“Revolving Doors” are Just Doors; The Harm is in Who Walks Through Them
The information contained herein is based on public sources and the views expressed are my…
Browsing: Accounting
The Prevalence and Consequences of Internal Fraud
The Association for Certified Fraud Examiners (“ACFE”) conducted a global fraud study, which investigated 2,410…
Are Stricter, Bright-Line Rules Needed to Ensure Independence in the Accounting Profession?
When auditing the financial statements of their clients, one of the principal goals of an…
Changed By Not Changing At All*: Accounting Regulators Continue to Limit Pending Litigation Disclosures
In 2010, when my co-authors and I published a piece in this journal (W. R.…