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transparency


SFDR and EU Taxonomy Disclosures: Four Data Challenges for Asset Managers

When it comes to the EU Commission's Taxonomy and SFDR statutes, good data is hard to find.

SEC’s Proposed Exemption for Finders Would Short-Change Investor Protection and Market Transparency

Finders with the right contacts among investors can play useful roles in bridging funding gaps. Unfortunately, however, the world of finders also has a dark side of fraudsters, market manipulators, and bad actors. The SEC's proposed exemption fails to acknowledge this.

What to Make of the SEC’s Proxy Advice Vote

Some top-line thoughts on the SEC's final ruling on Exemptions from the Proxy Rules for Proxy Voting Advice.

Audit Quality Indicators: An Integral Part of Transparency

CFA Institute recently responded to
the Public Company Accounting Oversight Board’s (PCAOB) Concept Release, Potential Approach to Revisions to
PCAOB Quality Control (QC) Standards.

Regarding communication, the
Concept Release says, 

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Accounting Requires Standards, Not Accommodation

Financial reporting trying to achieve ‘neutrality’ and ‘prudence’ distorts reality and is helpful to no one.

The Audit Gender Gap: Who Audits the Companies You Invest In?

The findings in "New Public Company Auditor Disclosures: Who Audits the Company You Invest In? How Long Have They Been the Auditor," were compelling, particularly on gender diversity.

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?

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

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

Toshiba Accounting Scandal: A Corporate Culture Problem

Its governance structure looked good on paper, but we know now that Toshiba ineffectively monitored its reporting. How can this be avoided?

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?