Views on the integrity of global capital markets
Ethics in Practice: When Is Scrutinizing Risk Not Enough? Case for Week of 19 February

Time to get your ethical exercise! Read on and let us know what you think of this portfolio manager’s actions.

Concerns About International Audit Standard-Setting and Audit Quality

The purpose of the Monitoring Group is to advance the public interest in international audit standard setting and quality.

Ethics in Practice: Stick to IPS during Volatile Markets? Case for Week of 12 February

Clients’ investment policy statements (IPSs) govern how an adviser invests their money. But what should advisers do during volatile markets, especially when also looking out for their personal investments?

Audit Reform—What Is the Optimal Way Forward?

Across the globe over the last 20 years, far-reaching auditor-related reforms have sought to restore confidence in the role of audit in ensuring the reliability of reported company financial information.

This Ain’t Your Daddy’s Capitalism, and That Ain’t Such a Bad Thing

Neither unicorns nor unfettered capitalism are real. You need to stretch the definition of a unicorn to claim they were ever real, and capitalism with constraints just leaves you in a Hobbesian nightmare that wouldn’t be good for anyone.

What Is Next for Keppel Corporation in the Aftermath of the Bribery Scandal?

Organizations need to understand what drives behavior and work to instill a true ethical mindset in their leaders and employees.

Ethics in Practice: Raising Capital with Digital Assets? Case for Week of 5 February

Different ways of doing business and paying for it are evolving in all industries, particularly in finance. But are there ethical or professional conduct concerns that need to be considered?

Corporate Reporting: Enabling a Long-Term Orientation in Investment Analysis

Several publications have exhorted regulatory authorities to craft policy interventions that incentivize a long-term analytical orientation of companies’ disclosures.

Ethics in Practice: Just Protecting Client’s Assets. Case for Week of 29 January

An ethical dilemma can sneak up on you, even when you are diligently taking care of your clients. So, practicing ethical decision making is essential for when those times come along.

The End of Accounting? Not So Sure

If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?

Ethics in Practice: Side Job in a Comedy Club is Fine, Right? Case for Week of 22 January

Ethical dilemmas can crop up in so many different scenarios, even ones that seem unrelated to our daily professional work. This week’s case explores one such scenario.

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

MiFID 2.1: Some Updates are Ready to be Installed

Some aspects of MiFID II are proving difficult to implement including the double-volume cap, futures clearing, and Systematic Internaliser tick sizes.

Requiring the Use of the Legal Entity Identifier

CFA Institute believes all companies should be required to maintain and report the Legal Entity Identifier of a registrant and its major subsidiaries.

Ethics in Practice: Oh No! Accidental Facebook Post! Case for Week of 15 January

Can an honest mistake actually end up being an ethical or professional conduct violation? Read this week’s case and you decide.



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