Fresh Evidence of Auditor Bias Emerges
Companies don't look good for penalizing honest auditors, while other auditors don't look good for rendering slanted opinions.
SOX Compliance Doesn’t Get Easier With Time
Despite ongoing expectations to the contrary, complying with the Sarbanes-Oxley Act remains a moving target for companies.
‘Opinion-Shopping’ Compromises Auditor Independence
While it may serve the interests of struggling companies, shopping for a favorable audit opinion lessens auditor independence and audit quality.
SOX 404(b) Provides Investor Value After All
Study results contradict critics who are trying to water down the Sarbanes-Oxley requirement for auditing internal controls over financial reporting.
Which Acquisitions Will Generate Negative Stock Returns?
If the acquiring company elects to exempt the target from Sarbanes-Oxley Section 404 internal controls attestation, negative stock returns may follow.
Audit Software Firm Nabs $40M in Funding
The startup, AuditBoard, offers a cloud-based platform for managing Sarbanes-Oxley compliance and other aspects of internal auditing.
16 Years Later, SOX Compliance Continues to Evolve
Sarbanes-Oxley compliance costs shot up this year, underscoring the need for companies to automate more of their compliance activities.
When Are Execs Most Likely to Inflate Earnings?
Earnings management tends to occur not when a company is getting little or a lot of attention, but rather when it's in the middle of those extremes.
How to Manage Cyber-Whistleblower Risk
Companies should pay specific attention to risks arising from the increasingly common whistleblower complaints regarding data breaches and cybersecurity.
Auditor Rotation Rules Miss Their Mark
Merely requiring companies to periodically invite bids for their audit business, or change engagement partners at the incumbent firm, doesn't do the job.
Supreme Court Whistleblower Ruling: Analysis
The decision likely won't have a substantial effect on companies, as significant protections for whistleblowers remain in place.