White & Case attorneys discuss the changing scope of the internal accounting controls provision under Section 13(b)(2)(B) of the Exchange Act. They analyze recent developments and highlight growing ...

Forbes contributors publish independent expert analyses and insights. Priya Huskins is an expert on D&O risk and corporate governance. By now, we all know that a cyber breach may lead to the ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

Learn how administrative accounting supports decision-making and operational control with roles like payroll management and budgeting. Discover key differences from financial accounting.

Macy's said an employee intentionally made accounting errors totaling $132 million to $154 million. Auditing experts told BI the available evidence suggests a failure of internal accounting controls.

DETROIT (Reuters) - General Motors Corp. has concluded that its internal controls on financial reporting are "ineffective," after a six-week delay in reporting 2006 results prompted by repeated ...