An accounting audit trail strikes at the underlying conditions -- fraud, data incompleteness and missing information -- that breed inaccurate financial reporting. By giving corporate auditors fodder ...

Performing the Securities and Exchange Commission-mandated audit of a public company is one of the marquee services of public accounting firms -- it is, in fact, the one thing that they can do that no ...

The Securities and Exchange Commission has proposed a new rule that would require self-regulatory organizations such as the stock exchanges and the Financial Industry Regulatory Authority to establish ...