The state of the capital markets, and ultimately, corporate reporting, impacts every person in unique and significant ways — as consumers and investors. And no one cares more about the integrity and ...

Outside board members fear the legal and financial consequences they may face as a result of financial reporting failures. However, recent research suggests that outside directors of companies issuing ...

Studies have shown that, following announcement of a restatement, stock prices are abnormally negative for the period 20 to 30 trading days after the announcement. But what happens after the ...