Sarbanes-Oxley

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.

Auditing fees kept up their steady pace of increase over the past six years, according to a new report, climbing from $7.6 billion in 2010 to $9.2 billion in 2016.

Increases in audit fees paid by public companies aren’t necessarily producing better audit quality, according to a new report.

A new academic study casts doubt on the value of requirements for independent audit committee members in terms of corporate stock prices and financial restatements.