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Cyberfraud Victims May Have Violated SEC Internal Control Requirements: Adding Insult to Injury

USA - November 8 2018 Just when you thought the hazards of cyberfraud couldn’t get worse, the SEC recently issued a Report of Investigation (more on that later) stating…

Quarterly updating of risk factors

USA - May 28 2014 Most companies do a good job of reviewing and updating their Form 10-K risk factors once a year. It's relatively easy to re-read last year's risk…

Fee-shifting bylaws–novel protection from stockholder litigation

USA - May 16 2014 Here's one to keep an eye on. Just last week, the Delaware Supreme Court (ATP Tour, Inc. v. Deutscher Tennis Bund) held that fee-shifting provisions…

Risk oversight committees–an idea whose time has come

USA - May 9 2014 Earlier this year I wrote that directors have become much more educated in recent years about enterprise (not just financial) risk management and…

It’s prime time for shareholder engagement

USA - May 2 2014 Shareholder engagement has become decidedly mainstream in recent years according to a new study by ISS entitledDefining Engagement: An Update on the…