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BOOKS OF ACCOUNT
Good performance reports explain all variances
In the post-Enron and WorldCom era that we currently endure, ‘corruption appears to have gone mainstream in the private sector,’ rues Barry Leighton. And quite worryingly, “These events have spilled over into the public sector ... More

CONTRA ENTRY
Insights from PCAOB report
The Public Company Accounting Oversight Board (PCAOB) — implementer of the Sarbanes Oxley Act in the US — has had a chequered existence. After an initial period of fear, the PCAOB came to be looked upon in later years as a nuisance. ... More

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