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- Powers separation case may yield a blockbuster high court ruling
- A dispute one appellate judge called the most important separation-of-powers case involving presidential appointment and removal authority in 20 years could reach the U.S. Supreme Court toward the end of the justices' current term. Whether this term or next, says an Oklahoma law professor, it could supply one...
- Research articles 2008-10-07
- PCAOB adopts audit firm reporting rules
- THE U.S. PUBLIC COMPANY Accounting Oversight Board PCAOB has adopted rules for annual and special reporting of information and events by registered accounting firms. This action is intended to provide investors and the public with more transparent information about external auditors' operations. The reporting framework includes two types of...
- Research articles 2008-08-01
- SEC report card 2007; The commission tackled proxy access, Sarbanes-Oxley refinements, terrorism ties, securities markets globalization, and other business and financial-reporting developments. How did it measure up?
- LAST YEAR WE GRADED the SEC's performance in 2006, and came out with a harsh critique. This year, we are more optimistic, although it is a cautious optimism. We note two trends driving the SEC. The first is its continued move to clarify and simplify Sarbanes-Oxley--a law that continues to...
- Research articles 2008-06-22
- The PCAOB 101
- SECTION 101 OF THE U.S. SARBANES-OXLEY ACT of 2002 established the Public Company Accounting Oversight Board PCAOB--a private-sector, non-profit corporation--to oversee auditors of public organizations. Endowed with both private and legislative powers, the PCAOB maintains its headquarters in Washington, D.C., with offices in Ashburn, Va.; Atlanta; Chicago; Dallas; Denver; Irvine,...
- Research articles 2008-06-01
- PCAOB issues AS6 on consistency
- THE U.S. PUBLIC COMpany Accounting Oversight Board PCAOB has adopted Auditing Standard No. 6 (AS6), Evaluating Consistency of Financial Statements, to clarify how external auditors evaluate and report adjustments to previously issued financial statements. AS6 also aligns the external auditor's responsibilities with the Financial Accounting Standards Board's Statement of Financial...
- Research articles 2008-04-01
- EIGHTH ANNUAL A.A. SOMMER, JR. LECTURE ON CORPORATE, SECURITIES, AND FINANCIAL LAW[dagger], THE
- WELCOME DEAN TREANOR: Hello, everyone. My name is Bill Treanor. I'm the Dean of Fordham Law School. It's my incredible pleasure to welcome you to tonight's A.A. Sommer, Jr. Lecture. This is an event that speaks very profoundly to what the law school is about. We have had, for a...
- Research articles 2008-03-01
- PCAOB's Primary Mission: Improving Confidence in Financial Reporting, The
- An Exclusive CPA Journal Interview with PCAOB Member Bill Gradison Bill Gradison was appointed by the sec as a founding member of the Public Company Accounting Oversight Board PCAOB, created by the Sarbanes-Oxley Act of 2002 SOX. He was reappointed to a full five-year term in August 2004,...
- Research articles 2008-01-01
- Internal auditor joins PCAOB Advisory Group
- AN INTERNAL AUDITOR IS among the new members appointed to the PCAOB's Standing Advisory Group for 2008. Warren E. Malmquist, vice president, global internal audit and ethics with Molson Coors Brewing Co. in Denver, and a member of The IIA's Executive Committee, will serve a two-year term beginning in January....
- Research articles 2007-12-01
- ASQ Team Says QMS and EMS Standards Support SOX
- The Corporate and Criminal Fraud Accountability Act of 2002, also known as the Sarbanes-Oxley Act SOX, increases penalties for corporate fraud and imposes greater oversight on accounting firms.1SOX was passed in response to the accounting scandals at Enron, WorldCom, Tyco and other organizations. SOX's goal is to protect investors by...
- Research articles 2007-10-01
- Challenges of Transparency in Corporate Tax Departments, The
- What Will the New Audit Documentation Requirements and FIN 48 Reveal to the IRS? In the wake of the accounting scandals of recent years, standards-setters have aspired to improve financial reporting documentation and transparency. In particular, recent guidance with respect to section 103 of the Sarbanes-Oxley Act SOX,...
- Research articles 2007-10-01
- The road to IFRS: does the SEC's roadmap mean that U.S. companies may soon report under International Financial Reporting Standards?
- Ten years ago, harmonization of worldwide accounting standards was considered a worthwhile, yet likely unachievable, goal. Today, the term "convergence" is in vogue, and much more than terminology has changed. In 2002, the Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB co-signed the Norwalk Agreement, pledging...
- Research articles 2007-09-01
- SEC discounts concerns about AS5
- When the SEC finally blessed the Public Company Accounting Oversight Board's PCAOB Auditing Standard No. 5 (AS5), "An Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements," on July 25, it split the difference on the last remaining issue: how to define the...
- Research articles 2007-09-01
- 26th annual FEI[R] Current Financial Reporting Issues.
- NOV.12-13, 2007 New York Marriott Marquis Times Square the must-attend event for preparers of corporate financial statements Earn up to 19 CPE credits CFRI--the must-attend event for preparers of corporate financial statements. Expect...
- Research articles 2007-09-01
- Another Bump for Sarbanes-Oxley
- After six years of survival, could a constitutional technicality derail the far-reaching Sarbanes-Oxley Act? At issue is a case before the U.S. Court of Appeals in Washington, D.C. that challenges the constitutionality of the Public Company Accounting Oversight Board. The PCAOB was set up by the Sarbanes-Oxley...
- Blog posts 2008-07-21
- Sarbanes-Oxley has been a pretty clean sweep
- Investors who got a midsummer haircut last week during the Dow's 735-point drop from 14,000 probably aren't singing Happy Birthday for the Sarbanes-Oxley Act, which is 5 years old today. But maybe they should be. If you think last week's sell-off was bad, recall the summer...
- Research articles 2007-07-30
- PCAOB OKs new Internal Control standard
- The PCAOB has adopted Auditing Standard No. 5, An Audit of Internal Control That is Integrated with an Audit of Financial Statements. With SEC approval, the standard will supersede Auditing Standard No. 2 and apply to audits of all companies required by SEC rules to obtain an audit of internal...
- Research articles 2007-07-01
- Committee on Corporate Reporting.(FEI TECHNICAL COMMITTEES)
- Committee on Corporate Reporting CCR | Staff Liaison: Christine Di Fabio At CCR's quarterly meeting, June 7-8, in Stamford, Conn., the members and alternates met with regulators from the Public Company Accounting Oversight Board PCAOB, International Accounting Standards Board IASB and the Financial...
- Research articles 2007-07-01
- SEC/PCAOB finalize 404 guidance
- The Securities & Exchange Commission SEC and the Public Company Accounting Oversight Board PCAOB published their final Sarbanes-Oxley Section 404 changes in late May. Actually, the SEC only published a press release. The actual management guidance wasn't available at the time of the announcement, and key players still hadn't seen...
- Research articles 2007-07-01
- Balancing Risk and Control Approaches for Sarbanes-Oxley Compliance
- Cooling Down the Hot Issues After much criticism and debate over the best approach to regulating business, the Public Company Accounting Oversight Board PCAOB in December 2006 proposed a new audit standard for implementing section 404 of the Sarbanes-Oxley Act SOX. Concurrently, the SEC introduced interpretive guidance for...
- Research articles 2007-06-01
- The social construction of Sarbanes-Oxley.
- TABLE OF CONTENTS INTRODUCTION I. ORIGINS A. Misunderstanding Benefits B. The Cost Problem and the Debate ...
- Research articles 2007-06-01
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