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HBS Working Knowledge
August 9, 2004 |
Readers Respond: For Greater Transparency, Is Section 404 An Effective Response? Readers submit opposing views on the topic of "internal controls."   |
HBS Working Knowledge
August 2, 2004
Jim Heskett |
For Greater Transparency, Is Section 404 an Effective Response? Of the seventy-one sections of the Sarbanes-Oxley Act, the one concerning "Management Assessment of Internal Controls" probably has caused more expenditure of time and money on the part of leaders of publicly traded firms than all the rest. |
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? |
National Defense
February 2014
Jay B. Stephens |
Companies Need Sound Governance In publicly-traded aerospace and defense companies, strong internal controls in an organization -- especially in business units far from the mother ship -- are essential to transparency and process fidelity. |
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. |
U.S. Banker
March 2008
Christopher Myers et al. |
SOX Relief for Smaller Banks The SEC and the Public Company Accounting Oversight Board apparently agree that SOX may be too burdensome on small companies, and some relief may be on the horizon. |
BusinessWeek
October 13, 2003
Louis Lavelle |
Show and Tell In The Naked Corporation: How the Age of Transparency Will Revolutionize Business, the authors suggest that stakeholders' demands for information give companies a new way to differentiate themselves -- as honest, responsive, and sensitive to specific issues. This is a compelling thesis. |
AFP eWire
August 25, 2004 |
IRS to Crack Down on Section 527 Organizations Section 527 political groups, which have become very controversial during the current Presidential campaign, will now have to be more accountable to the Internal Revenue Service. Charities have not been unaffected by the controversies |
Real Estate Portfolio
Jul/Aug 2006
Dees Stribling |
Inside the Boardroom Top REIT CEOs discuss the major corporate governance issues facing the industry. |
CFO
June 1, 2008
Sarah Johnson |
The PCAOB Turns 5.099 We're inspired by the Public Company Accounting Oversight Board's birthday to review its short history -- by the numbers. |
CFO
June 16, 2003
Laton McCartney |
Nothing to Hide Eager to be more transparent, companies are using a range of technologies to communicate with shareholders. |
Investment Advisor
August 2010
Marlene Y. Satter |
The Section 79 Solution A college-savings strategy appropriate for some small business owners: a group insurance executive benefit program known as Section 79. |
IDB America
July 2002
Claudia Neira |
Fighting for transparency He thought about writing screenplays, and now, perhaps unintentionally, he's helping to write a new chapter in the history of Nicaragua. |
CRM
October 2014
Woody Driggs |
How to Grow Customer Trust Align actions with purpose to transform your business. |
CFO
November 17, 2003
Scott Leibs |
Internal Controls In a world gone Sarbanes-Oxley, have finance and IT found common ground? |
Job Journal
March 6, 2011
Craig Nathanson |
How to Manage with Integrity When a healthy work culture is in place, it is because management places a high priority on people getting along, communicating openly, and contributing in a fair environment. |
Food Processing
February 2012
Eric Lindstrom |
The FDA's Food Safety Outlook for 2012 The FDA will be consumed with implementing the Food Safety Modernization Act, with July as a particularly important month. |
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. |
HBS Working Knowledge
December 20, 2004
Stever Robbins |
The Keys to Building Trust Transparency plays a powerful role in business. So let's really dig into the nature of trust. |
