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California Climate Disclosure Laws Survive a Challenge
California’s climate disclosure requirements have cleared a major hurdle. On August 13, the U.S. District Court for the Central District...
Daniel Goelzer
Sep 93 min read
Catnip for the Plaintiffs’ Bar: Adverse Disclosures with a Material Price Impact
Securities Analytics Research (SAR), a data analytics company specializing in securities litigation risk, has published U.S. Securities...
Daniel Goelzer
Sep 92 min read
Going Concern Opinions Neared Record Low in 2024
The number of companies that received a going concern opinion for fiscal year 2024 fell to the second-lowest level in the past 20 years....
Daniel Goelzer
Sep 93 min read
Is Public Company Sustainability Reporting in Decline or Just Delayed?
In What Backlash? ESG Reporting Continues to Grow , September-October 2024 Update , the Update observed that, based on reporting during...
Daniel Goelzer
Sep 92 min read
PCAOB Suggests What Auditors Should Ask Before Accepting an Engagement
The Public Company Accounting Oversight Board has issued Engagement Acceptance , a publication in the Board’s Audit Focus series. ...
Daniel Goelzer
Aug 63 min read
