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| Knowledge@Wharton |
Pro Forma Earnings Reports: A Deceptive View of Performance The Securities and Exchange Commission is concerned with a widespread corporate habit -- the growing practice of issuing "pro forma" earnings reports that tend to paint a rosy picture of company results...   |
Salon.com
January 28, 2002
Michael Drummond |
Class-action warrior When corporations run amok and accountants are shredding documents, who ya gonna call? Try lawyer Bill Lerach... |
IndustryWeek
February 1, 2002
John S. McClenahen |
Pro Forma's Bottom Line Be careful what you say and how you say it. The Financial Executives International, Morristown, N.J., and the National Investor Relations Institute, Vienna, Va., have come up with guidelines for clear and consistent public statements of corporate earnings. Five key suggestions... |
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? |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
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. |
CFO
October 1, 2008
Marie Leone |
Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards. |
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. |
CFO
Edward Teach & Tim Reason |
Lies, Damn Lies, and Pro Forma Pro forma earnings reports may be a cause du jour of reformers, but CFOs aren't about to back down from issuing them... |
CFO
April 1, 2005
Tim Reason |
The Limits of Mercy The cost of cooperating with the SEC is high. The cost of not cooperating is even higher. Faced with financial penalties, career-ending bans, and possible criminal prosecution, more individuals are choosing to fight the SEC. |
| Knowledge@Wharton |
A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future. |
Registered Rep.
November 8, 2002
David A. Geracioti |
The Doctor, Not the Rule Book Speaking to the SIA, outgoing SEC Chief Pitt says the SEC enforced regulations with "unprecedented vigor." |
| 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. |
Wired
February 2002
Adam Lashinsky |
The Post-Enron Economy Sometimes it takes a meltdown to force regulators into action... |
Salon.com
November 7, 2002
Andrew Leonard |
Pitt is history, but the foxes are still guarding the henhouse So what if the most visible face of Bush's see-no-evil economic policies is gone? Corporate reform is further away than ever. |
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. |
Financial Advisor
October 2004
Evan Simonoff |
Editor's Note Back in July when the Financial Planning Association filed a lawsuit against the Securities and Exchange Commission, many advisors could be forgiven for wondering if the FPA was losing its grip on reality. |
BusinessWeek
July 28, 2003
Borrus & McNamee |
States vs. the SEC: What's All the Shouting for? On the surface, it looks like the fragile alliance between state and federal securities cops is crumbling. There's more -- and less -- going on here than meets the eye. |
Registered Rep.
December 11, 2002
Will Leitch |
Bush Appoints DLJ Founder To Run SEC A month since embattled former chairman Harvey Pitt resigned, President Bush announced plans to nominate William Donaldson, founder of investment bank Donaldson Lufkin & Jenrette to head the Securities and Exchange Commission. |
Registered Rep.
December 9, 2002
Will Leitch |
I'm From the Government. I'm Here to Help You The prevailing mindset at the somewhat sparsely attended Securities Industry Association seminar on corporate governance Thursday was not fear of the Sarbanes-Oxley Act -- but the SEC's interpretation of it |
| Knowledge@Wharton |
Warning: This Corporation May Appear More Capable Than It Is In How Companies Lie: Why Enron is Just the Tip of the Iceberg, authors Elliott and Schroth stand firm in their conviction that this seemingly endless rash of corporate greed and stupidity at the highest levels is inexcusable and requires major structural changes in the business of business. |
Investment Advisor
February 2009
Melanie Waddell |
Is Mary What the SEC Needs? The alternative to FINRA overseeing advisors, and what advisors would definitely prefer, is a self-regulatory organization. |
Investment Advisor
July 2008
Melanie Waddell |
SEC Chairmen of Yore Speak Six former SEC chairmen pointed to quite a few regulatory challenges that loom large -- namely globalization of the world markets, the burgeoning market for complex synthetic securities, and the continued growth of hedge funds. |
The Motley Fool
December 28, 2004
Jim Schoettler |
Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position. |
Bank Systems & Technology
June 17, 2009
Maria Bruno-Britz |
Levitt Applauds Regulatory Reforms, but Says Accounting Standards Ignored Former SEC chairman Arthur Levitt says the Obama plan for regulatory overhaul achieves good balance, but still must address other problems. |
Financial Advisor
May 2005
Evan Simonoff |
Editor's Note Ohio Republican Michael Oxley addresses the issue of exemption from RIA regulation that the SEC just granted brokers and specifically the Financial Planning Association's lawsuit. |
InternetNews
January 13, 2006
Paul Shread |
Crossroads at a Crossroads Crossroads Systems decides that the burden of Sarbanes-Oxley is too great to remain a public company and announced de-listing its stock from the Nasdaq stock market. |
CFO
September 1, 2012
Kathleen Hoffelder |
SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP. |
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. |
CFO
October 1, 2002
Alix Nyberg |
Regulation: Pitt and the Pendulum The kinder, gentler SEC Pitt envisioned vanished faster than you can say Arthur Andersen. Can he run a tougher, meaner agency? |
CFO
June 15, 2012
Kathleen Hoffelder |
New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations. |
CFO
February 1, 2003
Tim Reason |
Prove It The SEC's new policy is to target audit firms, not only individual accountants. |
Registered Rep.
