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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 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. |
CFO July 1, 2003 Kris Frieswick |
How Audits Must Change Auditors face more pressure to find fraud. |
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? |
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. |
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 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 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. |
The Motley Fool October 14, 2004 Bill Mann |
Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby. |
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 August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
CFO January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
CFO July 1, 2007 Scott Leibs |
Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed. |
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. |
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. |
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 February 1, 2003 Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
CFO March 1, 2003 Tim Reason |
Two Weeks in January The SEC put much of the Sarbanes-Oxley Act into effect by passing a slew of new rules. Here's what was proposed and what was disposed. |
CFO May 1, 2005 Tim Reason |
Feeling the Pain Are the benefits of Sarbanes-Oxley worth the cost? Many companies are voicing their concerns to the SEC. The top complaint about 404 is that auditors must point out management's own assessment of internal controls. |
BusinessWeek September 30, 2010 Jesse Westbrook |
The Accounting Board Is a Sinecure Qua Non Consumer advocates say the accounting oversight board's record is a cautionary tale for the Consumer Financial Protection Bureau. |
CFO October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate. |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
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 October 1, 2010 Leone & Stuart |
Keeping Cool on the Hot Seat Departing Financial Accounting Standards Board chairman Robert Herz takes a look back at his tenure. |
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 September 1, 2012 Kathleen Hoffelder |
SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP. |
InternetNews April 18, 2005 Roy Mark |
Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all. |
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? |
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 |
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 May 1, 2004 Lori Calabro |
Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors. |
HBS Working Knowledge January 23, 2006 Cynthia D. Churchwell |
Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment. |
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 January 1, 2008 Sarah Johnson |
Long Live the King? As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality. |
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. |
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. |
Entrepreneur August 2004 C.J. Prince |
Raise Your Voice A new Small Business Advisory Committee promises to give small businesses a say in accounting standards. But will it help? |
CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
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 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 June 15, 2012 Kathleen Hoffelder |
New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations. |
CFO March 15, 2006 David M. Katz |
A Tough Act to Follow What CFOs really think about Sarbox -- and how they would fix it. Included are the results of an exclusive survey of finance executives on the topic. |
CFO April 15, 2012 |
No Easy Answer Readers comment on cash management ("Money to Burn")... tax regulation ("IRS Kills Tax Reg")... prescription benefits ("Companies May Win This Drug War")... and more... |
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 |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
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 September 1, 2004 Alix Nyberg |
Raising Red Flags As they identify control weaknesses, companies find a common one: inadequate finance staffs. |
HBS Working Knowledge November 3, 2003 Jim Heskett |
Can Investors Have Too Much Accounting Transparency? The collapse of companies like Enron and WorldCom cost investors tens of billions of dollars. But that amount may be dwarfed by the cost of conforming to new laws driven by those corporate scandals -- laws that are intended to protect investors. |
Inc. September 2005 Amy Feldman |
Surviving Sarbanes-Oxley A law intended to clean up big public companies has taken its toll on small private ones -- both financially and emotionally. But there may finally be relief in sight. |