Trends in PCAOB, SEC Accounting and Auditing Enforcement Actions
Elaine Harwood discussed accounting and auditing enforcement at the PCAOB and SEC with Thomson Reuters on June 14, 2023.
Will SPAC Restatement Wave Trigger Shareholder Litigation?
In this Law360 article, the authors examine restatements for warrants issued by special purpose acquisition companies (SPACs) from April to June 2021, and consider whether securities class actions will follow.
Accounting Rules May Spark Next Wave Of Bankruptcy Suits
The authors discuss how certain accounting and auditing standards implemented after the Financial Crisis could affect the next wave of trustee and receiver litigation.
5 Questions with Greg Eastman: The Failing Firm Defense in the Age of COVID-19
In this interview, Dr. Eastman considers the economic impact of COVID-19, how that impact compares to that of the 2008 financial crisis.
Efficiencies Defense in the Spotlight After T-Mobile/Sprint Ruling
In this article for Law360, the authors discuss the efficiencies case in T-Mobile/Sprint and discuss the impact this may have for future litigation strategies.
Will PCAOB’s New Audit Rule Trigger Shareholder Litigation?
The authors provide an overview of critical audit matters (CAMs) and discuss if related litigation is on the horizon.
SEC’s Renewed Focus On Non-GAAP Measures: 1 Year Later
In recent years, the use of non-GAAP financial measures has become more widespread.
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