Financial reporting

Interim CEOs engage in considerably more earnings manipulation than their permanent successors, according to a new study.

Companies are taking steps on their own to make their financial reports and disclosures more understandable, according to a new report.

Finance leaders are under pressure to better manage margins and earnings performance, cash flow and cybersecurity, according to a new survey.

A new study predicts the Securities and Exchange Commission’s final regulations on clawbacks of incentive based compensation for corporate executives could backfire and only encourage companies to avoid the kinds of financial restatements that might trigger a clawback.

Expense management software developer Certify has released its annual list of the most eye-opening business expenses submitted by travelers in the past year.

The Securities and Exchange Commission adopted final rules Friday to allow companies to offer and sell securities through crowdfunding.

Reporting of non-financial performance data is a problem for more than half of nonprofits, according to a new survey.

The Association of Chartered Certified Accountants and the Institute of Management Accountants held a panel discussion at St. John’s University in New York on Wednesday evening to discuss how accountants and C-suite executives need to manage business risks.

IBM’s Ginni Rometty is grappling with the second federal probe into revenue recognition in as many years—evidence of the accounting challenges technology companies like hers face as they shift from selling hardware to software services.

Valeant Pharmaceuticals International Inc. shares slumped as Chief Executive Officer J. Michael Pearson’s defense of the drugmaker’s accounting and ethics failed to resonate with investors fretting about its relationship with a mail-order pharmacy.