Research Library
Source-listed research for better staffing decisions
Use these reports to examine roles, controls, and onboarding decisions before building a Philippines-based support team. Each report distinguishes cited guidance from local operating recommendations.
Showing 46 reports in Close & Reporting. Clear filter
Who owns the bank account? Testing entity-account evidence before a multi-entity close
A source-backed method for testing whether each bank account can be tied to a legal entity, a reporting period, and a reviewable source before the books are consolidated.
Close & ReportingWhere does delay accumulate in the accounts payable handoff?
A method for testing whether accounts payable records can be traced to a source, preparer, reviewer, and approval.
Close & ReportingHow old are the exceptions in the accounts receivable queue?
A method for testing whether accounts receivable records can be traced to a source, preparer, reviewer, and approval.
Close & ReportingHow complete is the evidence in the bank reconciliation record?
A method for testing whether bank reconciliation records can be traced to a source, preparer, reviewer, and approval.
Close & ReportingWhat happens to month-end close coverage when the owner is away?
A method for testing whether month-end close records can be traced to a source, preparer, reviewer, and approval.
Close & ReportingCan the payroll report be reproduced from its sources?
A method for testing whether payroll records can be traced to a source, preparer, reviewer, and approval.
Close & ReportingStudying Why Close Exceptions Reopen After Review
A reproducible study of exception reopening that distinguishes incomplete evidence, changed facts, and reviewer correction.
Close & ReportingMeasuring Approval Lag for Close Adjustments
A source-backed observational design for measuring how adjustment approval time affects close readiness without confusing delay with error.
Close & ReportingFreight-claim receivables: an evidence-based reconciliation study
A research protocol for testing whether freight claims remain traceable from damaged or lost shipments through carrier decisions, cash recovery, write-offs, and the ledger.
Close & ReportingInsurance-claim receivables: evidence, uncertainty, and ledger reconciliation
A bounded research protocol for linking insured events, policy evidence, claim submissions, insurer decisions, recoveries, repairs, write-offs, and receivable balances.
Close & ReportingHow to study capital-project commitment completeness
A reproducible study protocol for whether approved purchase orders, contracts, change orders, invoices, accruals, and cancellations produce a complete project-commitment view, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingHow to study loan-covenant input lineage
A reproducible study protocol for whether every bookkeeping input used in a lender covenant calculation is tied to a closed ledger, approved adjustment, definition source, and review record, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingHow to study inventory obsolescence evidence readiness
A reproducible study protocol for whether inventory-aging, demand, condition, disposition, and approval records form a reproducible evidence packet for management’s obsolescence review, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingHow to study loan-schedule-to-ledger reconciliation
A reproducible study protocol for whether loan principal, interest, fees, and ending balances agree between lender evidence, the approved amortization schedule, and the general ledger, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingHow to study intercompany confirmation mismatches
A reproducible study protocol for whether reciprocal intercompany balances are confirmed, explained, and resolved before consolidation or reporting release, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingHow to study prepaid-schedule exceptions
A reproducible study protocol for whether prepaid-expense schedules remain traceable to source documents, ledger balances, service periods, and approved recognition rules, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingHow to study month-end review sign-off latency
A reproducible study protocol for where completed close work waits for review, clarification, correction, or final sign-off and which dependency actually controls release of the reporting packet, with frozen populations, evidence coverage, decision rights, and limitations.
Close & ReportingShared-cost allocation provenance in multi-entity offshore bookkeeping
Can a provenance record make recurring shared-cost allocations reproducible without shifting policy judgment to the preparer?
Close & ReportingVariance bridges in offshore bookkeeping reports: an evidence review
A research review of what makes a management-reporting variance bridge explainable, reviewable, and appropriately bounded for a remote bookkeeping handoff.
Close & ReportingIntercompany evidence in offshore bookkeeping: who owns the proof?
Research on assigning evidence ownership when an offshore bookkeeping team records intercompany activity across entities, systems, and reporting deadlines.
Close & ReportingClose evidence sufficiency in offshore bookkeeping: a research test
Research on when a month-end evidence pack is sufficient for review, and how distributed bookkeeping teams can expose gaps without claiming assurance.
