We provide information, references and questions for audit committees to consider as they prepare for upcoming discussions with management and the external auditors.
This issue features reports recently issued by the EY Center for Board Matters.
Here are five tips for compensation committees based on the EY Center for Board Matters’ review of the current landscape.
The October issue looks at new auditing and accounting standards, changes to finance training and the future of the annual report.
Over the past four years, our data show that companies have significantly increased voluntary proxy disclosures relating to the audit committee’s oversight of the auditor.
Boards should understand the components of cyber economics to help oversee cyber risks.
We explore the board’s role in understanding the global focus on base erosion and profit shifting.
Among the Fortune 100 companies with retirement-age policies, 19% of directorships are held by individuals within five years of reaching the board’s designated retirement age.
Ongoing uncertainty about the conflict minerals rule is causing many issuers to hesitate to expend resources on increasing their disclosure efforts.
A widespread investor campaign for proxy access ignited the 2015 proxy season.
This issue features insights from our audit committee networks.
Big data, integrated reporting and new demands for audit committee are reshaping the reporting landscape. Read more in our Reporting magazine.
Restatements are rare and not all restatements are the same. Clear explanations can help answer investor questions.
Our report provides considerations for audit committees as they monitor whistleblower programs.
The Cadillac tax raises questions and tax considerations that audit committees need to consider as part of a comprehensive management strategy.
According to our survey, CFOs and CIOs are becoming increasingly connected.
This issue compiles material recently published by the EY Center for Board Matters.
An EY Center for Board Matters report discusses the board's role in governing cybersecurity and leading practices boards can use to get ahead of cybersecurity risk.
Shareholder proposals remain high, but many investors prefer to reach agreement. We review how that's playing out this year.
New disclosure trends are sharpening company messaging to investors, while other disclosure practices leave investors seeking clarification.
The recent surge in shareholder activism continues to keep boards on alert heading into the 2015 proxy season. Some companies are taking proactive measures.
Heading into the 2015 proxy season, board composition and renewal are once again in the spotlight for a number of reasons.
As part of the EY Center for Board Matter’s ongoing board diversity series, this year, we highlight three observations about gender diversity on US corporate boards.