November 7, 2002 |
SIA Conference: Let's Get Confident! Rudy says: I won't take SEC helm if asked. It's official: It's a time for "building investor confidence." That's the theme of this year's Securities Industry Association gabfest, held at the tony Boca Raton Resort & Club in Boca Raton, Fla. Never mind that SEC Chairman Harvey Pitt resigned two days ago. Think positively. |
BusinessWeek
October 13, 2003
Robert Kuttner |
The Big Board: Crying Out for Regulation The Grasso pay debacle means the SEC should supervise the NYSE. |
| Knowledge@Wharton |
Feeling Burned by Accounting Scams in the U.S.? Just Look Overseas Self-dealing and the misappropriation of profits at the expense of minority shareholders is much more common in other countries due to the weaker legal measures protecting such stockholders. |
CFO
December 1, 2009
Marie Leone |
Convergence vs. Conversion The notion of U.S. companies switching to international financial reporting standards (IFRS) over the next few years might become moot if efforts to converge U.S. and international accounting standards are successful. |
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? |
Investment Advisor
April 1, 2011
Melanie Waddell |
GOP's End Game in Nixing SEC Funds: Stopping Dodd-Frank Republicans' rehashing of supposed failures at the SEC is 'counter-productive,' says former Chairman Harvey Pitt |
Registered Rep.
March 10, 2011
Kristen French |
SEC Says Bigger Budget Is Supported By BCG Report In testimony before Congress Thursday, SEC Chairman Mary Schapiro made a case for an increase in the agency's funding to $1.407 billion for 2012. |
The Motley Fool
July 6, 2004
Tom Taulli |
Grim Reaper Visits EasyLink By all appearances, EasyLink is being hit for a minor offense. Not according to the SEC. |
InternetNews
September 21, 2007
David Needle |
Steve Jobs to Testify in Backdating Case Apple CEO Steve Jobs has reportedly been subpoenaed by the Securities and Exchange Commission to testify in a stock-options back-dating case against Apple's former general counsel, Nancy Heinen. |
Registered Rep.
July 1, 2005
Kristen French |
On-the-Job Therapy at the SEC After months of trying to fill the position, the SEC has hired a psychologist to work on the commission's flagging morale. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
The Motley Fool
March 30, 2004
Rich Smith |
Auditors Are Getting Skittish Post-Enron, auditors are firing their clients, and getting fired by them. |
CFO
March 1, 2012
Sarah Johnson |
Could Its IFRS Delay Strip the SEC of Power? International standards group gently prods the SEC to step up its involvement. |
Financial Advisor
March 2008
Alan Lavine |
Apples To Apples Expect a pop in equity valuations, increased liquidity and lower trading costs as foreign companies list stocks in the United States using International Financial Reporting Standards. |
CFO
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
Registered Rep.
December 16, 2008
Bill Singer |
Have Arthur Levitt's Words Come Back to Haunt Him? On the heels of the recent lurid discoveries about Bernard Madoff's multi-billion-dollar fraud, former SEC Chair Arthur Levitt is quoted in the article as saying: "At this point, I don't see any evidence that the SEC dropped the ball." |
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
October 1, 2003
Craig Schneider |
The Attorney's Dilemma Will the SEC's new and proposed rules to turn lawyers into whistle-blowers strain relations between finance executives and corporate counsel? |
