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Academy / Finance

#8 Ch8. Auditing — Can You Trust the Financial Statements?

May 12, 2026 · OIYO Editorial

The purpose and procedures of a financial statement audit, types of audit opinions (unqualified, qualified, adverse, disclaimer), internal controls, and the audit risk model — the eighth lecture in the Accounting Basics series.

Academy / Finance

#8 Ch8. Social Proof and Social Norms — Why We Follow Others

May 11, 2026 · OIYO Editorial

Why does a long line signal a great restaurant? This chapter examines the psychology of social proof — how other people's choices shape our own — along with the mechanisms by which norms drive behavior and how public-policy nudges put these forces to work.