Public Policy

Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors

2022-03-09

Topics

Audit + Compliance Financial Restatements

Assess, Assure and Inform. Improving Audit Quality and Effectiveness. Report of the Independent Review into the Quality and Effectiveness of Audit

2019-12-18

Topics

Financial Restatements Regulators & Public Policy

Remarks before the 2019 Baruch College Financial Reporting Conference: Aiming Toward the Future

2019-05-02

Topics

Auditor Changes Disclosure Controls (SOX 302) Financial Restatements Regulators & Public Policy

SEC Should Consider Requiring Companies to Disclose Whether They Obtained an Auditor Attestation

2013-07-01

Topics

Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404) Regulators & Public Policy

Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements

2009-09-01

Topics

Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404) Regulators & Public Policy

The Changing Nature and Consequences of Public Company Financial Restatements

2008-04-01

Topics

Financial Restatements Regulators & Public Policy

Listing Standards for Recovery of Erroneously Awarded Compensation

10-26-2022

Topics

Audit + Compliance Financial Restatements

Accounting’s Big Lie — and How to Fix It

10-06-2022

Topics

Audit + Compliance Financial Restatements Reports