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CAQ Panel Wrestles With Financial Reporting

Jaclyn Jaeger | April 15, 2008

Since Sarbanes-Oxley was enacted six years ago, financial reporting has improved and investor confidence followed suit. That doesn’t mean people are satisfied with the way things are going—or, indeed, whether they know which way they want things to go at all.

Such was the sentiment expressed by a panel of experts in Boston last week, convened as part of the Center for Audit Quality’s “National Public Dialogue Tour” hitting nine cities in the last year. The CAQ launched the tour to solicit input on how the auditing process can be improved and be more helpful to investors.

A main theme in last week’s session was how to strike the best balance between the principles-based standards everyone says they want in corporate governance, versus the clear but exacting rules-based system used today.

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