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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 July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
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.
CFO March 15, 2004 Craig Schneider	A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.
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.
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.
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.
HRO Today Heller & Della Torre	Audits of Outsourced Retirement Plans Relying on CPAs to turn up potential issues now is a better alternative than for plan participants or the IRS to discover shortcomings.
CFO May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
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 April 1, 2010 Tim Reason	Auditing Your Auditor After nearly a decade of turmoil, companies have gained the advantage in negotiating with their auditors.
BusinessWeek December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
National Real Estate Investor January 1, 2005 Brian Harris	Why Do REIT Auditors Resign? Several auditor resignations, such as those at Shurgard Storage Centers, Glimcher Realty Trust and National Health Investors, have recently occurred in the REIT sector.
OCC Bulletin March 17, 2003	Interagency Policy Statement on Internal Audit and Internal Audit Outsourcing Revised guidance on internal audit and its outsourcing
CFO September 1, 2010 David McCann	The Truth About SAS 70 CFOs who put too much trust in this high-profile report may be putting their companies at risk.
CFO February 1, 2012 David M. Katz	The Cost of Confidence Two proposals aim to increase auditor independence, but may cause problems for CFOs.
Foundation News & Commentary Mar/Apr 2005 Andras Kosaras	Self-Regulation An Overview of Principles and Standards Work at the Council on Foundations that provides the opportunity, leadership and tools needed by philanthropic organizations to expand, enhance and sustain their ability to advance the common good.
Foundation News & Commentary Mar/Apr 2005 Richard F. Larkin	Time for a Financial Checkup This checklist can help foundations spot problems with internal financial controls.
CFO May 1, 2010 Sarah Johnson	You Complete My Audit The relationship between accounting firms and their corporate clients has been shaky over the past decade, to say the least, but amid the tumult of Sarbanes-Oxley and thorny auditor-client issues lie long-lasting relationships, some that have endured for more than 50 years.
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...
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.
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, 2010 Tim Reason	Fees Still Falling, but Not as Dramatically The latest analysis of audit fees shows continued good news for most companies, but not all.
CFO October 1, 2004 Kate O'Sullivan	Can We Talk? Ironically, as the amount of communication between auditors and top executives has increased, the content of these conversations has become much more restricted. The Sarbanes-Oxley Act is partly the reason.
CFO May 1, 2008 Kate O'Sullivan	Can This Relationship Be Saved? Auditors and CFOs aren't the friends they once were, but they are working out their differences.
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.
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.
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.
AFP eWire January 10, 2005	New California Regulatory Act Now in Effect -- Fact Sheet Available A comprehensive regulatory bill affecting charities, fundraisers and fundraising counsel who work in California (including organizations and individuals based outside of the state) came into effect at the beginning of 2005.
Bank Director 3rd Quarter 2010 Jack Milligan	This Plate Runneth Over Audit committee members are taking hits from all sides these days.
U.S. Banker April 2002 Mark Bruno	Broken Affair? Banks, as most companies, have enjoyed close relationships with their accountants for decades, and have been becoming more and more dependent on them for a variety of services, often far removed from auditing their books. Now those relationships are being called into question...
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."
CFO April 1, 2011 Robert Pozen	A Three-Step Plan for CFOs How to help your audit committee work more effectively.
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 September 1, 2005 John Goff	Fractured Fraternity Oh for the days when auditors were counselors and not pricey overseers. In fact, some CFOs say dealings with external auditors have become a lot like encounters with the Internal Revenue Service: shrill, chilly, and frustrating as hell.
The Motley Fool October 13, 2006 Roy Lewis	Surviving an IRS Audit It's the audit season, and some of you will have the unfortunate and uncomfortable experience of having a prior-year tax return reviewed by the folks at the IRS. Here are simple steps to help you endure an auditor's scrutiny.
National Real Estate Investor October 1, 2005 Ann Weinstein	Sarbanes-Oxley Alters the Playing Field The need to ensure the adequacy of financial controls is fast becoming a competitive necessity for companies that provide services to public companies. Real estate service providers are confronted with this new reality.
CFO February 1, 2003 Tim Reason	Prove It The SEC's new policy is to target audit firms, not only individual accountants.
CFO January 1, 2004 John Goff	They Might Be Giants It's been nearly two years since Arthur Andersen went under and Sarbanes-Oxley was passed. Have the Big Four audit firms changed since then?
AFP eWire May 9, 2005	New Study Shows Accountability the Norm in the Nonprofit Sector A new study reveals that a large percentage of nonprofits across the U.S. already engage in the kinds of accountability practices currently under consideration by the Senate Finance Committee, bringing into question why nonprofit accountability has become such an issue with Congress.
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.
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?
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.
Information Today October 10, 2013	Thomson Reuters Launches Audit Essential Thomson Reuters introduced PPC's SMART Practice Aids - Audit Essential, a simplified audit workflow tool designed to make conducting audit engagements easier. It is integrated with Thomson Reuters' productivity suite Checkpoint for tax and accounting professionals.
CFO July 1, 2005 Bill Birchard	Nonprofits by the Numbers In the wake of embarrassing revelations, high-profile scandals, and Sarbanes-Oxley, nonprofit CFOs are striving for greater transparency and accountability.
HBS Working Knowledge August 16, 2004 Manda Salls	Achieving Balance in Nonprofit Governance Nonprofits are facing increasingly complex regulatory and boardroom challenges, says Harvard University's Marion R. Fremont-Smith. Can organizations respond while maintaining their missions?
Trusts & Estates March 21, 2002	AICPA Campaigns To Repair Damage To Reputation Caused By Enron Scandal The American Institute of Certified Public Accountants is trying to ensure that its reputation is not sullied by the recent scandal involving Enron and the role that improper financial reporting played in it.
Food Engineering May 1, 2009 Richard F. Stier	Food Safety: The trouble with third-party audits Passing an audit is not the issue. Ensuring safety is.
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.
CIO April 15, 2003 Geoffrey James	The Auditors Are Coming, the Auditors Are Coming... and That Could Be Good News for You Corporate accountability has Washington's attention, and now the auditors have their pencils sharpened for IT processes and projects. Here are nine strategies for working with auditors before, during and after an accounting exam.