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CFO May 1, 2003 Arthur Levitt |
You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting. |
BusinessWeek October 13, 2003 Robert Kuttner |
The Big Board: Crying Out for Regulation The Grasso pay debacle means the SEC should supervise the NYSE. |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
CFO September 1, 2002 Andrew Osterland |
No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea. |
Salon.com November 7, 2002 Andrew Leonard |
Pitt is history, but the foxes are still guarding the henhouse So what if the most visible face of Bush's see-no-evil economic policies is gone? Corporate reform is further away than ever. |
Knowledge@Wharton January 29, 2003 |
Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work? |
Knowledge@Wharton July 30, 2003 |
Has Sarbanes-Oxley Made a Dent in Corporate America's Armor? In the 12 months since it was signed by President Bush, the landmark Sarbanes-Oxley Act has caused U.S. companies to spend heavily on compliance, altered the culture of boardrooms and boosted the business of firms that offer ethics and compliance consulting. To what end? |
BusinessWeek September 22, 2003 Nanette Byrnes |
Reform: Who's Making the Grade A performance review for CEOs, boards, analysts, and others |
CFO August 1, 2007 Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before. |
IndustryWeek March 1, 2002 John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
Investment Advisor June 2008 Mark Tibergien |
Truth and Consequence Are more regulations for the financial services sector really needed, or just better enforcement of what's now on the book? |
Wall Street & Technology October 27, 2003 Kerry Massaro |
Arthur Levitt Says There will Always Be Abuses Arthur Levitt, chairman of the SEC from 1993 to 2000, discusses some of the pressing regulations on Wall Street and their technology implications. |
CFO March 1, 2003 Tim Reason |
Two Weeks in January The SEC put much of the Sarbanes-Oxley Act into effect by passing a slew of new rules. Here's what was proposed and what was disposed. |
BusinessWeek December 15, 2003 Paula Dwyer |
Breach Of Trust The mutual-fund scandal was a disaster waiting to happen. An inside look at how the industry manipulated Washington |
Investment Advisor May 1, 2011 Bob Clark |
The Polar Bears Thawing out our modern black and white thinking could save the fiduciary standard. I don't usually write about politics, except when it has a direct impact on financial advice, and this appears to be one of those times. |
CFO February 1, 2003 Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
Financial Advisor May 2005 Evan Simonoff |
Editor's Note Ohio Republican Michael Oxley addresses the issue of exemption from RIA regulation that the SEC just granted brokers and specifically the Financial Planning Association's lawsuit. |
Entrepreneur November 2005 Scott Bernard Nelson |
New Cop in Town Will new SEC chairman Christopher Cox set you free from regulation? |
Bank Systems & Technology June 17, 2009 Maria Bruno-Britz |
Levitt Applauds Regulatory Reforms, but Says Accounting Standards Ignored Former SEC chairman Arthur Levitt says the Obama plan for regulatory overhaul achieves good balance, but still must address other problems. |
FDIC FYI July 24, 2002 |
Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports. |
The Motley Fool August 11, 2010 Alyce Lomax |
Pop the Champagne! RegFD Turns 10 Regulation Fair Disclosure, or Reg FD blocked corporate managers from sharing material information only with select Wall Street analysts; they were now required to share it publicly. |
The Motley Fool June 20, 2005 S.J. Caplan |
7 Reasons to Bid Donaldson a Fond Adieu Investors should appreciate what was accomplished in the SEC chairman's tenure. |
Salon.com August 8, 2002 Arianna Huffington |
Democracy on auto pilot Despite all the congratulatory backslapping in Washington for passing a corporate reform bill, it is not likely to change corporate America's grip on power. |
CFO July 1, 2007 Scott Leibs |
Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed. |
CFO November 1, 2003 |
Sarbox's Unseen Costs "The crucial unseen cost is that of innovations foregone or delayed," says a reader. More letters to the editor: Microsoft on options... thoughts on Black-Scholes... expensing flaw... the root of the problem |
Salon.com July 24, 2002 |
How to fix a broken economy Judging by his performance to date, President Bush can use all the help he can get. Here are some expert suggestions. |
Registered Rep. June 1, 2005 John Churchill |
SEC to Lose Its Head Some say the departure of SEC Chairman William Donaldson, appointed by President George W. Bush to help restore confidence in scandal-ridden markets, can't result in anything positive for the Commission's agenda in the near future. |
Knowledge@Wharton |
You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals. |
Knowledge@Wharton |
Do Accountants Who Act as Consultants Take Greater Care or Cut Corners? New Wharton research challenges the idea that lucrative consulting contracts routinely lead auditors to look the other way when preparing financial audits, a key allegation in the scandals at WorldCom, Tyco and Enron. |
