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Daniel Goelzer
- Oct 26, 2021
- 8 min
Flying Blind? The Impact of Climate Change Disclosures on Financial Reporting
The Center for Audit Quality (CAQ) and Deloitte have each issued papers on the relationship between climate change and financial...
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Daniel Goelzer
- Oct 26, 2021
- 4 min
The SEC Turns Up the Heat on EPS and Other Accounting Abuses
On August 24, the SEC brought the third case in its long-running program to detect and prosecute quarterly earnings per share (EPS)...
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Daniel Goelzer
- Oct 26, 2021
- 4 min
PCAOB Staff Summary of 2020 Inspections: Fewer Findings, But Still Room for Improvement
The PCAOB staff has published its observations on the results of the Board’s 2020 inspections. See Spotlight: Staff Update and Preview...
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Daniel Goelzer
- Aug 27, 2021
- 4 min
Abuse of Audit Committee Auditor Selection Process Triggers an Independence Violation
The Securities and Exchange Commission has charged Ernst & Young (EY) and three of its former partners with violations of the auditor...
1,101 views0 comments
Daniel Goelzer
- Aug 27, 2021
- 5 min
SEC Takes a Dim View of Sugar-Coating Cybersecurity Breaches
On August 16, the Securities and Exchange Commission announced an enforcement action against Pearson plc, a company that provides...
64 views0 comments