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Matt Waldron

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32 Posts


Matt Waldron is a director of financial reporting policy at CFA Institute. He drafts position papers and comment letters, representing membership interests regarding financial reporting and disclosure proposals issued by the FASB, the IASB, and others.

Author's Posts
Economics 101 Supply and Demand Concepts Applied to Financial Reporting Disclosure

Using demand-side thinking gives investors the information they want and achieves the best financial reporting.

Investor Expectations Are High That the New Auditor’s Report Won’t Be Al Capone’s Vault

IAASB’s new standards will live up to the hype — more transparency for investors and key stakeholders to ensure market integrity. How have we helped shape the new standards rolling out in 2017?

Seven’s a Charm for Investors: PCAOB Disclosure of Engagement Partner Finally Reality

Mickey Mantle, the UCLA Bruins, the seven seas — what do they have in common with the Public Company Accounting Oversight Board’s disclosure requirement? What three main changes should investors know?

Audit Inspection Reports Are Like “Groundhog Day” Storylines

About those findings, what are IFIAR and the six largest network firms (including BDO International Ltd., Deloitte Tohmatsu Ltd., and Ernst & Young Global Ltd.) doing to end investors’ audit inspection report 'winter’?

Oregon Ducks’ Football Uniforms: Applying the Hype to Auditor’s Report

Time will tell if the auditor’s report can build a similar expectation with investors after decades of reporting uninformative, stale information.

Is Audit Committee Transparency Improving? Not Really, Despite CAQ Report Headline

Disclosures continue to leave investors in the dark, audit study shows.

Toshiba Scandal: Should Outgoing CFO Have Chaired the Audit Committee?

Should a firm’s outgoing CFO head its audit committee, or should there be a minimal cooling-off period?

With PCAOB Form, Finally Maybe Some Transparency into Identity of US Audit Partner

The just-issued Public Company Accounting Oversight Board plan takes incremental steps to larger objective — transparency for investors.

Toshiba Accounting Scandal: Should Auditor Ernst & Young ShinNihon Get a Mulligan?

Given the sheer size of the financial misstatement, it begs the question: Why was the auditor blind to the accounting irregularities?

Balance in Public Company Audit Priorities Important to Investors

PCAOB should resist pressure from the SEC to shift its focus from important transparency projects.