Despite new guidance on how to calculate the ratio, questions as to the rule's usefulness persist.
Freewheeling reporting rules on other comprehensive income set the stage for earnings management, researchers assert.
The use of effective internal controls around sustainability performance data is not just a 'nice to have'; it’s a must-have.
Researchers find that companies' political connections may boost SEC scrutiny rather than deter it.
Oil and natural gas production dropped by almost 1% in Q2, adding to the challenges facing new CEO Darren Woods.
Increased disclosure "may render alternatives for raising capital, such as the private markets, increasingly attractive to companies," Jay Clayton…
Firing an auditor "doubles the odds of a restatement and more than quadruple[s] the odds of a material weakness over the next two years,” a study…
The natural products maker reported that it did not have to make material changes to its previously reported financial statements.
A PCAOB recommendation would require auditors to report on issues that kept them up at night.
David Humphrey allegedly used an SEC computer to make prohibited trades in options that generated more than $51,000 in illicit profits.