Enron’s former CFO and convicted felon Andrew Fastow talks with the CFO writer who first chronicled his “groundbreaking” manipulation of accounting rules.
A new study offers strong evidence of a link between auditor-identified weak internal controls and subsequent fraud cases.
Auditors who trust their clients can feel freer to be more skeptical of their financial reporting.
Revealing company fraud or misconduct to regulators first is not always the best choice — if an employee chooses to blow the whistle at all.
Will a new accounting rule aimed at off-balance-sheet financing trip up Enron?
Growing turmoil in emerging markets has U.S. companies gaining control over their foreign ventures. But will that compound the risk?
FASB says that equity accounting for unconsolidated subsidiaries may not reflect reality.