Close & ReportingBookkeeping period cutover controls: evidence at the month boundary
Research on how distributed bookkeeping teams can distinguish period cutover evidence from late source arrival, correction, and approval timing.
Close & ReportingChart-of-accounts changes: research on keeping reporting meaning stable
An evidence-led study of account additions, renames, mappings, and the review trail needed to interpret reporting across periods.
Close & ReportingFixed-asset records: research on capitalization evidence and later changes
A source-backed study of asset identity, placed-in-service dates, useful-life evidence, and disposal records for bookkeeping review.
Close & ReportingClose materiality review: research on prioritizing unresolved bookkeeping items
Research on ranking close exceptions by decision impact, evidence quality, recurrence, and owner rather than by amount alone.
Close & ReportingPrepaid and deferred expenses: evidence for a clean monthly rollforward
A practical research model for testing opening balances, new deferrals, recognized expense, and remaining support each close.
Close & ReportingMonth-end close exceptions: measuring unresolved work without distorting the close
A study of exception age, materiality, owner assignment, and evidence completeness in a small-business monthly close.
Close & ReportingFixed-asset register evidence: bookkeeping research
A source-backed framework for additions, transfers, depreciation inputs, disposals, and review evidence in a small-business fixed-asset register.
Close & ReportingInsurance reconciliation evidence for bookkeeping teams
Research on reconciling insurance invoices, coverage periods, prepaid balances, claims, and renewal evidence without making coverage judgments.
Close & ReportingIntercompany reconciliation evidence: bookkeeping research
A research-based approach to matching reciprocal balances, timing differences, eliminations, and approval evidence across related entities.
Close & ReportingInventory observation evidence: bookkeeping research
A source-backed analysis of count sheets, cutoff evidence, adjustments, and reconciliation for small-business inventory records.
Close & ReportingBookkeeping variance investigation: evidence and review research
A source-backed analysis of how small finance teams can distinguish data errors, timing differences, and real operating changes in variance review.
Close & ReportingPurchase accrual cutoff evidence: bookkeeping research
A control-first research framework for identifying unbilled purchases and preserving cutoff evidence.
Close & ReportingInventory count evidence: a bookkeeping research framework
How operating teams can organize count sheets, adjustments, approvals, and reconciliation evidence.
Close & ReportingBookkeeping KPI dashboard evidence: research and review design
A practical framework for defining close, reconciliation, exception, and handoff measures without inventing benchmarks.
Close & ReportingLease schedule handoffs: bookkeeping research and control design
An evidence-first workflow for lease data intake, schedule updates, reconciliations, and review handoffs.
Close & ReportingPrepaid-expense rollforwards: research, evidence, and review
A repeatable bookkeeping workflow for prepaid schedules, amortization support, and period-end review.
Close & ReportingBookkeeping budget-to-actual review research
A source-backed framework for budget-to-actual review, variance evidence, ownership, and escalation.
Close & ReportingBookkeeping expense-accrual evidence research
Research on cutoff evidence, accrual review, and ownership controls for recurring bookkeeping close work.
Close & ReportingBookkeeping financial-close calendar research
A source-backed framework for close calendars, dependencies, evidence, review gates, and exception aging.
Close & ReportingBookkeeping insurance-reconciliation research
A research guide to insurance invoices, prepaid balances, renewals, and evidence-based reconciliation.
Close & ReportingBookkeeping intercompany-reconciliation research
A control framework for intercompany balances, confirmations, eliminations, and close handoffs.
Close & ReportingBookkeeping close checklist controls: a research guide
Research on evidence, ownership, and review controls for a repeatable bookkeeping close checklist.
Close & ReportingMonthly management reporting packet research
Research on building a traceable monthly reporting packet with clear ownership and review.
Close & ReportingMonth-end close cycle-time benchmarks for distributed bookkeeping teams
Close-cycle research for owners comparing handoffs, evidence, review capacity, and control points across distributed bookkeeping teams.
Close & ReportingMulti-entity consolidation handoff research
Research on entity mapping, intercompany evidence, close ownership, and review design for multi-entity bookkeeping support.
How to use this library
These reports summarize listed public guidance and translate it into bounded workflow questions. They are not original empirical studies, professional advice, or proof that a staffing location causes a particular result.