Caught between the need to serve clients and the requirement to be skeptical of them, auditors may stint on audit quality.
Under the “clawback” provision of the Sarbanes-Oxley Act, executives can return to the company and its shareholders money earned during a fraud.
YRC's controller is glad that a 2014 refinancing didn't fall under 'troubled debt restructuring,' like a 2011 recapitalization did.
The challenges and opportunities ahead for finance chiefs.
Finance execs expect to have to report on forecasting, sustainability, and social responsibility within three years, adding to an already heavy…
S&P 500 companies with $11 billion in monetary assets in Venezuela could get hit hard by the country's currency controls.
Companies are telling FASB that they need more time to redesign their practices and systems to implement the revenue recognition standard.
Companies just don’t want to give up the flexibility to manage financial reporting that's provided by the complexity of accounting standards.
FASB issues an accounting standards update that eliminates the "Extraordinary Items" classification.
Regulators are calling on companies to reduce the boilerplate and improve the effectiveness of financial reporting.