Decision in Target case cites cost of making automated external defibrillators available.
The SEC's financial reporting and audit task force is gaining traction, according to a study by law firm Gibson Dunn.
A survey by KPMG finds that most companies involved in transfer pricing hope an IRS "roadmap" for audits will speed the process.
Companies "must remain vigilant" on corporate governance issues such as executive pay and, increasingly, environmental and social proposals, tallies show.
Share price volatility spikes during crises, making cause and effect difficult to prove, according to a new study.
Unless the U.S. and international accounting standards setters resume their convergence project, big differences will remain in the financial results that companies report to tax authorities and investors.
Many CFOs are willing to bribe foreign officials, and some would even engage in accounting fraud, under certain circumstances, a survey shows.
IRS agents are said to violate superior's instructions not to use companies' reserve disclosures to demand work papers for uncertain tax positions.
Why relying on your general counsel may not be enough.
The SEC's recent guidance regarding proxy advisory firms was a disappointment to corporate issuers, prompting calls from their lawyers for more action to rein in the firms' influence.