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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?   |
CFO
October 1, 2003
Craig Schneider |
The Attorney's Dilemma Will the SEC's new and proposed rules to turn lawyers into whistle-blowers strain relations between finance executives and corporate counsel? |
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. |
CFO
March 15, 2006
David M. Katz |
A Tough Act to Follow What CFOs really think about Sarbox -- and how they would fix it. Included are the results of an exclusive survey of finance executives on the topic. |
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. |
CFO
October 1, 2002
Alix Nyberg |
Regulation: Pitt and the Pendulum The kinder, gentler SEC Pitt envisioned vanished faster than you can say Arthur Andersen. Can he run a tougher, meaner agency? |
CFO
February 1, 2003
Alix Nyberg |
Auditor Independence: Separation Anxiety Many tax services may be "inappropriate" work for auditors to perform for their audit clients, says the SEC. |
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
September 1, 2003
Alix Nyberg |
Sticker Shock When Congress passed the Sarbanes-Oxley Act of 2002, it didn't worry about how much it would cost companies. Today, CFOs are totting up the compliance bill -- and they don't like what they see. |
CFO
September 1, 2005
Alix Nyberg Stuart |
Can You Spot the Finance Expert? Two years after the SEC started requiring finance experts on audit committees, it's still not clear who qualifies, or whether it really makes a difference. |
| Knowledge@Wharton |
Do High Consulting Fees Compromise the Independence of CPA Firms? Key components of the audit process---the independence and objectivity of auditors---may be eroding, according to some industry observers. |
CFO
April 1, 2005
Tim Reason |
The Limits of Mercy The cost of cooperating with the SEC is high. The cost of not cooperating is even higher. Faced with financial penalties, career-ending bans, and possible criminal prosecution, more individuals are choosing to fight the SEC. |
CFO
May 1, 2005
Tim Reason |
Feeling the Pain Are the benefits of Sarbanes-Oxley worth the cost? Many companies are voicing their concerns to the SEC. The top complaint about 404 is that auditors must point out management's own assessment of internal controls. |
Registered Rep.
December 9, 2002
Will Leitch |
I'm From the Government. I'm Here to Help You The prevailing mindset at the somewhat sparsely attended Securities Industry Association seminar on corporate governance Thursday was not fear of the Sarbanes-Oxley Act -- but the SEC's interpretation of it |
CFO
September 1, 2010
Sarah Johnson |
So Much for "Death by Committee" Audit committees have expanded their scope, and new rules may force them to broaden it even further. |
CFO
October 1, 2011
Sarah Johnson |
Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at. |
National Defense
September 2011
McGrath et al. |
New Rules Give Incentives to Whistleblowers As more than 1,500 letters to the SEC during the notice and comment period confirm, the Dodd-Frank whistleblower requirements are complex and the program is controversial. |
CFO
September 1, 2002
David M. Katz |
The Insiders Do internal auditors have a bigger role to play in ensuring the integrity of financial reports? |
CFO
May 1, 2010
Sarah Johnson |
The SEC Has a Few Questions for You This is the envelope no CFO looks forward to opening, even if the inquiry proves to be fairly routine. |
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. |
Entrepreneur
April 2002
Jennifer Pellet |
Tough Enough Despite speculations of a kinder SEC, Harvey Pitt is cracking down on business... |
CFO
April 1, 2003 |
From All of Us Middle managers certify their numbers... Auditors make a company fire its sterling CFO... blind trusts for stock options... the SEC levies fines but doesn't collect them... etc. |
BusinessWeek
December 27, 2004
Amy Borrus |
Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed. |
CFO
November 1, 2002
Andrew Osterland |
Board Games Boards are supposed to monitor top executives, but too often give them carte blanche. That's why regulators are writing stricter rules for the corporate-governance game. |
CFO
July 1, 2003
Kris Frieswick |
How Audits Must Change Auditors face more pressure to find fraud. |
CFO
August 1, 2004 |
The Enforcer If audit firms don't voluntarily improve their processes, Public Company Accounting Oversight Board (PCAOB) chairman William McDonough promises he'll make them. |
CFO
June 1, 2004 |
Break Up the Big Four? It may be time to break up the largest accounting firms... Calpers steps up its shareholder activism... Commercial banks provide a viable alternative to IPO underwriting... New rules for overtime pay... etc. |
BusinessWeek
December 22, 2003
Amy Borrus |
Funds: Leaving Little Guys Out In The Cold The SEC's cleanup of mutual funds could shortchange small investors. |
| CFO |
Material Whirl A stock-transfer scam forces a big nonoperating charge... new evidence that banks put the squeeze on credit customers... the inside dope on earnings management attempts... etc. |
CFO
May 1, 2004
Lori Calabro |
Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors. |
Registered Rep.
February 18, 2004
John Churchill |
SEC Puts Forth Mutual Fund Rules Proposals The SEC has put forth three proposals that could drastically change the way mutual funds are sold. |
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... |
CFO
September 1, 2006
Alix Nyberg Stuart |
Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away? |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
CFO
September 1, 2007 |
Mend the GAAP Simplifying Financial Reporting... Prosecuting CFOs... Finding Board Members... Gaining Proxy Access... Regulating Rating Agencies... etc. |
The Motley Fool
July 6, 2004
Tom Taulli |
Grim Reaper Visits EasyLink By all appearances, EasyLink is being hit for a minor offense. Not according to the SEC. |
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. |
Entrepreneur
August 2007
Jennifer Pellet |
The Land of the Audit-Free Small businesses are being liberated from SOX restrictions. The changes come at a critical time for companies with less than $75 million in market capitalization, which are to begin complying with the management guidance part of SOX during the 2007 audit cycle. |
| CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
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. |
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. |
InternetNews
December 15, 2006
Roy Mark |
SEC Brings Proxies Online Shareholders will soon be able to find proxy statements and annual reports online, according to new voluntary rules approved this week by the Securities and Exchange Commission. |
CFO
October 1, 2002 |
Legal Unease A good board member is hard to find... the high price of audit reform... Congress takes aim at deferred compensation... etc. |
BusinessWeek
September 22, 2003
Nanette Byrnes |
Reform: Who's Making the Grade A performance review for CEOs, boards, analysts, and others |
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 30, 2010
Jesse Westbrook |
The Accounting Board Is a Sinecure Qua Non Consumer advocates say the accounting oversight board's record is a cautionary tale for the Consumer Financial Protection Bureau. |
CFO
October 1, 2002
Ronald Fink |
Other People's Money To encourage fund managers to act solely in the interests of shareholders, activists want their proxy votes disclosed. |
Registered Rep.
January 11, 2011
Kristen French |
Expect SRO For Advisers, Fiduciary Fix For Brokers Compliance consultants, securities lawyers and lobbyists overwhelmingly agree that the SEC will recommend both. |
U.S. Banker
March 2008
Christopher Myers et al. |
SOX Relief for Smaller Banks The SEC and the Public Company Accounting Oversight Board apparently agree that SOX may be too burdensome on small companies, and some relief may be on the horizon. |
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. |
