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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...

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2012 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...

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The 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...

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A 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,...

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Auditing 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...

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Proposals 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...

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Search 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...

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PCAOB 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...

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Florida 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,...

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SEC 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...

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The 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...

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Audit 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...

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Foreign 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...

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Audit 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...

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SEC 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...

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SEC 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...

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Big 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...

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Maintaining 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...

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Public 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...

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A 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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