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Daniel (Dan) L. Goelzer

Baker McKenzie

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SEC Issues Guidance on Cyber Disclosure, Including the Board’s Oversight Role

USA - March 1 2018 On February 21, the Securities and Exchange Commission issued interpretive guidance to assist public companies in preparing disclosures about...


Study Finds that, Outside the U.S., KAM Reporting Has Improved Auditing

USA, Global - March 1 2018 Despite objections from many audit committees, last year the PCAOB adopted a requirement for auditors of SEC-registered companies to include in their...


Audit Fees Continue to Rise, But More Slowly, For Most SEC Filers

USA - March 1 2018 The Financial Executives Research Foundation (FERF), the research affiliate of Financial Executives International (FEI), has released the results of...


Supreme Court Decision May Accelerate Whistleblower Reporting to the SEC

USA - March 1 2018 On February 21, in Digital Realty Trust v. Somers, the U.S. Supreme Court issued a unanimous opinion holding that the whistleblower antiretaliation...


Despite Progress, Some Companies Are Still Behind Schedule on Lease Accounting

USA - March 1 2018 Three new surveys underscore the progress many companies are making on preparing for the fundamental changes in lease accounting that will take effect...