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.
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.
PCAOB Probes Help Companies Raise Capital
Companies "raise significantly more external capital following the disclosure of their auditors’ PCAOB inspection report," study finds.
Research Refutes Sarbanes-Oxley Critics
A new study offers strong evidence of a link between auditor-identified weak internal controls and subsequent fraud cases.
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.
The Rising Risk of Being CFO
The drive to combat corporate misconduct is making it a dangerous time to be a finance chief.
Boosting Valuation with Enterprise Risk Management
Mature ERM programs help organizations understand their own structures and processes, and how they impact strategic goals.