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HBS Working Knowledge November 10, 2003	Can Investors Have Too Much Accounting Transparency? Readers respond: Legislation is a problematic way to achieve the golden mean in normative behavior... Investors are always free to vote on the adequacy of a company's financial transparency with their dollars... The more transparency there is, the better... etc.
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.
Bank Systems & Technology February 10, 2004 Paul Kurgan	Truth & Consequence Don't let compliance foil your business.
HBS Working Knowledge November 3, 2003 Jim Heskett	Can Investors Have Too Much Accounting Transparency? The collapse of companies like Enron and WorldCom cost investors tens of billions of dollars. But that amount may be dwarfed by the cost of conforming to new laws driven by those corporate scandals -- laws that are intended to protect investors.
Insurance & Technology July 25, 2005 Katherine Burger	A Matter of Time Federal regulation of the U.S. insurance industry is coming - maybe not this year, or even for a few years, but it is inevitable.
HBS Working Knowledge August 30, 2004 Jim Heskett	Summing Up: Is Section 404 of the Sarbanes-Oxley Act Worth the Investment? Will Section 404 of the Sarbanes-Oxley Act have much impact by itself on the issue of added transparency for shareholders and other stakeholders?
Knowledge@Wharton	Feeling Burned by Accounting Scams in the U.S.? Just Look Overseas Self-dealing and the misappropriation of profits at the expense of minority shareholders is much more common in other countries due to the weaker legal measures protecting such stockholders.
Managed Care December 2007	Strong Support for Transparency, But Small Effect Expected on Costs Three quarters of health care leaders believe increased transparency -- the public reporting of quality and pricing by name of hospital, physician practice, or health care provider -- is essential to improve the performance of the United States' health care system, according to a survey.
CFO September 1, 2006 Ronald Fink	Numbers Crunch Think reporting has changed since Enron? Just wait.
National Real Estate Investor September 1, 2004 Scott Farb	The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues.
Investment Advisor November 2009 D.J. Gannon	Small World Financial reporting standards will eliminate many of the adjustments investment advisors historically have made to allow companies' financials to be more comparable internationally.
HBS Working Knowledge August 9, 2004	Readers Respond: For Greater Transparency, Is Section 404 An Effective Response? Readers submit opposing views on the topic of "internal controls."
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.
FDIC FYI May 30, 2002	Financial Transparency and Regulatory Policy The importance of financial transparency and investor confidence in financial markets can hardly be overstated in the current environment...
HBS Working Knowledge October 27, 2003	Is "The Innovator's Solution" to Sustained Corporate Growth an Unnatural Act? In the judgment of respondents to the October column, repeating the development of disruptive technologies is an admirable but elusive target.
HBS Working Knowledge December 15, 2003	Readers Respond: Is This the Twilight Era for the Managed Mutual Fund? Business leaders and managers who can't recognize public and investor trust as a fundamental requirement of their business should be fired or barred for life... As soon as I can beat the market on my own, I'm out of mutual funds... etc.
HBS Working Knowledge December 8, 2003	Readers Respond: Is This the Twilight Era for the Managed Mutual Fund? I am skeptical of the ability of fund managers to consistently beat the market... I believe that we have probably seen the beginning of the decline of the actively managed mutual fund... The mutual fund scandal will shift public trust towards index funds... etc.
The Motley Fool June 10, 2009 Elliott Orsillo	Bank Shareholders Unite! Recent congressional action may have stimulated the market, but at what cost to bank stocks?
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
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.
Real Estate Portfolio May/Jun 2002 Taube & Yungmann	Promoting Transparency in Joint Venture Financial Reporting and Disclosure Joint venture arrangements have become an integral part of the business model of many real estate companies, and financial statement preparers and users have worked toward achieving a satisfactory level of transparency...
Wall Street & Technology July 7, 2009 Melanie Rodier	Wall Street Adjusts to Transparency Demands Calls for transparency from regulators, investors and even financial firms aren't about to subside anytime soon. Technology is key to helping Wall Street respond.
U.S. Banker May 2002 Paul Muolo	Options Accounting To Hit Earnings The quest for greater accounting transparency and reporting may lead to including the estimated cost of stock options in the income statement, and for some banks, that could be very significant...
Insurance & Technology May 28, 2008 Doug Sheehan	Enhanced Investment Systems Offer Better Integration of Data The enhanced technical capabilities of external data providers is making it possible for insurers to have better integration with these data sources, having great potential to improve data accuracy, timeliness and efficiency.
IndustryWeek February 1, 2006 Jill Jusko	Sarbanes-Oxley: Private Opportunity In Public Regulation With an eye toward the future, some closely held firms voluntarily adopt Sarbanes-Oxley Act principles.
HBS Working Knowledge March 5, 2009 Jim Heskett	How Frank or Deceptive Should Leaders Be? Several leadership concepts, such as "transparency," are in vogue these days. Perhaps we should add "self-fulfilling prophecies" to the list.
U.S. Banker February 2002 Robert A. Bennett	Designer-Made Earning Reports It has become popular for companies to dream up their own methods of accounting. The greatest danger is fooling oneself...
Financial Advisor June 2004 Gary Schneider	Fund Industry Being Forced In Wrong Direction In the aftermath of some of America's biggest scandals in the history of the mutual fund industry, proposed standards are wrongheaded and unnecessary.
HBS Working Knowledge June 18, 2007 Mihir Desai	Leveling the Executive Options Playing Field A Harvard Business School professor argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they report to shareholders.
IDB America June 2001 Daniel Drosdoff	International accounting standards: A good investment A corporate finance expert explains why better accounting standards boost confidence and attract investors...
National Real Estate Investor January 1, 2003 Matt Valley Editor	Sarbanes-Oxley is onerous What Corporate America needs is more integrity, not more due diligence and documentation. Compliance with Sarbanes-Oxley consumes time that could be spent creating shareholder value and may encourage some public companies to go private.
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.
Salon.com September 25, 2002 Farhad Manjoo	Investors of the world, unite! Former chairman of the SEC Arthur Levitt declares the time is ripe for fighting back against Wall Street.
InternetNews March 9, 2007 Michael Hickins	How SOX Saved America The Sarbanes-Oxley Act of 2002 regulations help reassure investors of the accuracy of corporate P&Ls - and enable them to make informed investing decisions.
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.
Wall Street & Technology November 23, 2009 Greg MacSweeney	Investors Demand Hedge Fund Transparency Institutional investors are already demanding more transparency from hedge funds. Not to be outdone, regulators are readying new rules for hedge fund reporting.
Wall Street & Technology July 28, 2004 Gil Makleff	Transparency in Tech Spending Transparency in spending corporate funds has been - until recently - "nice to have." The change from "nice to have" to "need to have now" has been well publicized, on the heels of fraud cases like those involving Enron and Worldcom, and it has crystallized in the form of the Sarbanes-Oxley Act of 2002.
On Wall Street August 1, 2010 Sen. Tim Johnson	Coordinating Global Regulation Senator who helped hammer out the reform bill says this is just the beginning.
Real Estate Portfolio May/Jun 2002 William D. Sanders	Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors...
The Motley Fool March 17, 2011 Cindy Johnson	3 Management Teams You Shouldn't Trust -- and 2 You Can Fool me once, shame on you.
Finance & Development September 2009 Randall Dodd	Overhauling the System The United States is proposing the most radical reform of financial regulation since the New Deal.