accounting horizons

Manipulate Cash Flow to Boost Credit Ratings?
Credit

Manipulate Cash Flow to Boost Credit Ratings?

The role of credit-rating agencies in determining interest costs on bank loans leaves much to be desired, a study finds.
By David McCann | November 29, 2018
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Do Big Four Auditors Unfairly Raise Fees?
Risk & Compliance

Do Big Four Auditors Unfairly Raise Fees?

The longer the tenure of a company's Big Four auditor, the greater the fee — even though the effort required of the auditor lessens over time.
By David McCann | May 21, 2018
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Auditor Independence Rule Isn’t Tough Enough
Risk & Compliance

Auditor Independence Rule Isn’t Tough Enough

Requiring top corporate executives to be only a year or two removed from a prior job with the company's auditor is insufficient, study suggests.
By David McCann | February 12, 2018
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Shares Drop When Cos. File Late: Study
Financial Reporting

Shares Drop When Cos. File Late: Study

Investors punish companies for late financial statements, according to new research.
By David Katz | November 29, 2017
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Most Companies that Make Restatements Avoid 8-Ks
Risk & Compliance

Most Companies that Make Restatements Avoid 8-Ks

But are they doing so just because the dollar amounts involved are not material? Research suggests another, less-wholesome motivation.
By David McCann | September 8, 2016
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