By Tammy Whitehouse2017-10-02T16:45:00
Evidence is mounting that companies are way behind in complying with new revenue rules, prompting predictions of late filings, internal control weaknesses, even restatements.
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2017-11-14T08:00:00Z By Tammy Whitehouse
Early adopters of the new revenue standard are big companies with little change to their reported revenue numbers, but more substantial change to disclosures.
2017-10-17T14:15:00Z By Tammy Whitehouse
Auditors are under clear orders from their regulators to show no mercy in their assessment of corporate transition to the new revenue recognition rules.
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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