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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. |
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 December 27, 2004 Amy Borrus |
Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed. |
CFO May 1, 2010 Sarah Johnson |
You Complete My Audit The relationship between accounting firms and their corporate clients has been shaky over the past decade, to say the least, but amid the tumult of Sarbanes-Oxley and thorny auditor-client issues lie long-lasting relationships, some that have endured for more than 50 years. |
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." |
CFO July 1, 2003 Kris Frieswick |
How Audits Must Change Auditors face more pressure to find fraud. |
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. |
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. |
Inc. August 2005 Amy Gunderson |
Can't Find an Accountant? Sarbanes-Oxley has so overwhelmed accountants that companies are having trouble getting their books audited. |
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 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. |
U.S. Banker April 2002 Mark Bruno |
Broken Affair? Banks, as most companies, have enjoyed close relationships with their accountants for decades, and have been becoming more and more dependent on them for a variety of services, often far removed from auditing their books. Now those relationships are being called into question... |
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 February 1, 2003 Ed Zwirn |
The Second Six: Ready to Step Up? The largest of the Group B accounting firms are facing new challenges and enjoying new opportunities. |
CFO September 1, 2007 Kate O'Sullivan |
Back to the Big Eight? Five years after Sarbanes-Oxley, smaller auditing firms are catching up with the Big Four. |
BusinessWeek January 12, 2004 |
Professional Services: Auditors Applaud, Consultants Cope New regulations will boost both the hours put into audits and the fees paid. Low-cost competition and fewer new technologies will hold back consulting. |
The Motley Fool March 30, 2004 Rich Smith |
Auditors Are Getting Skittish Post-Enron, auditors are firing their clients, and getting fired by them. |
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? |
HBS Working Knowledge February 4, 2013 Martha Lagace |
Are the 'Big Four' Audit Firms Too Big to Fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and PwC, is a tightening oligopoly, increasingly insulated from the risks of failure. |
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. |
CFO April 1, 2010 Tim Reason |
Auditing Your Auditor After nearly a decade of turmoil, companies have gained the advantage in negotiating with their auditors. |
CFO February 1, 2003 Alix Nyberg |
Auditor Independence: Separation Anxiety Many tax services may be "inappropriate" work for auditors to perform for their audit clients, says the SEC. |
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. |
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. |
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? |
IndustryWeek March 1, 2002 John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
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 |
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. |
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. |
CFO May 1, 2008 Kate O'Sullivan |
Can This Relationship Be Saved? Auditors and CFOs aren't the friends they once were, but they are working out their differences. |
The Motley Fool November 17, 2006 S.J. Caplan |
A Brave New World for Bean Counters? Accounting firms advocate a radical overhaul of the financial reporting system. Will it be an investor's utopian dream or are they seeking to insulate themselves from the fury of shareholders burned by fraud? |
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. |
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. |
CFO September 1, 2010 Tim Reason |
Fees Still Falling, but Not as Dramatically The latest analysis of audit fees shows continued good news for most companies, but not all. |
BusinessWeek August 22, 2005 Nanette Byrnes |
The Little Guys Doing Large Audits Cheaper, more attentive second-tier accounting firms are scoring clients off the Big Four accounting firms. |
CFO September 1, 2005 John Goff |
Fractured Fraternity Oh for the days when auditors were counselors and not pricey overseers. In fact, some CFOs say dealings with external auditors have become a lot like encounters with the Internal Revenue Service: shrill, chilly, and frustrating as hell. |
CFO April 1, 2011 Robert Pozen |
A Three-Step Plan for CFOs How to help your audit committee work more effectively. |
CFO February 1, 2012 David M. Katz |
The Cost of Confidence Two proposals aim to increase auditor independence, but may cause problems for CFOs. |
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 August 1, 2005 |
Mr. McDonough, You Have The Floor An interview with William J. McDonough, chairman of the Public Company Accounting Oversight Board, on Sarbanes-Oxley. |
BusinessWeek October 27, 2003 Henry & Borrus |
Honesty Is A Pricey Policy Execs are grumbling about the steep costs of complying with new financial controls. |
CFO December 1, 2008 Alix Stuart |
Subprime Suspects Just about everyone, it seems, is being held to blame for the financial meltdown. But what role auditors played, if any, is far from clear. |
CFO May 1, 2004 Lori Calabro |
Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors. |
The Motley Fool March 18, 2004 Rich Smith |
Is KPMG Judgment-Proof? KPMG's Belgian office declines to produce evidence for U.S. plaintiffs. |
The Motley Fool October 21, 2011 Dan Radovsky |
China Questions Big Four Auditors The Chinese government wants the big auditing firms to double-check their work. |
The Motley Fool April 2, 2004 Bill Mann |
Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please. |
BusinessWeek December 13, 2004 David Henry |
Where's That Quarterly Report? Companies, striving to clean up their books, are filing late -- and seeing shares fall. |
Investment Advisor May 2006 Melanie Waddell |
The Playing Field: SOX and You Sarbanes-Oxley may affect advisors in unlikely ways. When delving into the specifics of the Act, financial advisors should focus on Title 11. |
The Motley Fool July 11, 2011 Matt Koppenheffer |
10 Hilarious Chinese-Stock Red Flags You Need to Know Want to avoid getting taken for a ride on a Chinese-stock scam? Here are 10 key red flags to look out for. |
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? |