other

Financial Reporting and Accounting Unit

Dedicated program within the SEC's Division of Enforcement that investigates public company accounting and financial reporting misconduct on a national basis.

Current clusters

leadership1 publisher

The SEC has folded its accounting-fraud work into a single national enforcement unit

Skadden's partners read the consolidation of SEC accounting enforcement into one national unit as a bid for speed. Their memorandum to boards carries no headcount by which to size the change.

Publishers:corpgov.law.harvard.edu

Reality

Evidence60
Adoption: Insufficient
Hype gap+18
Incentives66
Confidence55