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Month: November 2022

Capital raises, initial coin offerings and token sales

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| Finance

Traditional corporate funding can be obtained through private markets or public offerings. The first is private placement, which is typically aimed at private equity funds, venture capital firms, hedge funds, family offices, and other institutional investors. These offerings are subject to the Securities Act under Regulation D.[1] A private placement requires less compliance and lower […]

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Auditing in the Age of Intelligent Machines

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| Finance

Accountants are often referred to as the guardians of corporate governance.[1] However, rapid technological developments in the field of artificial intelligence (AI) have led to speculation of a catastrophic decline in the accounting profession. Some fear that auditors will be completely replaced by robots. Others suggest that AI follows the typical cycle of fostering technological […]

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