Fair-Value Revolution

Historical cost accounting is fading as Corporate America marches into a new era.

How to Nab the Rogues: 10 Fraud Tips

Why the risk of wrongdoing has migrated from senior executives to middle management — and what to do about it.

The Reality of Real-Time Reporting

New, superfast 8-K rules under the Sarbanes-Oxley Act could spawn problems with mergers, loan covenants, and share prices. Needed: a solid risk-management plan.

Editor’s Note: a topical and US-centric article, but one that raises interesting questions about the implications of more timely and full disclosure…