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.
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? Read more
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’? Read more
Investors, not the company, are the auditor’s client. Changing this paradigm, where auditors are beholden to management, is essential to fully resolving independence and objectivity challenges. Read more