By Tammy Whitehouse2015-02-18T12:15:00
Image: A new accounting standard meant to give investors more warning of when a company is in trouble could actually lead to less warning of trouble. Audit and accounting professionals are struggling over conflicting interpretations of “substantial doubt,” and the answer is not easy. “I’m not sure if the standard ...
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2016-12-06T10:15:00Z By Tammy Whitehouse
The newest data on audit costs suggest public companies, or at least the largest ones, might be getting a handle on internal control over financial reporting. Tammy Whitehouse reports.
2016-10-18T14:00:00Z By Tammy Whitehouse
Auditors preparing for the upcoming year-end audit cycle are assembling a long list of accounting, regulatory, and market concerns. Tammy Whitehouse has more.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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