clarity^® Papers

Evidence papers for accounting firm leaders

Long-form, sourced, and written to be argued with. Every figure carries its sample, its date, and its caveats.

August 2026 · Five studies · 37,220 businesses

The second opinion

Your clients are taking financial questions to AI first. What the evidence says, what a machine genuinely does better, and what remains the accountant's alone.

Read the paper → July 2026 · By Aynsley Damery

The last manual year

The profession believes real compliance automation arrives in 2027 and beyond. It is in working beta now. Read about how that changes the economics of a firm and where the freed capacity has to go.

Read the paper → June 2026 · Companion to the book

Small businesses don't collapse. They erode.

The Drift names the seven structural patterns behind a failure rate that has not moved in a generation, and shows how the numbers see failure coming. For both sides of the desk.

Read the paper → February 2024 · Updated June 2026 · By Aynsley Damery

The 7 reasons business advisory isn't working

Firms that bolt bespoke advisory onto a compliance practice make less money than firms that never try. The seven reasons why, and the system that fixes them.

Read the paper →