All Accounting & Auditing articles – Page 43
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Article
Companies walk judgment tightrope as Brexit doubts peak
Preparers are facing some brutal accounting judgments as they approach the end of a reporting period straddling key dates in a chaotic Brexit.
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Article
FASB revises proposed changes to income tax disclosure
FASB has revised its proposed changes on tax disclosures to respond to feedback to an earlier proposal and to reflect changes under tax reform.
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Article
Borden Dairy appoints chief accounting officer
Borden, a U.S. dairy processor and distributor, has named Candace Palmarozzi as vice president corporate controller and chief accounting officer, effective immediately.
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Article
Welbilt appoints chief accounting officer
Welbilt, a global supplier of commercial food-service equipment, has promoted Jamie Palm to chief accounting officer, in addition to her current role as vice president corporate controller.
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Article
Clarity, comparability still to come under new revenue rules
As companies wrap up their first year under the new revenue recognition standard, evidence of the learning curve and challenges with comparability are abundant.
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Article
PwC reduces damages in Colonial Bank failure
Appealing a court ruling, PwC reached a $335 million settlement with the FDIC over professional negligence claims in the failure of Colonial Bank.
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Article
Charts: Exclusive analysis of audit inspection reports
See how the big accounting firms compare in terms of audit deficiency rates for 2009 through 2016 and internal control deficiencies for 2016 based on PCAOB inspection report results.
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Article
Despite decades of scrutiny, auditor independence remains a challenge
Even with clear-cut expectations, audit firms still find new and unique ways to run afoul of the SEC’s independence rules. Among the culprits: the money-making potential of non-audit services.
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Article
Q&A: Audit committee outlook from a committee chair and former EY auditor
Jan Babiak, a current audit committee chairman formerly of EY, offers her perspective on the roles ans responsibilities of the audit committee.
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Article
U.K. narrow-minded to think breaking up Big Four a good idea
Big Four accounting expert James Peterson discusses ways in which the United Kingdom may dismantle the Big Four, the possible consequences of each of the proposals, and which he thinks is the better solution.
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Article
The benefits and struggles of marrying audit with new tech
The never-ending quest to improve audit quality has firms and the audit committees of their corporate clients eyeing how to best deploy new technologies.
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Article
How audit firms are polishing their images
Audit deficiencies are just part of the picture when it comes to the reputational damage suffered by nearly every big firm. Jaclyn Jaeger looks at how the big audit firms are tackling bad marks from the PCAOB.
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Article
Quality reports from major audit firms
In recent years, major audit firms have begun producing voluntary quality reports. We offer a sampling of findings from six of the biggest firms to accompany our auditing special report.
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Article
Why companies replace their external auditors
Analyzing public company regulatory filings, we explore the factors behind why companies change external auditors.
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Article
Transparency a game-changer for auditor evaluations
Under rising pressure to be more transparent about how they oversee auditors, proactive audit committees are raising their games when it comes to evaluating all aspects of their audit.
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Article
Special report: Building a better audit
Various initiatives on producing audit quality indicators give audit committees some questions to ask or data points to consider in assessing their audits and their auditors.
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Article
PCAOB advises auditors to expand view of CAMs
After reviewing implementation activity, the PCAOB is advising auditors to think a little more broadly about how they identify and describe CAMs.
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Article
PCAOB stokes audit committees on inspection engagement
Audit committee chairs at companies whose audits are selected for regulatory inspection might have an opportunity to interact with PCAOB inspectors firsthand.
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Podcast
Marianne Ibrahim on conducting a third party audit
Marianne Ibrahim, director of global compliance at Baker Hughes, offers several best practices for the auditing of third parties.
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Article
Walgreens Boots Alliance names chief accounting officer
Walgreens Boots Alliance, a retail pharmacy company, has named Heather Dixon as its new global controller and chief accounting officer, effective March 18.