Financial Advisor September 2005 |
Editor's Note Following the ironic twists and turns of the Securities and Exchange Commission's so-called Merrill Lynch rule brings to mind how so many things in life and business often take a turn we never could have anticipated. |
The Motley Fool June 30, 2010 Alyce Lomax |
The Supreme Court Spares Sarbanes-Oxley Fortunately, the Court appears to have upheld the spirit of accounting transparency for the good of investors. |
The Motley Fool July 8, 2005 Tom Taulli |
AIG Getting Corporate Governance Religion By hiring Levitt, AIG is demonstrating that it is doing much more than paying lip service to corporate governance. This should not only help prevent future accounting implosions but also help build credibility with investors. |
Salon.com January 28, 2002 Michael Drummond |
Class-action warrior When corporations run amok and accountants are shredding documents, who ya gonna call? Try lawyer Bill Lerach... |
BusinessWeek February 28, 2005 Amy Borrus |
Donaldson's Balancing Act The SEC chairman plans further reforms -- mixed with business-friendly flexibility. |
Entrepreneur April 2002 Jennifer Pellet |
Tough Enough Despite speculations of a kinder SEC, Harvey Pitt is cracking down on business... |
Knowledge@Wharton June 18, 2003 |
Board Members Feeling the Heat of Public Scrutiny Should Bone Up on Finance, Accounting What you don't know can't hurt you. That old adage may be true some of the time, but not for people serving on boards of directors and audit committees in the wake of recent scandals that have tarnished the reputation of corporate America. |
CFO September 1, 2006 Julia Homer |
Enron, RIP? The louder the calls for a hiatus in new rules or the rolling back of existing ones, the less reason investors may have to place their confidence in companies issuing such demands. |
InternetNews March 10, 2005 Roy Mark |
Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives. |
BusinessWeek April 23, 2007 David Henry |
The Growing Revolt Against The SEC A rising chorus of business groups is calling for dramatic accounting reforms. |
Financial Planning August 1, 2009 Bob Veres |
A Swiftly Tilting Planet How will brokers and financial advisors fare in the government's battle to regulate the securities industry? |
The Motley Fool March 29, 2004 Eliot Cohen |
Lies, Half-Truths, and Hubris Help the SEC make the right choice about fairer elections for boards of directors. Corporate insiders are spouting lies, half-truths, and hubris to prevent investors from getting a whiff of fairer elections for boards of directors. |
Knowledge@Wharton September 10, 2003 |
Do High Regulatory Costs Force Public Firms to Go Private? Steps aimed at increasing the financial transparency of U.S. companies could backfire if companies respond by going private instead. In these post-Enron, post-WorldCom times, that would deal a body blow to confidence in capital markets. |
Financial Advisor November 2005 Tracey Longo |
The Embattled Broker Exemption Rule While advisors talk a good game about their desire to see consumers protected by meaningful regulation, the Financial Planning Association remains the sole litigant in its lawsuit against the Securities and Exchange Commission's so-called Merrill rule. |
The Motley Fool July 6, 2005 Tom Taulli |
Donaldson's Last Stand William Donaldson made his mark on the SEC -- up until his last day in office. Interestingly, even the U.S. Court of Appeals had concerns about the new mutual fund regulations. |
Real Estate Portfolio Jul/Aug 2003 Phillip Britt |
Implications of Sarbanes-Oxley You need to go back to the 1930s to find laws that have had as much impact on the fundamental systems of REITs and other publicly traded companies. |
Real Estate Portfolio Jul/Aug 2003 James B. Wright |
Governing REIT Compensation As recent well-publicized REIT proxy/management battles have demonstrated, REIT governance issues are no longer under the radar. In time, shareholder concerns (and any REIT vulnerabilities) relative to independent compensation decisions will also receive scrutiny. |
Inc. September 2005 Amy Feldman |
Surviving Sarbanes-Oxley A law intended to clean up big public companies has taken its toll on small private ones -- both financially and emotionally. But there may finally be relief in sight. |
CFO October 1, 2002 |
Reform: How the Corporate Landscape Is Changing Everyone from Congress to the journalist next door has a reform proposal to promote. This article assesses the likelihood of passage as well as the potential impact of several proposals. |
CFO September 1, 2008 Vincent Ryan |
Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter. |
Registered Rep. December 1, 2005 Andrew Osterland |
Brokering Advice The essential difference between brokers and registered advisors, say financial planners, is fiduciary duty. The notion that b/ds have a lighter burden of regulation than registered advisors, however, is something the securities industry vigorously disputes. |