Corporate Governance Journal

A New Breed of CPA Firm Building Value through Strong Governance

Library of Governance Issues ^TMArticles

Accounting & Auditing
A Spotlight on Risk Assessment Standards (Kral, 10/25/11)
The Topsy-Turvy World of US GAAP (Kral, 12/20/10)
Derivative Trade and Risk Management Systems (Gamble, 8/18/10)
OTC Derivatives (Gamble, 6/2/10)
Establishing Comprehensive Derivative Policies and Guidelines (Gamble, 4/15/10)
Little GAAP Has Arrived (Kral, 9/30/09)
Fasten Your Seat Belt for New Accounting (Kral, 12/12/07)

Boardroom Governance & Risks
Worried? Who's Worried? Board Directors That's Who (Keefe, 4/27/11)
Internal Audit's Role in Risk Management (Borun, 8/19/10)
Wanted: New Directors - Six Qualities to Look for in Today's Board Candidates (Cunningham, 4/15/10)
Risk Intelligence in the Boardroom: Take a Quick Test to Measure Your Company's Maturity (Kral, 12/15/09)
The Vantage Point of Risk and Governance (Smiechewicz, 9/30/09)
Where are the Prudent Men and Women? (Borun, 1/22/09)
Operational Controls to Combat a Down Economy (Kral, 1/22/09)
What is the Most Important Corporate Control? (Kral, 5/7/08)
Top Ten Things for Directors (Peterson, 5/7/08)
A Governance Dilemma at Enron (Collins, 5/23/07)
Managing the Risk of Critical Initiatives (Balon, 5/23/07)
Risk Management in the Boardroom (Kral, 12/3/06)
The Risks of Taking a Minimalist Approach to Corporate Hotlines (Jernberg, 2/28/06)
Equilibrium: A corporate governance principle (Kral, 2/28/06)

Compliance and Ethics Programs
PCI-DSS Version 2.0: What do I need to know? (Argall, 2/24/11)
Additional Proposed Amendments to the Foreign Corrupt Practices Act (McGrath, 12/20/10)
The Case for Independent Internal Investigations (Coenen, 12/20/10)
Changes to Federal Sentencing Guidelines (Kral, 6/2/10)
Effective Corporate Compliance Programs (Kral, 8/5/09)
I Can Tell You - You're My Lawyer, Right? (Fons, 12/3/06)

Corporate Responsibility
Models for Sharing Ownership with Employees in Closely Held Companies (Rosen, 10/25/11)
Your Crisis Communication Response Plan is Due for Maintenance (Binneman, 2/24/11)
Corporate Responsibility Roulette (Borun, 10/21/08)
Credibility Counts (Borun, 7/28/08)
Beyond Good Intentions and Good Deeds (Fons, 5/7/08)

Operational Controls
Emerging Trends in Back-Office Operations Management (Dutta and Sista, 3/28/12)
Decision Rights and Information Flows (Kral, 7/27/11)
Business Analytics – Nonsense or Prudence? (Cokins, 7/27/11)

Sarbanes Oxley (SOX) & Control Assessments
The (a)(b)(c)'s of Sarbanes-Oxley 404 (Kral, 4/27/11)
Two-Way Communication, Now That's an Idea! - Proposed Standard Turns Up the Heat for Audit Committees (Kral, 4/15/10)
A "Final" SOX Delay (Kral, 10/27/09)
How Organizational Culture Can Enable Successful ERM Implementation for SOX (O'Hare, 10/27/09)
Using an Understanding of Human Behavior to Support the Introduction of Regulatory Changes (O'Hare, 8/5/09)
Clarifications to the Proposed SAS No. 70 Process for Service Providers (Norton, 8/5/09)
"Monitoring" That Works (Kral, 6/5/09)
Streamlining Control Assessments (Kral, 3/5/09)
Entity-Level Control Program (Borun, 3/5/09)
Spreadsheet Controls (Norton, 3/5/09)
Non-Accelerated Filers and Smaller Reporting Companies must comply with SOX-404(a) for Fiscal Years Ending on or after Dec. 15, 2007 (Norton & Kral, 7/28/08)
Strengthen Controls and Reduce SOX Costs through Your People (Kral, 5/23/07)
Changes Should Lead to Reduced SOX 404 Costs (Kral, 1/6/07)
The Big Picture of SOX 404 (Kral, 9/19/06)

SEC and Regulatory Matters
Governance, Regulation and the SEC (Kral, 3/28/12)
SEC Update: Proxy Enhancements and Climate Change Interpretive Guidance (Kral, 2/4/10)
Deregulation? Bad News for Investors (Kaplan, 12/15/09)
Independent Oversight is Critical for Long-Term Solution to Financial Crisis (Kral, 10/21/08)

Technology Controls
Scaling IT Expenses (Norton, 3/28/12)
Death of the Generalist (Norton, 10/24/11)
XBRL Deadlines for Almost Everyone (Norton, 7/27/11)
Loving Those iPad's: Policies for Mobile Code (Norton, 2/24/11)
Skip Over SSAE No. 16 (Norton, 8/19/10)
Smoothing XBRL Rough Spots (Norton, 6/2/10)
Implementing Privacy Policies (Norton, 2/14/10)
Assessing Cloud Computing Agreements and Controls (Norton, 2/4/10)
Payment Card Industry (PCI) Compliance is Here (Norton, 6/5/09)
XBRL is Approved, Now What? (Norton, 1/22/09)
IT Director's Punch List (Norton, 10/21/08)
Managing Changes with Checksum Software (Norton, 12/12/07)
Change Management: More Important than Ever (Norton, 5/23/07)
Study of IT Material Weaknesses (Norton, 12/3/06)
Leveraging Automated Controls (Norton, 9/19/06)
The Case for Weak Passwords (Norton, 9/19/06)
Purging Files and E-Mail from Backups: Why and How? (Norton, 2/28/06)