Sarbanes-Oxley

The former Maryland senator radically reshaped the world of auditing with the Sarbanes-Oxley Act of 2002.

J. Robert Brown criticized recent moves by the Public Company Accounting Oversight Board to strip down its research and standard-setting agendas without proper consultation.

A pair of academic studies casts doubt on the value of mandatory rotation of auditing firms and lead engagement partners.

Finance and accounting teams have had to adapt quickly to transition to executing their day-to-day processes in a dispersed fashion.

Companies that don’t receive tax services from their auditing firms to avoid compromising auditor independence could end up paying more in taxes, at least temporarily, according to a new academic study.

The pandemic is introducing changes — potentially significant ones — to the SOX compliance process.

The U.S. Supreme Court limited the power of the Securities and Exchange Commission to recoup illegal profits from wrongdoers, putting new curbs on one of the agency’s most potent legal weapons.

SOX professionals are thinking about how to revise their risk management playbook for the year in response to the pandemic.

The Securities and Exchange Commission recently voted to exempt many smaller public companies from the Sarbanes-Oxley requirement for auditor attestations of their internal controls over financial reporting, but many companies have been able to bypass those audits anyway.

Finance professionals are focusing on product development, business model changes, systems, and staffing in 2020, according to a new survey.

The White House’s latest budget blueprint proposes consolidating the functions and responsibilities of the Public Company Accounting Oversight Board into the Securities and Exchange Commission starting in 2022.

This short read highlights the growing importance of, and the many changes to, the role of the "CF-Know."

A bill stuck in Congress might help improve audit oversight.

Audit committees that include a former partner from a Big Four firm that audits their company can still retain their independence and have high-quality audits, according to a new study.

SOX compliance may seem like a dry topic, but this crucial step on the road to going public can be transformational for high-growth companies — if they approach it in the right spirit.

Auditing firms that tend to find material weaknesses in companies’ internal controls are seen as less attractive in the audit market, according to a new study.

Internal auditors can’t have a positive reputation in such a carefully scrutinized field unless they provide the information needed to make well-informed decisions.

Many audit teams are neglecting to implement new technologies that could reduce the time needed for SOX audit requirements.

The SEC proposed to free small companies from a Sarbanes-Oxley Act requirement that an auditor sign-off on their internal controls over financial reporting.

Companies that shop around among auditing firms for clean opinions on their financial statements can compromise the objectivity of outside auditors, according to new research.