Sarbanes-Oxley

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.

The Defense Department will soon force accounting firms it hires to disclose investigations they face.

Section 404(b) of the Sarbanes-Oxley Act of 2002, which requires public companies to undergo annual audits of the adequacy of their internal controls over financial reporting, appears to be supported by investors who want newly acquired companies to be audited as well, according to a new study.

Compliance hours and costs for the Sarbanes-Oxley Act have risen in the past year for many companies, in part due to the new revenue recognition standard, according to a new survey.

One crucial requirement is an indisputable audit trail that satisfies the evidence requirements of even the most scrutinizing auditor.

The Internal Revenue Service may be changing Schedule UTP, the Uncertain Tax Position Statement, which corporate taxpayers file with their Form 1120 tax returns, because it doesn’t contain enough information to be useful in compliance efforts, according to a new report.

Efforts in the U.S. and Europe to encourage public companies to change audit firms have largely failed, according to new academic research.

The U.S. Supreme Court narrowed an anti-retaliation provision in the 2010 Dodd-Frank financial law, insulating publicly traded companies from some whistleblower lawsuits.

A new academic study scrutinizes how bias may play a role when an auditor used to work in the same accounting firm as the CFO of the company being audited.

William J. McDonough, the original chairman of the Public Company Accounting Oversight Board after the PCAOB was created by the Sarbanes-Oxley Act and a former president and CEO of the Federal Reserve Bank of New York, died Monday.