Financial reporting

Top executives whose pay is linked to the stock prices of the companies they oversee are more likely to make stealth disclosures when their companies are forced to restate their financials, according to a new study.

Implementation guidance on FASB’s new NFP standards

Ron Baker dives into the new book, "The End of Accounting"

The Sarbanes-Oxley provision requiring senior financial officers to adopt a code of ethics tended to reduce the number of earnings restatements by their companies, according to a new study.

How can key players in the financial reporting process stay on the good side of non-GAAP use?

Non-GAAP reporting: Yes, it’s bad, but it doesn’t have to be

The Governmental Accounting Standards Board released on exposure draft proposing guidance on extinguishing debt prior to maturity.

The U.S. Army made trillions of dollars of adjustments to its financial data for fiscal year 2015 that are not adequately documented and supported, according to a recent report by the Defense Department’s Inspector General.

Top 20 Firm Marcum LLP led the second-quarter rankings among large firms for new Securities and Exchange Commission audit clients.

Wolters Kluwer Tax and Accounting has introduced a new user interface for CCH Accounting Research Manager, its research system for financial reporting professionals.