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 […]
Scott S. Cohen
Posted inFrom the Archive
Editorial: CW ’06—A Call For Input, And A 20% Discount
At most industry conferences, the agenda is about as interesting and democratic as the congealed goop calcifying in the metallic pans at your kids’ school cafeteria. Sure, it’s edible, but it’s not exactly what you would have chosen to cook. Nor is it presented in a fashion that’s most, well, helpful. Typically, this problem stems […]
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
Hot Spots To Consider: Trends in Reported Deficiencies
Powerpoint version of a presentation given by Compliance Week editor and publisher Scott Cohen at KPMG’s 404 Institute on Sept. 15, 2004.
Posted inEthics & Culture
Editorial: Ethics Is Not Enough; The Logic Of Appropriateness
My son has proved for me the theory of evolution. He’s basically a barbarian with a cuter haircut. Never is that more apparent than when he’s eating. Fingers in his food. Mouth packed with Cheerios. Spoon banging on the tray. Snout submerged in his bowl. Hands wiped on his shirt. Face encrusted. The floor coated. […]
Posted inFrom the Archive
Editorial: When Graded On Its Own Rules, SEC Fails Miserably
SEC chairmen, including current chair William Donaldson, have had a propensity to quote Justice Louis Brandeis in speeches. So allow me to throw one back at the Commission: “Our government is the potent, the omnipresent teacher. For good or ill, it teaches the whole people by its example.” Contrary to Brandeis’ counsel, however, if the […]
Posted inEthics & Culture
Editorial: Stock Options Can Get Everyone Focused On The Wrong Things
38 years ago, my dad founded a media buying agency in Chicago. I used to crash the place when I was a kid. On weekends in the early fall before school had started—provided there wasn’t a Northwestern University football game to catch—my brother and I used to go downtown with him for the day. There […]
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 […]
