Thought Leadership

The articles and publications below evidence Cotton & Company’s contributions to the generation of new ideas and intellectual discourse within the public accounting profession and federal financial community.

AU-C 315 Exposure Draft Comments 2020
Observed COVID-19 Fraud Schemes
AGA Journal Fall 2020
AGA Journal Spring 2020
AGA Journal Summer 2019
YB ED Comment Letter 2017
AGA Journal Summer 2014
AGA Journal Fall 2014
VSCPA – Profession’s Past-November/December
VSCPA – Profession’s Past-September/October
VSCPA – Profession’s Past-July/August
VSCPA – Profession’s Past-May/June
VSCPA – Profession’s Past-March/April
VSCPA – Profession’s Past-January/February
Managing The Business Risk of Fraud: A Practical Guide
Management Override of Internal Control
Doing The Right Thing- Parts I-III
Fraud Risk Management Scorecards
Fixing CPA Ethics Can Be an Inside Job
CPAs (And I’m One) Can Reverse Their Losses
Eleven Sad Words About Fraud – But Help is on the Way!
Federal Accounting Standards: Close Enough for Government Work?
Dissecting Fraud
OMB Uniform Guidance
COSO – Fraud Risk Management Guide – Executive Summary
Press Release COSO Fraud Risk Management
Winning the Risk Game
The Committee of Sponsoring Organizations returns to its fraud roots after 30 years