The SEC's Challenges in Financial Reporting Enforcement

The Accounting Policy & Practice Report ® provides financial accounting policy makers, advisors, and practitioners with the latest news, expert insights, and guidance on emerging, evolving, and complex accounting issues. Expert News & Commentary.

The recent news that the SEC Division of Enforcement is turning its attention to accounting fraud and other financial reporting problems is notable for both its substantive significance and the changes in enforcement technique it will likely involve

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