U.S. Securities and Exchange Commission
Risks Building for Energy MLPs
Master limited partnerships rely heavily on the debt and equity markets, as well as the enthusiasm of retail investors.
Dewey & LeBoeuf Execs Accused of Accounting Fraud
In a multiyear scheme, the law firm's CFO and other executives falsified accounting entries to conceal a cash-flow shortfall, Manhattan prosecutors allege.
Declining Audit Fees Raise Risk of Restatements
When public companies pressure their auditors to reduce fees or they switch auditors to pay lower fees, audit quality can deteriorate, according to a study.
Mind the Non-GAAP
Nontraditional financial metrics can shed valuable light on a company’s operations — or obscure its true condition.
SEC Goes to Bat for Whistleblowers
The Securities and Exchange Commission says whistleblowers who report internally are protected against employee retaliation.
Berkshire Hathaway Exec’s Firm Faces Delisting Risk
Sloppy financial reporting and executive role-sharing raise questions about a publishing company chaired by Warren Buffett's longtime business partner.
Accounting Fraud Gets Sexy at the SEC
The Securities and Exchange Commission is ferreting out fraud and fake financial reporting with renewed zeal, attorneys and investigators find.
The JOBS Act: Crowdfunding and Emerging Businesses
CFO answers your questions about crowdfunding, general solicitation and the Jumpstart Our Business Startups Act.
On the Trail of Conflict Minerals
Owned by Berkshire Hathaway, Brooks Sports is delving deep into its supply chain to find out if the tin in its zippers comes from the Congo.
Execs Should Fight SEC “Conflict Minerals” Rule
Companies need to take a more active role in commenting on such rules and not rely on their trade associations to carry the load.