Jul 07, 2022 Sarbanes-Oxley Works, But There's More To Do By Susan Markel American corporations can still be accused of misdeeds, but the Sarbanes-Oxley Act passed by Congress two decades ago has curbed what was...
Dec 16, 2021 Developments in the SEC's Whistleblower program By Brad Mroski On December 1st, I had participated in a panel at [ACI’s International Conference on the FCPA] with other experts from in-house legal and...
Sep 17, 2021 Reaching One Billion - SEC Whistleblower Awards Eclipse $1 Billion By Jim Barratt How long does it take to reach one billion? Ray Kroc, the founder of the McDonald’s food franchise, posted the number of total...
Sep 08, 2021 Four is the Loneliest Number: How strategic rounding of EPS results may predict aggressive financial reporting By Jim Barratt In the classic rock song, “One”, by Three Dog Night, the lyrics state that “one is the loneliest number…”. However, with respect to...
Aug 19, 2021 Identifying ‘legitimate expenses’ is just the first step in determining net profits in a disgorgement settlement By Jim Barratt Brad Mroski In their commentary piece in the Recorder in Law.com, Legitimate Expenses or Ill-Gotten Gains? How the SEC’s Revamped Disgorgement Remedy...