Similar Articles

Browse Main Topics:

Business
Computers & Electronics
Education & Reference
Entertainment & Leisure
Family & Home
Finance & Investment
Health
Internet
Pets & Animals
Science & Technology
Society, Politics & Culture
Sports & Recreation

Similar Articles

CFO November 1, 2002 Andrew Osterland	Board Games Boards are supposed to monitor top executives, but too often give them carte blanche. That's why regulators are writing stricter rules for the corporate-governance game.
Knowledge@Wharton July 30, 2003	Has Sarbanes-Oxley Made a Dent in Corporate America's Armor? In the 12 months since it was signed by President Bush, the landmark Sarbanes-Oxley Act has caused U.S. companies to spend heavily on compliance, altered the culture of boardrooms and boosted the business of firms that offer ethics and compliance consulting. To what end?
Knowledge@Wharton	You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals.
BusinessWeek April 25, 2005 Henry et al.	The Boss on the Sidelines Auditors, directors, and lawyers are asserting their new-age power, and the reason for their defiance is no great mystery. The watchdogs are finally facing genuine liability for their failures.
Knowledge@Wharton	Do Accountants Who Act as Consultants Take Greater Care or Cut Corners? New Wharton research challenges the idea that lucrative consulting contracts routinely lead auditors to look the other way when preparing financial audits, a key allegation in the scandals at WorldCom, Tyco and Enron.
CFO September 1, 2005 Alix Nyberg Stuart	Can You Spot the Finance Expert? Two years after the SEC started requiring finance experts on audit committees, it's still not clear who qualifies, or whether it really makes a difference.
CFO September 1, 2002 Andrew Osterland	No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea.
CFO April 1, 2011 Robert Pozen	A Three-Step Plan for CFOs How to help your audit committee work more effectively.
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
Knowledge@Wharton January 29, 2003	Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work?
CFO September 1, 2002 David M. Katz	The Insiders Do internal auditors have a bigger role to play in ensuring the integrity of financial reports?
CFO May 1, 2003 Arthur Levitt	You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting.
BusinessWeek December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
Foundation News & Commentary Jul/Aug 2005 Andras Kosaras	Thinking About an Audit? Read This First What kinds of grantmakers get audits and how should a foundation choose an auditor if it opts for this process?
HBS Working Knowledge November 3, 2003 Jim Heskett	Can Investors Have Too Much Accounting Transparency? The collapse of companies like Enron and WorldCom cost investors tens of billions of dollars. But that amount may be dwarfed by the cost of conforming to new laws driven by those corporate scandals -- laws that are intended to protect investors.
National Real Estate Investor January 1, 2003 Susan Cheng	Time to revamp `insider boards' Is the fate of corporate giants like WorldCom and Tyco looming at the door of some real estate investment trusts across the nation?
Knowledge@Wharton	Enron's Board Gives Black Eye to Efforts Aimed at Improving Corporate Governance By not keeping Enron from barreling down the wrong track to a rendezvous with catastrophe, the board has given a black eye to efforts by other American firms to improve corporate governance in recent years...
Real Estate Portfolio Mar/Apr 2002 Ray Milnes	Audit Committees -- A Perspective on Utilizing Internal Audit Resources A brisk current of regulatory change is sweeping through America's corporate boardrooms aimed at strengthening the independence and effectiveness of corporate audit committees, including those of REITs and other publicly traded real estate companies...
CFO October 1, 2011 Sarah Johnson	Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at.
CFO September 1, 2010 Sarah Johnson	So Much for "Death by Committee" Audit committees have expanded their scope, and new rules may force them to broaden it even further.
BusinessWeek October 27, 2003 Henry & Borrus	Honesty Is A Pricey Policy Execs are grumbling about the steep costs of complying with new financial controls.
Bank Director 3rd Quarter 2010 Jack Milligan	This Plate Runneth Over Audit committee members are taking hits from all sides these days.
CFO October 1, 2002 Julia Homer	How Did We Get Here? Much of what happened in the 1990s also happened in the 1980s. Here's hoping we don't do it again.
CFO July 1, 2007 Scott Leibs	Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed.
Real Estate Portfolio Jul/Aug 2002 Kenneth L. Betts	Avoiding Enron: Counseling the Audit Committee In general, the role of the audit committee is to review the financial operations and statements of a company and to affirm the integrity and accuracy of the preparation and dissemination of that information. Now audit committees need closer observation, support and liability protection.
