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  • Accounting: a Narrative Art?

    If U.S. GAAP becomes principles-based, financial executives would do well to become students of Mother Goose. March 13, 2009

  • The Growing Concern over "Going Concern"

    GM's dismal-future disclosure from Deloitte is just one of many that will be part of an "unprecedented" trend this year, experts predict. March 5, 2009

  • How Auditors Self-audit: PCAOB Revises Plan

    The overseer of audit firms rethinks the proposal it first introduced last year covering the conduct of internal reviews by auditors. March 3, 2009

  • Ominous Matters

    Auditors need greater assurance before approving going-concern self-assessments this reporting season. March 2, 2009

  • The Cost of Auditor Independence

    The line Sarbanes-Oxley drew between audit firms and their clients may have been a good idea overall, but it increased accounting risk, a new study indicates. February 12, 2009

  • Schapiro Distances Herself from Cox

    Incoming SEC chairman provides insight into how she'll differ from her predecessor — like in slowing momentum for international accounting standards, and speeding the requirement for small companies' Sarbox compliance. January 26, 2009

  • PCAOB to Auditors: Focus on the CFO

    A new guidance by the audit oversight board shows how finance chiefs can either buttress or make a hash out of a small company's internal controls. January 23, 2009

  • Top Obama Advisers Clash on Global Accounting Standards

    With Paul Volcker delivering a strong endorsement of International Financial Reporting Standards, the nominee for SEC chair, Mary Schapiro, testifies that she has concerns about the IFRS timeline. January 15, 2009

  • One of Many Issues: Does Satyam Have Enough Cash?

    Scandal-ridden computer-services outsourcer, now turning to KPMG and Deloitte for restatement help, will find it nearly impossible to borrow more until financial results get a clean bill of health. January 14, 2009

  • Price Waterhouse Denies Report of Office Raid in India

    Contrary to reports about police forcing their way into the Hyderabad office of Price Waterhouse — yes, it's still two words there — the audit firm insists it turned over records without any raid. January 13, 2009

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