Posted inFrom the Archive

Editorial: Why Our Magazine Is No Longer Free

In February 2004, Compliance Week launched a monthly print magazine. Subscribers to our electronic newsletter, which is delivered via email and online every Tuesday morning, had requested that we launch such a printed publication—they wanted a physical, printed edition to which they could refer as needed—and we responded. That first little flimsy publication weighed in […]

Posted inFrom the Archive

Editorial: CW Disclosures & Risks—Read At Your Own Peril

The contents of Compliance Week are intended for general discussion only, and should not be regarded as legal guidance. The editors, reporters, and writers of Compliance Week are not necessarily accounting or legal experts, and some subjects may involve environmental complexities beyond their intellectual scope; some topics may be “over their heads.” The editor of […]

Posted inFrom the Archive

Editorial: Debating The Materiality Of ‘Material Definitive Agreements’

I have no idea what is considered “material” anymore. Late last year, Compliance Week launched a database of “material definitive agreements” (see box at right), and I’ve been spending some of my free time searching through the nearly 6,000 contracts that have been filed since Aug. 23, 2004. And, well, it’s surprising. As you probably […]

Posted inFrom the Archive

Editorial: Comparables Hard To Find, But That May Change

Executives who subscribe to our weekly newsletter know that they can reach us toll-free to help track down governance research and data. Specifically, the phone number provides access to our research department, which exists solely to help our paying subscribers find anything they need: governance policies, cascading certification forms, their institutional investors’ proxy voting guidelines, […]

Posted inInternal Controls

Is That A Reportable Condition Or A Significant Deficiency?

What’s the difference between a reportable condition and a significant deficiency in your internal controls? Well, so far, that’s depended on whom you ask. A survey of SEC filings shows that companies are already confused about the terms. According to James DeLoach, managing director at internal auditing and risk consulting firm Protiviti, “The term ‘reportable […]

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