Guest Blogger: Contributed by SUSAN D. HERMANSON, Cameron Distinguished Professor of Accounting at the University of North Carolina Wilmington. She received her Ph.D. in accounting from Texas A&M University (1994) and her B.B.A. in accounting from the University of Georgia (1988). Susan is coauthor of three accounting textbooks and has published over 60 refereed journal articles. She is the recipient of numerous teaching awards, including the Chancellor’s Teaching Excellence Award. (this post originally appeared on WilmingtonBiz.com on August 31, 2020).
Over the past year, I have been working with coauthors on research in the area of internal auditing and COVID-19. Our first article, “Downsizing Internal Audit: Saving Costs or Sacrificing Future Performance” was published in the May/June 2020 issue of Internal Auditing and the second article, “The 2020/COVID-19 Environment and Internal Audit” is forthcoming in the July/August issue of Internal Auditing. In this blog, I discuss some of the main points of these articles, but feel free to refer to the original articles for a more detailed discussion of these topics.