Research

Featured

Sustainability Tops Investors’ Disclosure Wish Lists

Sustainability, along with revisions to business description and management discussion & analysis (MD&A) requirements, triggered the most comment letters following an SEC concept release in April.

News | 10/3/2016

Audit Fees Increases Hinge on Size and Situation

Acquisitions, reviews of internal controls and inflation continue to be among the leading factors driving increases in audit fees, although large accelerated filers and accelerated filers report success in mitigating the size of audit fee increases.

News | 12/1/2016

Five Years Later: Did the Jobs Act Change the IPO Market (or Did the IPO Market Change the Jobs Act)

The Jumpstart Our Business Startups Act, or JOBS Act, will be celebrating its fifth anniversary in April. When it was passed in 2012, the hopes were that streamlining the financial disclosure process and opening crowd funding platforms for capital raising would encourage more companies to go public.

News | 02/24/2017