Views on improving the integrity of global capital markets

Matt Waldron

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32 Posts


Matt Waldron was a director of financial reporting policy at CFA Institute. He drafted 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.

Investors to Benefit from Much-Improved Auditor’s Report

Investors can expect more transparent financial statement audits, and improved communications with auditors, thanks to a newly approved IAASB standard, effective next year.

Who Is the Auditor’s Client? Addressing the ‘Elephant in the Room’

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.

PCAOB Plan on Naming Audit Partner Is a ‘Small Ball’ Advance for Investors

PCAOB finds compromise option for making audit-partner disclosure more convenient and transparent.

What Investors Need to Know about Post-Employee Benefit Accounting

The IASB discusses recently updated accounting requirements for post-employment benefits.

What Investors Need to Know about Accounting for Joint Ventures

What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?

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