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CFO December 1, 2002 Ronald Fink	Tuning In to Cash Flow Clarify cash flow from operations and you'll find reason for optimism about America's blue chips.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
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.
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.
BusinessWeek October 25, 2004 Borrus & Dwyer	Pumped-Up Pension Plays? U.S. regulators are investigating how some companies tinker with retiree accounting.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
BusinessWeek December 8, 2003 Spencer E. Ante	The Secret Behind Those Profit Jumps Many companies are boosting earnings by reversing write-downs and not disclosing it.
CFO January 1, 2008 Alix Stuart	Why VSOE Spells Trouble As software becomes more ubiquitous, many CFOs must now confront the nightmare of revenue recognition.
BusinessWeek October 21, 2009 Mara Der Hovanesian	Magic Tricks on the Corporate Books With the stroke of a pen, companies can make themselves appear more financially fit than they are.
CFO April 1, 2007 Roy Harris	Say Again? An explosion in accounting errors -- in part reflecting the difficulties of today's complex rules -- has forced nearly a quarter of U.S. companies to learn the art of the restatement.
CFO April 1, 2008 Sarah Johnson	Goodbye GAAP It's time to start preparing for the arrival of international accounting standards.
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...
The Motley Fool March 28, 2005 Chris Cather	Operating Cash Flow Tricks Operating cash flow used to be less easily manipulated than earnings. But Caterpillar, GM, Ford and others reportedly had included vendor financing receivables under investing rather than operating cash flows on the cash-flow statement.
CFO	What Must Be Done? The experts weigh in on how to prevent future Enrons...
CFO February 1, 2008 Alix Stuart	A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
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.
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 May 1, 2003	Newswatch Rising tensions between the U.S. and EU could lead to more trade restrictions. Plus: visas harder to come by, Nader rides again, and ten signs your finance department is second rate.
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
CFO Andrew Osterland	Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
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 January 1, 2005	In the Same Language The rest of the world adopts international accounting standards... Grounded to a Halt?... Give It Back!... Go Directly to Cash... Where's the Coverage?...
CFO March 1, 2003 Ronald Fink	What Goes Around Customer financing seemed like a smart move when times were good. Now, it's wreaking havoc on corporate balance sheets.
CFO October 1, 2007 Michelle Leder	Rewriting the Rules Everything you thought you knew about accounting is about to change. Is there any reason to smile? This is the third of a three-part series examining the state of accounting five years after passage of the Sarbanes-Oxley Act.
Salon.com February 20, 2002 Dave Lindorff	Chief fudge-the-books officer Enron CFO Andrew Fastow wasn't a renegade, he was just doing his job -- or, at least, he was doing precisely what today's CFOs are being told to do...
Knowledge@Wharton	Pro Forma Earnings Reports: A Deceptive View of Performance The Securities and Exchange Commission is concerned with a widespread corporate habit -- the growing practice of issuing "pro forma" earnings reports that tend to paint a rosy picture of company results...
BusinessWeek September 22, 2003 Nanette Byrnes	Reform: Who's Making the Grade A performance review for CEOs, boards, analysts, and others
CFO November 1, 2003	Citi's New Stance After more than a year of scandal and public penance, Citigroup CFO Todd Thomson is determined to rebuild the reputation of the financial-services giant.
CFO November 1, 2002 Tim Reason	Align the Books? The gap between the numbers reported to shareholders and to the taxman is growing. Critics contend it's time to explain why.
CFO October 1, 2002 Tim Reason	Reporting: See-Through Finance The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules.
CFO July 1, 2005 Alix Nyberg Stuart	A GAAP of Their Own Private companies seeking a wholesale exemption from FASB's accounting rules are likely to be disappointed.
The Motley Fool July 7, 2004 Bill Mann	Nortel: You Must Be Joking People investing in Nortel should know they don't have firm numbers upon which to base a valuation of the firm. This was a company that simply debased itself to "make the number." That being the case, there may be more pain to come as the restatement process continues.
CFO August 1, 2002 Ronald Fink	The Fear of All Sums To restore investor trust, many companies are disclosing more information, according to a CFO survey. But it may not be enough.
Knowledge@Wharton	Will Expensing Stock Options Create New Problems? Even as politicians and the media vilify stock options, experts from Wharton and elsewhere are asking if the blame is being misdirected, and if the solutions being adopted might bring about new problems.
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.
Knowledge@Wharton	Why Firms Restate Annual Earnings and Why Investors Should Beware Is there a way to tell, ahead of time, which publicly traded companies are most likely to cook the books? A new study, "Predicting Earnings Management: The Case of Earnings Restatements," identifies some key risk factors.
CFO January 10, 2007	In Whose Best Interest? How Accounting Firms Would Change Their Industry... Why Performance Scorecards Still Fail... The Uninspired American Employee... M&A and Option Backdating... The CFO as Investor-Relations Professional... etc.
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	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.
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	Material Whirl A stock-transfer scam forces a big nonoperating charge... new evidence that banks put the squeeze on credit customers... the inside dope on earnings management attempts... etc.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
CFO September 1, 2009 Leone & Reason	Dirty Secrets Companies may be burying billions more in environmental liabilities than their financial statements show.
The Motley Fool June 6, 2006 Joseph Khattab	The Next Enron Cash is king. Despite what some business execs want you to believe, cash pays the bills -- accounting earnings do not. Cash flow is much more difficult to manipulate than earnings, which makes it a better analysis tool for investors.
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.
CFO June 1, 2005 Ronald Fink	Infinite Risk? The abuse of finite insurance uncovered at AIG and other insurers may be just the tip of the iceberg.
Financial Advisor March 2008 Alan Lavine	Apples To Apples Expect a pop in equity valuations, increased liquidity and lower trading costs as foreign companies list stocks in the United States using International Financial Reporting Standards.