We provide insights for companies doing or planning to do business in China. We also give an overview of the Boards’ new revenue standard.
A review of first-year conflict mineral reporting reveals insights and surprises into the impact of the new SEC rule.
Our latest Global Fraud Survey has found concerning levels of perceived fraud, bribery and corruption across the world.
As companies respond to calls for more meaningful governance disclosure, we review the developing trends in proxy statement disclosures.
Learn why investors are placing increasing importance on non-financial indicators and how big data can improve business performance.
In this issue, we explore trends in shareholder proposals, GHG emissions, government procurement and more.
The role of an audit committee member is increasingly complex and demanding. We share some leading practices to consider.
CFOs continue to be optimistic about the US economy, but less than at the end of 2013, according to a CNBC Global CFO Council poll.
In this issue, we discuss the challenges and opportunities of current digital technologies with questions for boards and audit committees to consider.
Our annual publication examines top areas of investor focus to help boards and management prepare for the 2014 proxy season.
Our publication highlights recent Dodd-Frank rule-making activity for sections of the Act affecting the public company community.
Our 2013 update discusses significant actions and investments EY is making as part of its commitment to continuous improvement in audit quality.
SEC Chair Mary Jo White recently outlined her vision and priorities in a series of public speeches. A new EY report summarizes those perspectives.
In this issue, we discuss the role of directors in handling big data, and how anti-corruption compliance requires big data analytics.
Today's companies need take action to understand and uncover social and labor risks in key geographies. What questions should board members ask their officers?
Corporate governance and policy organizations published a report recommending enhanced public disclosures. The report also cites a recent EY paper which highlights notable changes in disclosure practices between 2012 and 2013.
This EY report identifies some of the notable changes in audit committee-related disclosure practices between 2012 and 2013.
The new report from EY's Corporate Governance Center reviews emerging governance trends coming out of the proxy season.
In this issue, a venture capitalist shares his perspective as a board member and investor. We also explore private company board service, family business planning and financial reporting.
Unique boards, unique issues (pdf, 2.6mb)
Company size can affect how boards or companies operate. The June issue of BoardMatters Quarterly explores this and the debate on perceived tax avoidance.
Audit committee members increasingly list cybersecurity as a top concern. We explore the issue and provide questions for the audit committee to consider.
Sustainability reporting has emerged as a common practice of 21st-century business. Our study explores the benefits of reporting and the Global Reporting Initiative framework.
As shareholders speak up and companies begin connecting risk management and corporate sustainability, environmental issues become more prominent on company agendas.
A veteran, active and diverse board is a critical factor in the successful expansion of a company. Learn from entrepreneurs who’ve gotten it right.
Recognizing and measuring financial assets and liabilities
Our Financial services matters (pdf, 208.3kb) publication explores the potential practical effects of the FASB's proposal. Our Practical Matters for the c-suite (pdf, 515.9kb) explores the effect on organization's finance, tax, IT systems and business processes.
BoardMatters Quarterly - April 2013 (pdf, 1.5mb)
This issue features articles on shareholder engagement, cybersecurity risks and compliance issues related to conflict minerals and OTC derivatives.
Proxy season 2013 preview (pdf, 876.5kb)
We examine the top areas of governance focus for investors.
Forecasting the future is risky. Our report takes the pulse of current thinking, insights and expectations from industry executives and Ernst & Young specialists.
Credit loss proposal
Entities across all industries will be affected by the FASB proposal on credit losses. Our Practical Matters for the c-suite (pdf, 454.3kb) and the financial institutions version (pdf, 721.3kb) will help you prepare for the proposed accounting changes.
The Ernst & Young Center for Tax Policy video expresses our "Point of View" on what the Fiscal Cliff deal means for taxpayers and tax policy.
Women are joining boards at higher rates, although progress is slow. Our report explores progress made to increase gender diversity on US corporate boards.
BoardMatters Quarterly - January 2013 (pdf, 1.8mb)
This issue explores how boards and management can work together to best represent their stakeholders..