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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.
The Motley Fool February 18, 2004 Selena Maranjian	Big Four Auditors Losing Clients The big names carry less prestige in the wake of scandal. Many big companies are no longer paying big accounting firms to audit their books.
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.
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.
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 July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
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?
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.
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.
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 December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
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 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 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.
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.
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?
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 April 1, 2010 Tim Reason	Auditing Your Auditor After nearly a decade of turmoil, companies have gained the advantage in negotiating with their auditors.
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.
BusinessWeek January 10, 2005 Nanette Byrnes	Green Eyeshades Never Looked So Sexy Raises, perks, long sabbaticals -- auditors can write their own ticket these days.
Entrepreneur October 2002 C.J. Prince	Big Shots Are your chances of landing a big accounting firm following Enron down the drain?
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 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.
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, 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 June 17, 2005 Tom Taulli	Andersen, Part Deux? It looks as if Andersen isn't the only accounting firm with troubles. But should KPMG suffer the same fate?
U.S. Banker January 2002	Trust Big Accounting Firms? Arthur Andersen, the huge accounting firm, hides behind legal technicalities to excuse itself for approving Enron's financial statements. Rather than working for shareholders and investors as it is supposed to, Andersen seems to have done whatever Enron's management wanted it to...
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.
CFO January 1, 2003 Alix Nyberg	After Andersen Surviving the Demise: Perhaps the saddest aspect of the whole debacle has been its impact on Andersen's respectable employees as they try to move into new jobs.
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?
OCC Bulletin March 17, 2003	Interagency Policy Statement on Internal Audit and Internal Audit Outsourcing Revised guidance on internal audit and its outsourcing
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 May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
Insurance & Technology December 23, 2005	Rethinking Risk Management Many firms have allocated a disproportionate amount of resources to Sarbanes-Oxley compliance, according to a new report.
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.
CIO July 1, 2004 Christopher Koch	The Sarbox Conspiracy Sarbanes-Oxley compliance efforts are eating up CIO time and budgets. Worse, CIOs are being relegated to a purely tactical role. And that may be the CFO's plan.
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...
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?
Information Today October 10, 2013	Thomson Reuters Launches Audit Essential Thomson Reuters introduced PPC's SMART Practice Aids - Audit Essential, a simplified audit workflow tool designed to make conducting audit engagements easier. It is integrated with Thomson Reuters' productivity suite Checkpoint for tax and accounting professionals.
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.
CFO January 30, 2004 Julia Homer	Truth or Jail CFOs are spending far more time with audit committees, answering more questions and educating them more fully on business strategies and risks.
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."
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.
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.
Inc. September 2005 Amy Feldman	What Does Sarbanes-Oxley Mean for Companies That Want to Go Public? Companies planning an IPO will face higher audit costs, higher insurance costs, and more regulatory-related duties for its staffers.
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.
CIO June 1, 2003 Christopher Koch	Postcards from an Ethical Wasteland When it comes to ethics, former Arthur Andersen consultant Barbara Toffler says culture is more powerful than individuals.
BusinessWeek September 22, 2003 Nanette Byrnes	Reform: Who's Making the Grade A performance review for CEOs, boards, analysts, and others
The Motley Fool August 30, 2005 Tom Taulli	KPMG Escapes an Ugly Death While consulting firm KPMG avoided the worst-case scenario, it still has many challenges ahead. Its $456 million settlement will mean less investment in its business, as well. In other words, KPMG will be an even weaker No. 4. In today's post-Enron climate, that's the cost of doing bad business.
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.