Article Results (Showing 1 - 10 of 18) RSS Alert
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Next steps for the SEC: the path it should take to restore its original mission and regain investor confidence
FOR THE PAST TWO YEARS we have issued a report card that evaluated the Securities and Exchange Commission's record for the previous year. Our...
Directors & Boards, 06/22/09 by Ralph Ferrara; Riva Khoshaba Parker · More from publication -
SEC report card 2007; The commission tackled proxy access, Sarbanes-Oxley refinements, terrorism ties, securities markets globalization, and other business and financial-reporting developments. How did it measure up?
LAST YEAR WE GRADED the SEC's performance in 2006, and came out with a harsh critique. This year, we are more optimistic, although it is a cautious...
Directors & Boards, 06/22/08 by Ralph Ferrara · More from publication -
Good faith? Good luck! Two recent court decisions look to be embracing a new judicial device for finding liability
COURTS HAVE NOT always clearly articulated a director's fiduciary duty to act in good faith--sometimes discussing it in the context of whether a...
Directors & Boards, 01/01/04 by Ralph C. Ferrara · More from publication -
COSO: the rise of the phoenix? For guidance on standards and systems of internal control, you may need to dig into a decade-old report
ON JUNE 5, 2003, the SEC adopted yet another rule in a series that implements the Sarbanes-Oxley Act of 2002. The new rule corresponds to Section...
Directors & Boards, 06/22/03 by Ralph C. Ferrara · More from publication -
Life on top of the ladder: boards of directors, and not just attorneys, need to prepare for the SEC's new reporting regime
UNDER THE NEW standards of professional conduct ,a corporate attorney who discovers "evidence of a material violation" must report that evidence to...
Directors & Boards, 03/22/03 by Ralph C. Ferrara · More from publication -
The QLCC: a chance to get things right; boards should assess the safeguard features of having a qualified legal compliance committee
This is the second in a series of articles examining the Sarbanes-Oxley Act's impact on boards. In the previous article [Fall 2002], we described...
Directors & Boards, 01/01/03 by Ralph C. Ferrara · More from publication -
Sitting ducks and decoys: responding to the increased involvement — and exposure — of audit committees as a magnet for company information
This is the first in a series of columns that will review the new responsibilities, the questions raised, and what boards should do to comply with...
Directors & Boards, 09/22/02 by Ralph C. Ferrara · More from publication -
An ounce of crisis prevention: corporate entities and overseers have been well served by following these prudent readiness measures
WITH ENRON and related matters swirling about, it struck us as a good time to talk a bit more about corporate crises. Without commenting on Enron...
Directors & Boards, 03/22/02 by Ralph C. Ferrara · More from publication -
Cooperation with a capital C?: Interpreting the SEC's new guidelines on enforcement assistance
LAST OCTOBER, the Securities and Exchange Commission issued an investigative report explaining its decision not to proceed against a public company...
Directors & Boards, 01/01/02 by Ralph C. Ferrara · More from publication -
Deputizing directors: The last act?
The SEC'S rule revisions on auditor independence suggest additional prudent safeguards be put in place. The SEC'S rule revisions on auditor...
Directors & Boards, 03/22/01 by Ralph C. Ferrara · More from publication
