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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.
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...
Investment Advisor November 2009 D.J. Gannon	Small World Financial reporting standards will eliminate many of the adjustments investment advisors historically have made to allow companies' financials to be more comparable internationally.
Financial Planning January 1, 2005 Abigail La Croix	5 Questions Michael R. Young, a litigation attorney and partner at New York law firm Wilkie Farr & Gallagher, shares his perspective on financial reporting and the securities industry, with particular emphasis on accounting irregularities.
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 Andrew Osterland	No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea.
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?
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.
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 March 15, 2004 Craig Schneider	A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.
National Real Estate Investor September 1, 2004 Scott Farb	The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues.
CFO April 1, 2011 Robert Pozen	A Three-Step Plan for CFOs How to help your audit committee work more effectively.
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.
Investment Advisor September 2007 Melanie Waddell	Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX.
Real Estate Portfolio May/Jun 2002 William D. Sanders	Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors...
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
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	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 September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
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.
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.
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.
National Real Estate Investor January 1, 2005 Brian Harris	Why Do REIT Auditors Resign? Several auditor resignations, such as those at Shurgard Storage Centers, Glimcher Realty Trust and National Health Investors, have recently occurred in the REIT sector.
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.
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.
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.
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.
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 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.
Bank Director 4th Quarter 2009 Kenneth L. Glascock	Internal Audit: Boosting Your ROI A high-performance audit function can help the bank and board achieve its risk-adjusted goals.
Entrepreneur August 2007 Jennifer Pellet	The Land of the Audit-Free Small businesses are being liberated from SOX restrictions. The changes come at a critical time for companies with less than $75 million in market capitalization, which are to begin complying with the management guidance part of SOX during the 2007 audit cycle.
Real Estate Portfolio Mar/Apr 2004	Meeting Higher Standards In my view, we have two key requirements that REITs must meet. First, we must ensure that the financial statements of publicly traded real estate companies are comparable to the rest of corporate America. Second, it is vital that financial reporting be consistent among all companies in our industry.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
CFO October 1, 2008 Marie Leone	Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards.
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.
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?
CFO March 15, 2006 Helen Shaw	The Trouble with COSO Critics say the Treadway Commission's controls framework is outdated, onerous, and overly complicated -- especially for mid-level financial managers. But is there an alternative?
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 May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
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.
On Wall Street April 1, 2012 Michael Cohn	U.S. Needs to Move to Global Reporting System The chairman of KPMG International, Michael Andrew, believes the U.S. runs the risk of being passed by in the global financial markets unless it commits to International Financial Reporting Standards.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
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.
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.
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.
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.
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.
Trusts & Estates March 21, 2002	AICPA Campaigns To Repair Damage To Reputation Caused By Enron Scandal The American Institute of Certified Public Accountants is trying to ensure that its reputation is not sullied by the recent scandal involving Enron and the role that improper financial reporting played in it.
CFO November 1, 2011 David M. Katz	The Goodwill Two-Step FASB's new way to bypass numeric goodwill testing might add to the compliance costs of big, complex companies rather than curb them.