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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 May 1, 2004 Lori Calabro |
Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors. |
CFO February 1, 2008 Sarah Johnson |
Attempting to Answer the $91,000 Question The figure often cited as the cost of Section 404 compliance for small companies is not correct, according to a new study, which claims the real figure is lower. Many beg to differ. |
CFO September 1, 2006 Kate O'Sullivan |
The Case for Clarity You know about the cost of Sarbox. What about the benefits? |
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 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 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 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. |
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. |
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 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. |
U.S. Banker May 2007 Thomas P. Vartanian |
Crisis and Opportunity In Subprime Mortgage Markets Problems in the subprime mortgage business will inevitably lead to opportunities for those who can evaluate, service or manage the underlying loans, securities and real estate. |
Reason January 2009 Brian Doherty |
Sarbanes-Oxley Revisited Recent academic studies of Sarbanes-Oxley have deepened our understanding of the law's effects. |
OCC Bulletin March 17, 2003 |
Interagency Policy Statement on Internal Audit and Internal Audit Outsourcing Revised guidance on internal audit and its outsourcing |
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. |
InternetNews May 27, 2005 Clint Boulton |
Taking The Sarbox Challenge A look at the Sarbanes-Oxley Act of 2002, one of the most demanding and challenging compliance regulations for regulating corporate finances, and how IT factors into it. |
CFO February 1, 2003 Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
CIO July 1, 2004 Christopher Koch |
The Sarbox Conspiracy Sarbanes-Oxley compliance efforts are eating up CIO time and budgets. Worse, CIOs are being relegated to a purely tactical role. And that may be the CFO's plan. |
CFO June 1, 2008 Sarah Johnson |
The PCAOB Turns 5.099 We're inspired by the Public Company Accounting Oversight Board's birthday to review its short history -- by the numbers. |
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 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. |
Inc. September 2005 Amy Feldman |
What Does Sarbanes-Oxley Mean for Companies That Want to Go Public? Companies planning an IPO will face higher audit costs, higher insurance costs, and more regulatory-related duties for its staffers. |
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. |
Inc. April 2006 |
Recap Renaissance Thanks to heated competition in the private equity market, now may be the ideal time to recapitalize. |
Wall Street & Technology March 1, 2004 |
Institutions Find it Tough to Meet Sarbox Deadline As the first deadline for Sarbanes-Oxley compliance of June 15 nears, financial-institutions are finding that complying is more difficult than they had anticipated |
CFO January 1, 2005 |
Keeping Work in Perspective Letters to the editor: Your features devoted to Work/Life (November 2004) were disheartening for aspiring CFOs... Once again CFO magazine offers cutting-edge and insightful coverage... A Solution to the DoD's Problems... etc. |
CFO November 1, 2006 |
Sticky Topics Letters to the editor: Pay Dirt... Trick or Treat in Business Reporting?... A Valuable Perspective... Losing Touch... The Best Surveys... |
CFO October 1, 2007 |
The Battle for Influence Letter to the editor: The SEC Rules... Far from Settled... Still Hitting the Ceiling... etc. |
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, 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. |
Financial Planning January 1, 2005 Abigail La Croix |
5 Questions Michael R. Young, a litigation attorney and partner at New York law firm Wilkie Farr & Gallagher, shares his perspective on financial reporting and the securities industry, with particular emphasis on accounting irregularities. |
The Motley Fool February 9, 2007 Dan Caplinger |
Millionaires Need Protecting, Too Regardless of how this issue plays out, expect continuing friction between the SEC and the hedge-fund industry. In the meantime, if you want to use alternative investments, you'd best get started toward the new $2.5 million mark. |
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? |
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? |
IndustryWeek April 1, 2004 John S. McClenahen |
Sarbanes-Oxley: Little Time Left Companies confront November deadline to certify financial reporting controls. |
AskMen.com Michael Estrin |
How to Take Advantage of Home Equity Nearly 47% of household assets are tied up in the primary residence. Here are two ways to get at that cash and some tips on what you should use it for. |
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. |
BusinessWeek October 6, 2003 Stephen B. Shepard |
Straight Talk from Eliot Spitzer The New York Attorney General speaks on the mutual-fund investigations and other issues |
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 |
Entrepreneur December 2007 Farnoosh Torabi |
A Private Affair The private equity club is now accepting members - and you don't have to make millions to join. |
Investment Advisor May 2006 Melanie Waddell |
The Playing Field: SOX and You Sarbanes-Oxley may affect advisors in unlikely ways. When delving into the specifics of the Act, financial advisors should focus on Title 11. |
CFO May 8, 2006 Elaine Appleton Grant |
Flirting with Disaster Recovery There are plenty of good reasons to develop a business-continuity plan, but is Sarbox one of them? |
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. |
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... |
CFO November 1, 2003 David M. Katz |
Rites of Privacy With the dust settling on Sarbox compliance in the public sector, eyes turn to private companies. |
BusinessWeek November 19, 2009 Maria Bartiromo |
Steve Schwarzman Starts Warming Up The author talks to Blackstone's Steve Schwarzman about the state of the private equity market, changes on Wall Street, and the outlook for various types of investments. |
CFO December 1, 2009 Johnson & Stuart |
Sarbox R.I.P.? There is slowly growing evidence that the seven-year-old law's existence may not be etched in stone. |
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. |
CIO April 15, 2004 Ben Worthen |
Another Sarbox Reprieve Public companies now have until November to comply with Sarbanes-Oxley provisions requiring that they document their internal financial controls. CIOs can thank Microsoft. |
Reason April 2007 Brian Doherty |
Sarb-Ox Showdown A pro-market research institute and a small accounting firm are taking Sarbanes-Oxley to court and claim in their suit that the Public Company Accounting Oversight Board violates the Constitution in several ways. |