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Financial Planning and Analysis
92% of CFOs Say They’re Fully Prepared for a Recession: Weekly Stat
CFO self-assurance around their performance, the economy, and their ability to ride out a recession are high, per recent CFO research.
By
Adam Zaki
| February 8, 2023
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Enron
Risk & Compliance
First Person: Andy Fastow and Me
Enron’s former CFO and convicted felon Andrew Fastow talks with the CFO writer who first chronicled his “groundbreaking” manipulation of accounting rules.
By
Russ Banham
| April 24, 2019
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Risk & Compliance
Research Refutes Sarbanes-Oxley Critics
A new study offers strong evidence of a link between auditor-identified weak internal controls and subsequent fraud cases.
By
David McCann
| September 5, 2017
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Auditing
Auditors Can Be Friendly as Well as Skeptical, Study Finds
Auditors who trust their clients can feel freer to be more skeptical of their financial reporting.
By
David Katz
| April 19, 2017
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Risk Management
The Whistleblower’s Trilemma
Revealing company fraud or misconduct to regulators first is not always the best choice — if an employee chooses to blow the whistle at all.
By
Marielle Segarra
| March 28, 2014
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Fraud
Is Enron Being Tripped Up by New Accounting Rule?
Will a new accounting rule aimed at off-balance-sheet financing trip up Enron?
By
Ronald Fink
| June 1, 1999
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Risk & Compliance
Joint Ventures Between The Globe and a Hard Place
Growing turmoil in emerging markets has U.S. companies gaining control over their foreign ventures. But will that compound the risk?
By
Michelle Celarier
| November 1, 1998
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Fraud
Off Again, On Again
FASB says that equity accounting for unconsolidated subsidiaries may not reflect reality.
By
Ronald Fink
| July 1, 1997
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