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Wall Street & Technology November 27, 2006 Greg MacSweeney |
The Audacity Some reformers are looking to reduce SOX 404's reach so it doesn't place undue burdens on smaller public companies that cannot handle rigorous SEC oversight. |
CIO July 1, 2005 Edward Prewitt |
Sox Compliance Now Business as Usual The effect of the Sarbanes-Oxley Act (Sox) on IT budgets is already receding, as compliance becomes just another cost of doing business, according to recent reports. |
Wall Street & Technology May 15, 2006 Greg MacSweeney |
Playing by the Rules A growing number of voices is calling for a slimming down of SOX's reach, arguing that smaller financial companies cannot afford the compliance price tag. |
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? |
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. |
InternetNews March 9, 2007 Andy Patrizio |
Sarbox: The Blacktop To Financial Hell Sarbanes-Oxley was more of an emotional reaction than reasoned law when it was passed. Now there's enough evidence that it's doing more harm than good. |
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. |
InternetNews April 12, 2005 Paul Shread |
SOX Just Might Be Worth It Sarbanes-Oxley may give a boost to investor confidence that is worth the cost and headaches... CA climbs 1.5%... BMC edges higher... etc. |
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. |
HBS Working Knowledge March 10, 2014 Julia Hanna |
Counting Up the Effects of Sarbanes-Oxley More than a decade after its inception, the effects of Sarbanes-Oxley seem, if anything, beneficial, say Harvard's Suraj Srinivasan and John C. Coates. Why then do so many critics remain? |
U.S. Banker January 2010 Rob Garver |
No (More) Quarter...Perhaps The SEC says we've seen the last of the reprieves for small companies that have so far avoided complying with the 404(b) provision in the Sarbanes-Oxley Act. Community bankers best hope now is that Congress will step in and give them a permanent exemption. |
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. |
InternetNews April 20, 2007 Michael Hickins |
'Justice is Served' to Nacchio Did the former Qwest CEO miss an opportunity to save himself some jail time? |
The Motley Fool July 24, 2007 Rich Duprey |
The Answer to Japan's Enron The scandals that shook investors' trust in Japan's executives have led to a new law. Investors everywhere ought to benefit from the greater transparency that will result. |
The Motley Fool November 13, 2006 Tim Hanson |
The Dangers of Shady Deals If you're investing in China and India, you should know this: Of the businesses in the world's 30 leading exporting countries, those in China and India are the most like to pay bribes. |
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. |
Reason January 2006 Brian Doherty |
You Can Be Too Careful How the U.S. government's new corporate accounting rules impede efficiency and stifle innovation. |
CFO March 1, 2010 |
Web-Based Whistle-Blowing? A new website asks employees of publicly traded companies to anonymously divulge the questionable business practices of their employers... Fraud at Koss Corp. should have been easily detected... Why banks aren't lending to small businesses... etc. |
InternetNews January 6, 2009 Drew Robb |
Obama, Dems Could Mean New Compliance Regs The global financial meltdown and Democratic control of the White House and Congress will likely mean new corporate accountability regulations - and more work for storage administrators. |
Wall Street & Technology April 27, 2004 Jessica Pallay |
SEC Sets Back SOX Sarbanes-Oxley deadlines are delayed, but firms find little solace in the regulation's extension. |
National Real Estate Investor January 1, 2005 Matt Valley |
Is Sarbanes-Oxley worth the pain and suffering? A year ago in this column, I predicted that the Sarbanes-Oxley corporate governance act (SOX) would be a big story for the REIT world and beyond in 2004. The evidence suggests that I was correct. |
Wall Street & Technology February 12, 2004 Jessica Pallay |
Suiting Up For SOX The Sarbanes-Oxley Act has CIOs struggling to find technology that will support tighter financial controls and processes. |
Wall Street & Technology November 17, 2003 Ivy Schmerken |
