Under the “clawback” provision of the Sarbanes-Oxley Act, executives can return to the company and its shareholders money earned during a fraud.
The SEC and the Ontario Securities Commission are looking into trades made after a report of a possible Blackberry takeover by Samsung.
If that emphasis is at the expense of PCAOB rule-making, “those priorities need to be re-examined," the SEC's chief accountant says.
IRS charged that amount for errors including end-user mistakes, tax and accounting rule errors, and organizational boo-boos.
Increases in audit fees often signal trouble ahead for a company, and speeding disclosure of fees could “reduce the severity of negative market…
The resignation will cost American Realty Capital's Brian S. Block approximately $35 million in compensation.
Despite previous IRS statements, agents are combing corporate reporting of uncertain tax positions to grab more revenue.
The significant changes in revenue recognition include ones that need to be made in accounting for performance bonuses and licenses.
U.S. multinationals could be forced to pull data from each tax reporting unit and report it all in a single document.
FASB member Marc Siegel tells why the board is revisiting the cash-flow statement.