All SEC articles – Page 76
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Article
Biggest companies wrapping up revenue recognition studies
Big companies are wrapping up revenue recognition assessments and determining what to disclose to investors at year-end. Tammy Whitehouse has more.
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Blog
How did GSK obtain a declination?
If GlaxoSmithKline deserved a declination to prosecute, then the Justice Department needs to provide a better explanation as to why. Tom Fox reports.
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Blog
SEC warns companies: don't ask auditors for help on revenue rule
The SEC is cautioning companies hoping for help from their auditors in adopting the new revenue recognition standard. They are limited by independence rules.
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Blog
SEC sees progress in non-GAAP accounting compliance
Non-GAAP accounting is still causing some heartburn for public companies, but the SEC is signaling it is encouraged by improvements in recent quarters.
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Blog
New analysis shows audit committees voluntarily say more
Another study confirms audit committees are trying to raise the bar in terms of how much they tell investors about their oversight of the external audit. Tammy Whitehouse has more.
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Article
An inside look at the SEC Office of the Whistleblower
Jaclyn Jaeger talks with Sean McKessy, who served as first-ever chief of the SEC’s Office of the Whistleblower, about the Whistleblower Program, his time at the SEC, and how companies could improve their whistleblower programs.
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Blog
Board members value disclosures not currently required
Tammy Whitehouse looks at a BDO USA survey that suggests while board members seem dissatisfied with the state of financial statement disclosure today, many seem to value disclosures that aren’t required.
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Blog
EY agrees to $11.8 million settlement with SEC on failed audits
EY has agreed to pay $11.8 million to settle more charges from the SEC. This time the firm and two auditors are accused of ignoring red flags, enabling fraud. Tammy Whitehouse reports.
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ArticleAuditors plan to dig into controls, risk in year-end audits
Auditors preparing for the upcoming year-end audit cycle are assembling a long list of accounting, regulatory, and market concerns. Tammy Whitehouse has more.
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Blog
Rumble in the Beltway: Warren demands that SEC chair be fired
More sparring: Joe Mont reports on the ongoing war of words between Sen. Elizabeth Warren (D-Mass.) and Mary Jo White that has reached a new apex, with a demand that President Obama fire the SEC chairman.
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Blog
Former SEC Associate Regional Director joins WilmerHale
Lorraine Echavarria, the former head of enforcement in the Securities and Exchange Commission's Los Angeles office, has joined WilmerHale's securities litigation and enforcement practice as a partner based in WilmerHale's Los Angeles office.
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Blog
Disclosure effectiveness gains traction and momentum
A host of private and regulatory groups are making big strides in improving disclosure effectiveness. Robert Herz has more.
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Blog
Is Weatherford under another FCPA investigation?
A recent SEC announcement regarding a $140M penalty Weatherford paid to settle charges that it inflated earnings mentioned a continuing investigation. What’s curious, notes Tom Fox, is that those investigating are known for their work in FCPA enforcement.
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Blog
Was the GlaxoSmithKline FCPA resolution a missed opportunity?
Tom Fox questions whether U.S. regulators missed a chance to illustrate how they would give credit for anti-corruption prosecutions done by other governments in the case of GlaxoSmithKline’s China subsidiary’s recent FCPA resolution.
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Blog
CAQ gives auditors some year-end planning tips
Companies beginning to prepare for year-end audits can get a sense of what might be on their auditors’ minds through a new alert from the Center for Audit Quality. More from Tammy Whitehouse.
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Blog
GSK to pay $20M to SEC to resolve bribery charges
U.K. pharmaceutical giant GlaxoSmithKline will pay a civil money penalty in the amount of $20 million to the Securities and Exchange Commission to resolve charges concerning bribery payments made to government officials in China. Jaclyn Jaeger reports.
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Blog
Audit committees continue incremental disclosure increases
A fresh EY study of audit committee disclosures shows audit committees are still making new strides in increasing their voluntary disclosures in annual proxy statements. Tammy Whitehouse has more.
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Article
Worried the SEC might come after you personally? You should be
Jaclyn Jaeger looks at yet another case brought by the SEC spotlighting the sort of conduct that can result in a personal liability claim against legal and compliance officers.
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Article
Valuation practices under SEC scrutiny
U.S. regulators have made it clear that the process for producing numbers in a financial statement is as important—if not more so—than the numbers themselves. Jaclyn Jaeger has more.