Topic
Audits
357 published works
SDNY Blog
Judge Forrest Grants Summary Judgment to Auditors in Case of Missing Subsidiary
In an opinion today, Judge Forrest granted summary judgment to two affiliated accounting firms in a securities fraud suit arising from what Judge Forrest described as an accounting firm's “worst…
Pension Risk Matters
New GAO Study Addresses Performance Audit Reports
Courtesy of the U.S. Government Accountability Office, a new study looks at performance audits for different types of pension plans. The report is entitled "Oversight of the National Railroad Retirement…
Securities Law Prof Blog
Senior Associate Chief Accountant Stout on Auditing Smaller Broker-Dealers
On May 28, 2014 in Chicago, Illinois, Kevin M. Stout, the SEC's Senior Associate Chief Accountant, delivered a Presentation to the PCAOB Forum on Auditing Smaller Broker-Dealers.
Securities Law Prof Blog
Chen & Wu on Securities Pricing
Shimin Chen and Donghui Wu have posted Does Audit Reporting Matter in Pricing Securities? Evidence from an Emerging Market on SSRN with the following abstract:Prior research on whether the market responds…
Corporate and Securities Law
Auditors of Futures Commission Merchants: Know the Audit Rules or You Will Be Fined
Gov Con Employment Exchange
Audit Advance Notification Letters on Their Way
As the contractor community prepares to implement some of the largest regulatory changes in the past two decades, Jackson Lewis has learned OFCCP plans to soon send out advance notification…
Securities Law Prof Blog
Beswick’s Remarks at the AICPA 2013 Conference on Current SEC and PCAOB Developments
On December 11, 2013, Paul Beswick, Chief Accountant of the SEC's Office of the Accountant, gave remarks at the AICPA 2013 Conference on Current SEC and PCAOB Developments in Washington, D.C. At the…
Corporate and Securities Law
PCAOB Reproposes Rule Requiring Engagement Partner to be Named in Audit Report
Corporate and Securities Law
PCAOB Fixes What Isn’t Broken in New Proposals
Corporate & Financial Weekly Digest
SEC Announces Three New Anti-Fraud Enforcement Initiatives
By Mark D. Wood
On July 2, the Securities and Exchange Commission announced three new initiatives in the Division of Enforcement (the “Division”) focused on the detection and prevention of fraud. First, the newly-created…