‘Enforcement 40’ for 2020
Our Sponsors
Join Us On LinkedIn
Join the Securities Litigation and Enforcement Group on LinkedInStatement on Role of Audit Committees in Financial Reporting and Key Reminders Regarding Oversight Responsibilities
As the 2019 calendar year-end financial reporting season approaches, we are providing observations and reminders on a number of potential areas of focus for audit committees. Issuers and independent auditors also should be mindful of these considerations with an eye toward ensuring that audit committees have the resources and support they need to fulfill their […]
The Effect of Audit Committee Expertise on Monitoring Financial Reporting — The Harvard Law School Forum on Corp. Gov. and Fin. Reg.
Contrary to prior studies that do not report a significant association between supervisory expertise and financial reporting quality (Krishnan and Visvanathan 2008; Dhaliwal et al. 2010), we identify instances in which audit committee members with both industry and supervisory expertise are associated with higher financial reporting quality and more effective monitoring of the external auditor. […]
Oct. 2 Webcast: The Roles and Challenges of Audit Committees in the Era of Dodd-Frank and Sarbanes-Oxley
Please join Michael G. Oxley, John J. Carney, John M. Gherlein and Matthew Greenblatt for this free webcast.