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Most senior accounting executives don't think FASB's new fair value rules worsened the subprime crisis, but neither do they think the regulations helped investors better understand lending risks

The first far-reaching climate-change bill is heading for the Senate floor, heating up the debate in Congress and in corporate boardrooms about the potential impact of stricter regulations

A phased implementation of XBRL is imminent, and the largest U.S. companies may take the plunge first

A phased implementation of XBRL is imminent, and the largest U.S. companies may take the plunge first

Sarbanes-Oxley costs dropped a whopping 41% with outside audit spending related to 404 compliance down 5.4%. But a spike in external audit fees resulted in an overall increase in all accounting costs for the year

Sarbanes-Oxley costs dropped a whopping 41% with outside audit spending related to 404 compliance down 5.4%. But a spike in external audit fees resulted in an overall increase in all accounting costs for the year