Shareholder Engagement Should Be a Two-Way Street
The outmoded U.S. proxy voting system imposes barriers that make it more difficult for companies to engage directly with their equity investors.
GAAP IFRS
RSSEU Enacts 10-Year Auditor Rotation
The new rules also add stiff requirements to the auditor’s report.
Why Low Interest Rates Boost Insurance Prices
A steady drop in insurance companies’ investment income is prodding them to charge you more.
The Sustainability of Big Data
With the surging prominence of issues related to information technology, IT is gaining ground on the environment as part of the sustainability picture.
Lease Accounting Standard Inches Forward
Despite disagreements about how to report leases, standard setters held firm Wednesday on putting all of them on the balance sheet.
Readers Sound Off: Are Leases Debt?
On the eve of a new accounting standard, readers vigorously debate whether operating leases can be considered leverage.
Revenue Accounting Could Hit Loans, Bonuses
The prevalence of estimates in the new revenue recognition standard could cause sudden spikes or drastic dives in reported revenue and earnings.
Dewey & LeBoeuf Execs Accused of Accounting Fraud
In a multiyear scheme, the law firm's CFO and other executives falsified accounting entries to conceal a cash-flow shortfall, Manhattan prosecutors allege.
Accounting’s Big Data Problem
Reality is swiftly outpacing the ability of accountants to embrace Big Data. How can they catch up?
Declining Audit Fees Raise Risk of Restatements
When public companies pressure their auditors to reduce fees or they switch auditors to pay lower fees, audit quality can deteriorate, according to a study.
The Path of Lease Resistance
Many CFOs agree that companies should put leases on the balance sheet. But the 'how' has them up in arms.
