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.
Using demand-side thinking gives investors the information they want and achieves the best financial reporting.
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?
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?
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’?
Time will tell if the auditor’s report can build a similar expectation with investors after decades of reporting uninformative, stale information.
Disclosures continue to leave investors in the dark, audit study shows.
Should a firm’s outgoing CFO head its audit committee, or should there be a minimal cooling-off period?
The just-issued Public Company Accounting Oversight Board plan takes incremental steps to larger objective — transparency for investors.
Given the sheer size of the financial misstatement, it begs the question: Why was the auditor blind to the accounting irregularities?
PCAOB should resist pressure from the SEC to shift its focus from important transparency projects.
Investors can expect more transparent financial statement audits, and improved communications with auditors, thanks to a newly approved IAASB standard, effective next year.
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 finds compromise option for making audit-partner disclosure more convenient and transparent.
The IASB discusses recently updated accounting requirements for post-employment benefits.
What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?
The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.