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HBS Working Knowledge May 12, 2008 Martha Lagace	Accounting Information as Political Currency Firms manage accounting numbers to avoid regulatory scrutiny. The implication is that firms manage accounting numbers to influence political decisions.
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 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?
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?
HBS Working Knowledge November 14, 2012 Martha Lagace	New Agenda for Corporate Accountability Reporting Harvard Business School professor Karthik Ramanna explains three ways to make corporate accountability reports potentially more useful to constituencies that include shareholders, communities, bondholders, and customers.
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.
BusinessWeek January 10, 2005 Nanette Byrnes	Green Eyeshades Never Looked So Sexy Raises, perks, long sabbaticals -- auditors can write their own ticket these days.
The Motley Fool February 18, 2004 Selena Maranjian	Big Four Auditors Losing Clients The big names carry less prestige in the wake of scandal. Many big companies are no longer paying big accounting firms to audit their books.
BusinessWeek November 22, 2004 Nanette Byrnes	Auditing The Auditors J.D. Power & Associates is now evaluating the very audit firms that are supposed to protect investors from improprieties.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
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.
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.
BusinessWeek December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
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.
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...
BusinessWeek September 3, 2007 Nanette Byrnes	The Comeback Of Consulting It's once more a huge business for Big Four auditors like Deloitte & Touche, thanks partly to Sarbanes-Oxley rules.
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 September 1, 2007 Kate O'Sullivan	Back to the Big Eight? Five years after Sarbanes-Oxley, smaller auditing firms are catching up with the Big Four.
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.
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."
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.
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 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 July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
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.
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.
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.
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.
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.
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.
IDB America June 2001 Daniel Drosdoff	What do you mean by "profitable"? Why Latin American companies and societies have much to gain from adopting a new set of international accounting standards
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	What Must Be Done? The experts weigh in on how to prevent future Enrons...
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 December 1, 2008 Alix Stuart	Subprime Suspects Just about everyone, it seems, is being held to blame for the financial meltdown. But what role auditors played, if any, is far from clear.
Registered Rep. May 11, 2011 Diana Britton	CPA Panel: Regulators Taking B/D Accounting Data More Seriously The Financial Industry Regulatory Authority and the Securities and Exchange Commission are stepping up their scrutiny of the accounting and audit process of broker/dealers.
BusinessWeek January 12, 2004	Professional Services: Auditors Applaud, Consultants Cope New regulations will boost both the hours put into audits and the fees paid. Low-cost competition and fewer new technologies will hold back consulting.
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.
HBS Working Knowledge January 23, 2006 Cynthia D. Churchwell	Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment.
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.
The Motley Fool November 17, 2006 S.J. Caplan	A Brave New World for Bean Counters? Accounting firms advocate a radical overhaul of the financial reporting system. Will it be an investor's utopian dream or are they seeking to insulate themselves from the fury of shareholders burned by fraud?
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.
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 February 1, 2003 Ed Zwirn	The Second Six: Ready to Step Up? The largest of the Group B accounting firms are facing new challenges and enjoying new opportunities.
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 April 15, 2012	No Easy Answer Readers comment on cash management ("Money to Burn")... tax regulation ("IRS Kills Tax Reg")... prescription benefits ("Companies May Win This Drug War")... and more...
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...
The Motley Fool October 21, 2011 Dan Radovsky	China Questions Big Four Auditors The Chinese government wants the big auditing firms to double-check their work.
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.
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?