Bank Director 3rd Quarter 2010 Charles Keenan	Front-burner Issues for the Audit Committee The audit committee's roles and responsibilities continue to broaden as evolving regulation and increasing demands for risk oversight turn up the heat on bank boards.
OCC Bulletin March 17, 2003	Interagency Policy Statement on Internal Audit and Internal Audit Outsourcing Revised guidance on internal audit and its outsourcing
Knowledge@Wharton	Corporate Boards Should Focus on Performance, Not Conformance After the corporate governance revolution of the 1990s that led to a new era of accountability to shareholders, the Enron debacle has brought new attention to the role of corporate boards and governance...
CFO May 1, 2005 Kris Frieswick	What Does Your CEO Really Know? How much do chief executives know about company finances? We asked more than 300 CFOs to rate their boss's finance IQ.
CIO January 15, 2003 Meridith Levinson	Get On Board - Corporate Governance CIOs are being sought-after to serve on corporate boards, a unique opportunity to help right many wrongs. But there are risks -- you must be prepared, be aware and be diligent when you jump on board.
CFO August 1, 2004	The Enforcer If audit firms don't voluntarily improve their processes, Public Company Accounting Oversight Board (PCAOB) chairman William McDonough promises he'll make them.
The Motley Fool February 18, 2004 Selena Maranjian	Big Four Auditors Losing Clients The big names carry less prestige in the wake of scandal. Many big companies are no longer paying big accounting firms to audit their books.
Knowledge@Wharton December 18, 2002	Re-Examining the Role of the Chairman of the Board Faculty members at Wharton and a board member of a major U.S. corporation say that while there are some circumstances in which a division of authority between a chairman and a CEO may make sense, it is by no means a surefire way to keep companies on the straight and narrow.
BusinessWeek September 22, 2003 Nanette Byrnes	Reform: Who's Making the Grade A performance review for CEOs, boards, analysts, and others
CFO January 1, 2004 John Goff	They Might Be Giants It's been nearly two years since Arthur Andersen went under and Sarbanes-Oxley was passed. Have the Big Four audit firms changed since then?
Knowledge@Wharton	Do High Consulting Fees Compromise the Independence of CPA Firms? Key components of the audit process---the independence and objectivity of auditors---may be eroding, according to some industry observers.
BusinessWeek September 26, 2005	Report From A General In The SEC's War On Fraud The Securities & Exchange Commission chief accountant Donald T. Nicolaisen talks about the reliability of financial reports, scandals and accounting standards.
Real Estate Portfolio Sep/Oct 2000	Corporate Governance Roundtable At this year's NAREIT Law and Accounting Conference, one of the most talked about panel discussions was on the topic of corporate governance...
BusinessWeek September 22, 2003 Paula Dwyer	A Talk with William McDonough The new accounting oversight board's chairman says the profession should see the PCAOB (Public Company Accounting Oversight Board) as "its mentor-cum-ally."
Inc. September 2005 Amy Feldman	Surviving Sarbanes-Oxley A law intended to clean up big public companies has taken its toll on small private ones -- both financially and emotionally. But there may finally be relief in sight.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
Knowledge@Wharton May 7, 2003	Those Who Sit on Company Boards Face a New, Tougher Job Description Two longtime executives and board members talk about the changing role of boards of directors in what they say is becoming an increasingly volatile, litigious and risky environment.
Reason January 2006 Brian Doherty	You Can Be Too Careful How the U.S. government's new corporate accounting rules impede efficiency and stifle innovation.
CFO August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
CFO June 1, 2003	The Plan of Plan B's Do plan B accounting firms present a real threat to the Big Four?... Master of Science in Financial Engineering program at Kent State University began trading derivatives on a simulated trading floor... Gov fails audit... Directors getting paid more... etc.
HBS Working Knowledge November 10, 2003	Can Investors Have Too Much Accounting Transparency? Readers respond: Legislation is a problematic way to achieve the golden mean in normative behavior... Investors are always free to vote on the adequacy of a company's financial transparency with their dollars... The more transparency there is, the better... etc.
CFO October 1, 2004 Kate O'Sullivan	Can We Talk? Ironically, as the amount of communication between auditors and top executives has increased, the content of these conversations has become much more restricted. The Sarbanes-Oxley Act is partly the reason.
Real Estate Portfolio July 2000 Richard M. Jeanneret	No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors...
CFO September 1, 2008 Vincent Ryan	Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter.
CFO May 1, 2008 Alix Stuart	Auditor Angst Want faster, cheaper audits? Your auditor humbly suggests you avoid last-minute data dumps and other less-than-helpful practices.