What Audit Committees Don’t Know
Editor’s Note: Robert Pozen is Chairman of MFS Investment Management and a Senior Lecturer of Business Administration at Harvard Business School. During the financial crisis, investors learned the hard...
View Article2012 Proxy Season: Audit Firm Rotation
Posted by Noam Noked, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Sunday, November 27, 2011 Editor's Note: The following post comes to us from Sean DiSomma, Senior Vice...
View ArticleThe Effect of Auditor Expertise on Executive Compensation
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, December 12, 2011 Editor's Note: The following post comes to us from Sudarshan...
View ArticleA Theory of Income Smoothing When Insiders Know More Than Outsiders
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, December 26, 2011 Editor's Note: The following post comes to us from Viral Acharya,...
View ArticleAuditing in the Decade Ahead: Challenge and Change
Editor’s Note: James R. Doty is Chairman of the Public Company Accounting Oversight Board. This post is based on Chairman Doty’s remarks before the Canadian Public Accountability Board’s Audit Quality...
View ArticleProposals for Auditor Independence and Audit Firm Rotation
Posted by Richard C. Breeden, Breeden Capital Management LLC, on Saturday, April 21, 2012 Editor's Note: Richard Breeden is the founder and chairman of Breeden Capital Management LLC and former...
View ArticleSearch for Auditors; Don’t Rotate
Editor’s Note: Robert Pozen is a senior lecturer at Harvard Business School and a senior fellow at the Brookings Institution. This post is based on an article by Mr. Pozen that originally appeared in...
View ArticlePCAOB Proposes Significant Changes to Audit Standards
Posted by Amy Goodman, Gibson, Dunn & Crutcher LLP, on Saturday, August 24, 2013 Editor's Note: Amy Goodman is a partner and co-chair of the Securities Regulation and Corporate Governance practice...
View ArticleFlorida SBA 2013 Corporate Governance Annual Summary
Posted by Michael McCauley, Florida State Board of Administration, on Friday, December 13, 2013 Editor's Note: Editor’s Note: Michael McCauley is Senior Officer, Investment Programs & Governance,...
View ArticleSEC Institutes Administrative Proceedings Against KPMG For Auditor...
Posted by Lee A. Meyerson, Simpson Thacher & Bartlett LLP, on Saturday, March 1, 2014 Editor's Note: Lee A. Meyerson is a Partner who heads the M&A Group and Financial Institutions Practice at...
View ArticleThe PCAOB Proposed Auditor’s Reporting Model
Posted by Alan L. Beller, Cleary Gottlieb Steen & Hamilton LLP, on Friday, May 9, 2014 Editor's Note: Alan L. Beller is a partner focusing on complex securities, corporate governance and corporate...
View ArticleAudit Committee Reporting To Shareholders: 2014 Proxy Season Update
Posted by Kobi Kastiel, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Thursday, September 25, 2014 Editor's Note: The following post comes to us from Ernst & Young, and...
View ArticleForeign Institutional Ownership and the Global Convergence of Financial...
Posted by Vivian Fang, University of Minnesota, on Tuesday, June 9, 2015 Editor's Note: Vivian Fang is an Assistant Professor of Accounting at the University of Minnesota. This post based on an article...
View ArticleAudit Committees: 2015 Mid-Year Issues Update
Posted by Rick E. Hansen, Chevron Corporation, on Tuesday, June 16, 2015 Editor's Note: Rick E. Hansen is Assistant Corporate Secretary and Managing Counsel, Corporate Governance, at Chevron...
View ArticleSEC Seeks Input on Enhanced Disclosures for Audit Committees
Posted by Michael J. Scanlon, Gibson, Dunn & Crutcher LLP, on Thursday, July 16, 2015 Editor's Note: Michael J. Scanlon is a partner and member of the Securities Regulation and Corporate Governance...
View ArticleSEC and PCAOB on Audit Committees
Posted by Holly J. Gregory, Sidley Austin LLP, on Tuesday, August 25, 2015 Editor's Note: Holly J. Gregory is a partner and co-global coordinator of the Corporate Governance and Executive Compensation...
View ArticleBig Data and Analytics in the Audit Process
Posted by Ruby Sharma, EY Center for Board Matters, Ernst & Young LLP, on Saturday, October 24, 2015 Editor's Note: Ruby Sharma is a principal at the EY Center for Board Matters. The following post...
View ArticleMaintaining High-Quality, Reliable Financial Reporting
Posted by Mary Jo White, U.S. Securities and Exchange Commission, on Tuesday, December 15, 2015 Editor's Note: Mary Jo White is Chair of the U.S. Securities and Exchange Commission. This post is based...
View ArticlePublic Audit Oversight and Reporting Credibility
Posted by Christian Leuz, University of Chicago, on Tuesday, December 29, 2015 Editor's Note: Christian Leuz is the Sondheimer Professor of International Economics, Finance and Accounting at the...
View ArticleA New Measure of Disclosure Quality
Posted by Shuping Chen, University of Texas at Austin, on Thursday, January 14, 2016 Editor's Note: Shuping Chen is Professor of Accounting at the University of Texas at Austin. This post is based on...
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