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September 02, 2015
Commentary by Siteadmin Administrator

In a letter addressed to SEC Chair Mary Jo White, a group of 44 senators expressed their support for a petition of rulemaking that would require public companies to disclose their political spending to shareholders pursuant to Section 14 of the Securities Exchange Act. The letter conveyed the senators' opinion that "because shareholders are the true owners of the corporation, a public company should be required to disclose to its owners how their money is being spent." The senators observed that the SEC has received "more than 1 million public comments" supporting the petition, including

March 23, 2016
Commentary by Karen Woody

The disclosure and dissemination of mine safety information mandated by the Dodd-Frank Act improves safety performance, but also causes an overall decline in productivity according to a new paper released by the University of Chicago Booth School of Business.

December 08, 2014

The American Institute of CPAs ("AICPA") held its 2014 Conference on Current SEC and PCAOB Developments, in which multiple SEC staff members delivered remarks regarding spinoff accounting, revenue recognition issues, the International Financial Reporting Standards, and other accounting and financial instrument issues. See: SEC Associate Chief Accountant Tartar's Remarks; SEC Deputy Chief Accountant Murdock's Remarks; SEC Deputy Chief Accountant Erhardt's Remarks; SEC Professional Accounting Fellow Salo's Remarks; SEC Chief Accountant Schnurr's Remarks; Steve Mack's Remarks; Professional