| Similar Articles |
|---|
 |
Real Estate Portfolio
Mar/Apr 2002
Ray Milnes |
Audit Committees -- A Perspective on Utilizing Internal Audit Resources A brisk current of regulatory change is sweeping through America's corporate boardrooms aimed at strengthening the independence and effectiveness of corporate audit committees, including those of REITs and other publicly traded real estate companies...   |
Real Estate Portfolio
Jul/Aug 2002
Kenneth L. Betts |
Avoiding Enron: Counseling the Audit Committee In general, the role of the audit committee is to review the financial operations and statements of a company and to affirm the integrity and accuracy of the preparation and dissemination of that information. Now audit committees need closer observation, support and liability protection. |
Bank Director
3rd Quarter 2010
Jack Milligan |
This Plate Runneth Over Audit committee members are taking hits from all sides these days. |
CFO
April 1, 2011
Robert Pozen |
A Three-Step Plan for CFOs How to help your audit committee work more effectively. |
Real Estate Portfolio
July 2000
Richard M. Jeanneret |
No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors... |
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. |
Bank Director
4th Quarter 2009
Kenneth L. Glascock |
Internal Audit: Boosting Your ROI A high-performance audit function can help the bank and board achieve its risk-adjusted goals. |
Bank Director
2nd Quarter 2010 |
Risk Management Tops Audit Committee's Stress List Highlights of the latest quarterly research in conjunction with Grant Thornton LLP. |
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. |
BusinessWeek
September 22, 2003
Paula Dwyer |
A Talk with William McDonough The new accounting oversight board's chairman says the profession should see the PCAOB (Public Company Accounting Oversight Board) as "its mentor-cum-ally." |
Bank Director
3rd Quarter 2010
Charles Keenan |
Front-burner Issues for the Audit Committee The audit committee's roles and responsibilities continue to broaden as evolving regulation and increasing demands for risk oversight turn up the heat on bank boards. |
Investment Advisor
September 2007
Melanie Waddell |
Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX. |
Bank Director
3rd Quarter 2010
Deborah Scally |
Insight on Oversight More than 300 audit committee members, bank executives, and audit experts gathered at Bank Director's fourth annual Bank Audit Committee Conference in Chicago last month. |
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? |
Wall Street & Technology
March 1, 2004 |
Getting Management on Board With Compliance Compliance and litigation readiness have blasted up the priority list of top management. Leading financial institutions have appointed general counsel into top management roles. Boards of directors are reviewing and approving technology solutions. |
BusinessWeek
April 25, 2005 |
Tip For The Board: "Don't Assume" Former Illinois Governor and current Hollinger board member James Thompson on lessons learned from the Conrad Black years |
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? |
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... |
OCC Bulletin
March 17, 2003 |
Interagency Policy Statement on Internal Audit and Internal Audit Outsourcing Revised guidance on internal audit and its outsourcing |
CFO
June 15, 2012
Sarah Johnson |
Do Your Internal Auditors Have the Right Skills? Companies are putting a premium on critical thinking and data-mining expertise. |
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. |
InternetNews
August 16, 2007
Larry Barrett |
Mea Culpa: Audit Finds Dell Misled Investors for Years Dell says an independent audit found some senior executives were cooking the books for years to meet quarterly estimates. |
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. |
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
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. |
Bank Director
2nd Quarter 2011
Naomi Snyder |
A New Mandate for Risk Management The financial crisis revealed serious risk management deficiencies throughout the banking industry, and now the feds are forcing boards to accept direct responsibility for the risks their institutions take. |
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 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. |
Foundation News & Commentary
Jul/Aug 2005
Andras Kosaras |
Thinking About an Audit? Read This First What kinds of grantmakers get audits and how should a foundation choose an auditor if it opts for this process? |
BusinessWeek
September 26, 2005 |
Report From A General In The SEC's War On Fraud The Securities & Exchange Commission chief accountant Donald T. Nicolaisen talks about the reliability of financial reports, scandals and accounting standards. |
CFO
November 1, 2011
David M. Katz |
The Goodwill Two-Step FASB's new way to bypass numeric goodwill testing might add to the compliance costs of big, complex companies rather than curb them. |
| 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. |
Registered Rep.
April 1, 2006
Kristen French |
Compliance Costs: Double the Trouble In a study conducted in February of this year, the SIA found that annual industrywide compliance costs have nearly doubled in the past three years -- to $25 billion in 2005 from $13 billion in 2002, or 5% of the industry's annual net revenues. |
Financial Planning
April 1, 2011
Deena Katz |
Keep Calm and Carry On One firm's experience with and advice for an SEC RIA audit. |
CFO
January 30, 2004
Scott Leibs |
New Terrain Post-Enron reforms have made dramatic alterations to the landscape of corporate governance. Boards, their committees, and internal auditors now have greater responsibilities and powers. How will these reforms change the CFO's job? |
| 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. |
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. |
National Real Estate Investor
January 1, 2003
Susan Cheng |
Time to revamp `insider boards' Is the fate of corporate giants like WorldCom and Tyco looming at the door of some real estate investment trusts across the nation? |
BusinessWeek
December 27, 2004
Amy Borrus |
Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed. |
HBS Working Knowledge
February 4, 2013
Martha Lagace |
Are the 'Big Four' Audit Firms Too Big to Fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and PwC, is a tightening oligopoly, increasingly insulated from the risks of failure. |
CFO
July 1, 2003
Kris Frieswick |
How Audits Must Change Auditors face more pressure to find fraud. |
Pharmaceutical Executive
January 1, 2013
Ben Comer |
Compliance in the C-Suite Compliance officers have risen into pharmaceutical management's highest ranks, by choice in some organizations, and by government decree in others. Either way, their importance as a strategic partner can hardly be understated. |
CFO
April 1, 2011
Russ Banham |
Disaster Averted? A torrent of bad news for business may be good news for enterprise risk management, as businesses look to prepare for "black swans." |
Real Estate Portfolio
Sep/Oct 2000 |
Corporate Governance Roundtable At this year's NAREIT Law and Accounting Conference, one of the most talked about panel discussions was on the topic of corporate governance... |
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. |
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. |
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
May 1, 2008
Alix Stuart |
Auditor Angst Want faster, cheaper audits? Your auditor humbly suggests you avoid last-minute data dumps and other less-than-helpful practices. |
Real Estate Portfolio
Mar/Apr 2004 |
Meeting Higher Standards In my view, we have two key requirements that REITs must meet. First, we must ensure that the financial statements of publicly traded real estate companies are comparable to the rest of corporate America. Second, it is vital that financial reporting be consistent among all companies in our industry. |
BusinessWeek
April 25, 2005 |
"Sarbanes-Oxley Is Not Bad" But "there's no silver bullet" to prevent another Enron or Tyco, says United Technologies Chairman and CEO George David |