Holistic Compliance With a torrent of regulations raining down on them, Wall Street firms are wise to think about developing a global-compliance architecture. But can the chief compliance officer sell the project to senior management? |
The Motley Fool April 6, 2005 Tom Taulli |
Software Going Soft Software companies are pinning their woes on Sarbanes-Oxley, even if it's not the main culprit. But investors should ask whether recent earnings-report bad news is being caused by changes in the strategic viability of their businesses instead. |
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. |
Bank Systems & Technology February 27, 2006 Maria Bruno-Britz |
Taking SOX to the Next Level It is time for banks to rethink their strategic approaches to Sarbanes-Oxley requirements. |
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. |
Wall Street & Technology March 26, 2004 |
Viewing SOX Holistically It's a good thing that the Sarbanes-Oxley Section 404 deadline has been extended, as many on Wall Street weren't quite ready for the June 15 mandate. |
IndustryWeek April 1, 2004 John S. McClenahen |
Sarbanes-Oxley: Little Time Left Companies confront November deadline to certify financial reporting controls. |
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. |
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. |
The Motley Fool March 12, 2007 Dale Baker |
I Love Sarbanes-Oxley The criticisms leveled at Sarbanes-Oxley illustrate exactly why we should keep it. Paying to reduce risk is part of our commercial society. Investments should be no different. |
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. |
InternetNews November 2, 2005 Erin Joyce |
Movaris And The SOX 'Last Mile' Movaris' OneClose software wants to cast new light on companies' "last mile" accounting issues. |
The Motley Fool August 4, 2004 Bill Mann |
Your Ownership Is Revoked Sarbanes-Oxley costs publicly traded companies big bucks to comply. Some small caps are choosing to delist rather than spend the money. |
Wall Street & Technology March 1, 2004 Jim Middlemiss |
Compliance Issues Overwhelm the Industry Financial-services firms grapple with the multitude of compliance issues facing the industry. Is there an end in sight? |
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 |
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 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. |
CFO August 1, 2002 |
TGIM A funny name for the erstwhile PwC Consulting... WorldCom gets caught in a storm... executives are asked to swear; securities suits target nontechs... etc. |
Pharmaceutical Executive April 1, 2007 Papworth et al. |
Get a Grip on the Supply Chain For the pharma industry, Sarbanes-Oxley revenue-recognition compliance is reducing perfectly competent execs to complete blubber. Here's help in figuring out when a sale is really a sale. |
Inc. August 2005 Amy Gunderson |
Can't Find an Accountant? Sarbanes-Oxley has so overwhelmed accountants that companies are having trouble getting their books audited. |
Real Estate Portfolio Jul/Aug 2006 Dees Stribling |
Inside the Boardroom Top REIT CEOs discuss the major corporate governance issues facing the industry. |
BusinessWeek January 17, 2005 Henry et al. |
Death, Taxes, & Sarbanes-Oxley? As the final stages of reform mandated by the Sarbanes-Oxley Act 2002 go into effect, much of Corporate America is in an uproar. |
CFO December 1, 2003 |
Bad Example Revenue management "created a huge reservoir of bad will and anger" in one industry, says a reader. More letters to the editor: even at smaller companies, finance pros can follow nontraditional career paths; don't complain about the costs of compliance. |
Financial Planning January 5, 2008 Laurie Bassi |
Invest In People The outdated nature of accounting exacerbates a chronic tendency among U.S.-based, publicly traded companies to invest too little in employee skills. |
IndustryWeek January 1, 2006 Tonya Vinas |
Sarbanes-Oxley: New Liabilities For Trade Secrets Executives need to handle trade secrets according to new rules, or be subject to punishment under Sarbanes-Oxley. |
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. |
Inc. July 2006 Darren Dahl |
CEOs Are From Mars, VCs Are From Venus It's official: CEOs ans VCs see everything differently. |
Real Estate Portfolio Jul/Aug 2004 Phillip Britt |
The Price of Being Public How small-cap REITs are handling the financial squeeze from Sarbanes-Oxley and other regulations. |