18, 20254 min read
Elon Musk: The Unlikely Auditor Exposing Federal Fraud
Elon Musk has long been known for revolutionizing industries, from electric vehicles to space travel. However, his recent focus on...
John C. Blackshire, Jr.
Feb 11, 20252 min read
The United Healthcare Cyber Breach: A Wake-Up Call for Cybersecurity in the Insurance Industry
The recent cyberattack on UnitedHealth Group's Change Healthcare unit has sent shockwaves through the industry, exposing the personal...
John C. Blackshire, Jr.
Jan 27, 20253 min read
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