Topic
Audits
355 published works
Securities Law Prof Blog
Asare, Cunningham & Wright on SOA
"The Sarbanes-Oxley Act: Legal Implications and Research Opportunities" by Stephen K. Asare, University of Florida; Lawrence A. Cunningham, Boston College; and Arnold Wright, Boston College, is on bepress Law Collection. …
The Contingency
Securities Fraud Update: Auditor’s Duty to Correct False Audit Report
When 2 + 2 = 5. The Second Circuit today held an auditor potentially liable for federal securities fraud if it doesn't correct a false or misleading report on its…
Securities Law Prof Blog
SEC’s Nazareth on SOX 404
SEC Commissioner Nazareth in her remarks before SEC Speaks:The Section 404 management guidance that we proposed this past December is an example of how the Commission has begun to address…
Securities Law Prof Blog
Casey: SOX 404 Needs Fixing
From SEC Commissioner Kathleen Casey's remarks before the SEC Speaks:We need to fix 404. No other issue in recent times has come to symbolize regulation gone awry than this relatively…
Securities Law Prof Blog
2d Cir. Affirms Dismissal of Deloitte
In Lattanzio v. Deloitte Touche, 2007 WL 259877 (2d. Cir. 1/31/07), the Court upheld the dismissal of a securities fraud class action against the accounting firm arising from alleged misstatements…
Securities Law Prof Blog
Recent Scholarship
Criticizing the Critics: Sarbanes Oxley and Quack Corporate Governance J. ROBERT BROWN Jr.University of Denver - Sturm College of Law Abstract: --Sarbanes-Oxley (SOX) was adopted in a rush, political expediency…
The CPA Desk
PKF Texas – The Entrepreneur’s Playbook: Internal Controls
By Greg Price
Note: Running most Fridays in FromGregsHead.com, is a continuing series of tips brought to you by Greg Price. These run Saturday mornings during the BusinessMaker’s Radio Show on Supertalk 97.5. Audio files can be found on…
Pension Risk Matters
Pension Regulation – Driving Under the Influence of a Muffin
I live in a lovely town of about 18,000 people. Thankfully, there is little crime other than an occasional act of mailbox vandalism or the theft of holiday inflatables. Credit…
Pension Risk Matters
Pension Scandal
If you haven't read about what has been happening in San Diego with respect to its pension plan, a trip to SignOnSanDiego.com is well worth a visit. There you will…
Wills, Trusts & Estates Prof Blog
New York Times Editorial accuses I.R.S. of politically motivated lay-offs
An editorial in the New York Times, More Hope for the Truly Rich (July 27, 2006), says the plan to eliminate 157 estate tax attorney positions, previously blogged here, appears…