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Building with saw-toothed roof architecture

Growth of SPACs Prompts Concerns Over Audit Quality

Building with saw-toothed roof architecture

Special purpose acquisition companies – more commonly known as SPACs – have seemingly disappeared from the investing scene in recent years. And when they do make the news, it’s usually news of the wrong kind. After a tidal wave of SPACs was...

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Glass windows in skyscrapers

Recent Court Decisions Add to Uncertainty for Businesses

Glass windows in skyscrapers

A constitutional ruling by an Alabama judicial body has the rest of the country wondering about its potentially widespread implications. Sound familiar? We’re not talking about the Alabama Supreme Court ruling that embryos created through I...

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Climate Disclosure Convergence Creeps Along

Green ivy creeping across stone wall

Though the world may be coming together on unified climate disclosure standards for corporations, sparring over the Securities and Exchange Commission’s new reporting rules demonstrates that it’s happening at a glacially slow pace. After an...

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Global cyberattacks

Three Lessons from Early Disclosures of Cybersecurity Incidents

Global cyberattacks

Many health care providers have gone through a rough stretch in recent weeks following a cyberattack on a unit of UnitedHealth Group. According to the New York Times, “hundreds, if not thousands,” of care providers couldn’t get insurance ap...

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Sundial marking the passage of time

Inadequate Internal Controls Contribute to Surge of Delayed Annual Reports

Sundial marking the passage of time

A slew of companies both large and small have announced in recent weeks that they would miss the deadline this year for filing their annual reports. Although companies delaying the release of their Form 10-K isn’t unusual, the number doing...

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