One of the critical components of financial statements is the audit report. While audited financial statements are not perfect they should be “good enough” that the informed investor, having read the financial statements, has enough data to make knowledgeable decisions based on the firm’s history and its management’s handling of finances.
While sexual harassment makes larger headlines, workplace bullying can be just as detrimental to employees and the company for which they work.
Read the summaries of the Keynote Speakers: Steve Collis and Susan Dentzer as well as the summaries of the three panels for the 2015 Healthcare Symposium.
SOX includes a broad prohibition on obstruction of justice. Should that criminal statute apply to a commercial fisherman improperly disposing of undersized fish?
The Supreme Court has ruled federal law blocks consumers from suing for injuries from generic drugs, yet brand name drugs do not have the same protection.
Ethics programs have arisen in response to outcry over the perceived unethical behavior of American business. The rapid response is encouraging, though issues have emerged.
Having improved financial performance justifies compensation, but what happens to the compensation after a restatement?
Ethics programs are most effective when they flow out of a culture that values practicing business legally and ethically. However, there are a number of ethical issues which are themselves raised by ethics programs that demand more visibility and thought if these programs are to be ultimately effective.
In July 2002, Sarbanes-Oxley Act was enacted in response to fraud scandals at companies such as Enron and WorldCom; however, today the law is highly controversial and a target for frequent criticism from both business executives and politicians.
2012 Employer tax credits available to employers who hire returning war veterans have been extended and enhanced.
A company must be able to defend its marks and dress to ensure a continued, strong association between the company’s products and their source.
This article, the second in a series focused on trademarks and trade dress, details the doctrine of secondary meaning and its ramifications for businesses.
Passing a business to the next generation requires the appropriate legal tools and a well-designed succession plan.
An overview of the critical issue of distinctiveness in trademark law and how a company’s marks and dress can be made as strong as possible.
The path to the new Dodd-Frank Wall Street Reform and Consumer Protection Act echoes that of another controversial business reform law, the Sarbanes-Oxley Act of 2002. What can be learned from these two laws and the business scandals that prompted them?