Similar Articles |
|
Knowledge@Wharton June 18, 2003 |
Board Members Feeling the Heat of Public Scrutiny Should Bone Up on Finance, Accounting What you don't know can't hurt you. That old adage may be true some of the time, but not for people serving on boards of directors and audit committees in the wake of recent scandals that have tarnished the reputation of corporate America. |
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. |
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. |
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. |
CFO June 15, 2012 Kathleen Hoffelder |
New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations. |
BusinessWeek October 27, 2003 Henry & Borrus |
Honesty Is A Pricey Policy Execs are grumbling about the steep costs of complying with new financial controls. |
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. |
National Real Estate Investor January 1, 2003 Matt Valley Editor |
Sarbanes-Oxley is onerous What Corporate America needs is more integrity, not more due diligence and documentation. Compliance with Sarbanes-Oxley consumes time that could be spent creating shareholder value and may encourage some public companies to go private. |
U.S. Banker April 2002 Robert A. Bennett |
We've Learned Nothing Despite the Enron-Andersen scandal, little has changed, at least so far... |
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. |
IndustryWeek March 1, 2002 John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
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? |
Job Journal August 10, 2008 |
Career Snapshot: Accountant Working behind the scenes, accountants keep business and personal finances organized. |
Entrepreneur April 2007 David Worrell |
Ready to Report It may get a little easier for some small-businesses to play by the Sarbanes-Oxley rules. |
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, 2002 Andrew Osterland |
No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea. |
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. |
CFO April 1, 2011 Robert Pozen |
A Three-Step Plan for CFOs How to help your audit committee work more effectively. |
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. |
National Real Estate Investor October 1, 2005 Ann Weinstein |
Sarbanes-Oxley Alters the Playing Field The need to ensure the adequacy of financial controls is fast becoming a competitive necessity for companies that provide services to public companies. Real estate service providers are confronted with this new reality. |
The Motley Fool July 24, 2007 Rich Duprey |
The Answer to Japan's Enron The scandals that shook investors' trust in Japan's executives have led to a new law. Investors everywhere ought to benefit from the greater transparency that will result. |
InternetNews March 9, 2007 Andy Patrizio |
Sarbox: The Blacktop To Financial Hell Sarbanes-Oxley was more of an emotional reaction than reasoned law when it was passed. Now there's enough evidence that it's doing more harm than good. |
BusinessWeek November 22, 2004 Nanette Byrnes |
Auditing The Auditors J.D. Power & Associates is now evaluating the very audit firms that are supposed to protect investors from improprieties. |
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? |
The Motley Fool December 1, 2004 Rich Duprey |
Gee, Thanks: More Time in the Maze Companies under $700 million market cap get Sarbanes-Oxley filing extension. |
CFO February 1, 2003 Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice. |
Real Estate Portfolio Jul/Aug 2004 Phillip Britt |
The Price of Being Public How small-cap REITs are handling the financial squeeze from Sarbanes-Oxley and other regulations. |
Real Estate Portfolio Jul/Aug 2003 Phillip Britt |
Implications of Sarbanes-Oxley You need to go back to the 1930s to find laws that have had as much impact on the fundamental systems of REITs and other publicly traded companies. |
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. |
FDIC FYI July 24, 2002 |
Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports. |
BusinessWeek January 10, 2005 Nanette Byrnes |
Green Eyeshades Never Looked So Sexy Raises, perks, long sabbaticals -- auditors can write their own ticket these days. |
BusinessWeek April 26, 2004 |
How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings |
BusinessWeek December 27, 2004 Amy Borrus |
Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed. |
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 |
Feeling Burned by Accounting Scams in the U.S.? Just Look Overseas Self-dealing and the misappropriation of profits at the expense of minority shareholders is much more common in other countries due to the weaker legal measures protecting such stockholders. |
InternetNews March 21, 2005 Tim Gray |
Tightening Honchos' White Collars The WorldCom verdict, along with legislation regulating on corporate accounting practices, has sent a clear signal to company bosses. |
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. |
HBS Working Knowledge November 24, 2003 Jim Heskett |
Can Investors Have Too Much Accounting Transparency? Transparency in financial accounting: are we addressing symptoms or causes? |
CFO February 2008 Katz & Homer |
WorldCom Whistle-blower Cynthia Cooper What Cynthia Cooper was feeling and thinking as she took the steps that, as it turned out, would change Corporate America. |
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. |
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." |
Knowledge@Wharton |
A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future. |
BusinessWeek September 3, 2007 Nanette Byrnes |
The Comeback Of Consulting It's once more a huge business for Big Four auditors like Deloitte & Touche, thanks partly to Sarbanes-Oxley rules. |
InternetNews January 13, 2006 Paul Shread |
Crossroads at a Crossroads Crossroads Systems decides that the burden of Sarbanes-Oxley is too great to remain a public company and announced de-listing its stock from the Nasdaq stock market. |
Knowledge@Wharton |
Looking for Evidence of Accounting Chicanery? Try Digging Deeper Companies do not disclose financial improprieties in footnotes or in the Management's Discussion & Analysis section of a financial statement. Instead, the warning flags are buried in 10Ks and other financial reports... |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
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. |
InternetNews August 29, 2005 Jim Wagner |
Work Remains for Sarbox Compliance Businesses have a lot of work ahead of them before they're fully compliant with federal data retention and financial reporting rules under the Sarbanes-Oxley Act, a new study concludes. |
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. |
U.S. Banker May 2002 Paul Muolo |
Options Accounting To Hit Earnings The quest for greater accounting transparency and reporting may lead to including the estimated cost of stock options in the income statement, and for some banks, that could be very significant... |