...David Woodcock; Joan McKown Purpose To note the increase in accounting and financial reporting matters at the Securities and Exchange Commission by highlighting a number of recent cases filed by the agency. Design/methodology/approach The SEC recently announced the settlement or filing...

... to Accounting, Risk, Strategy and Financial Innovation. Judicial and Legislative Developments, and Ethics. Findings The summaries provide an overview of the SEC's most important current rulemaking, projects and policy priorities. Originality/value The paper presents current SEC issues and developments...

.... Originality/value This paper provides timely guidance from experts approaching the issues from multiple disciplines – law, accounting, and financial analysis – to yield a comprehensive analysis of the position of all parties to the transaction. Roger Lorence can be contacted at: rogerdlorence@aol.com...

... involves a detailed review of business activities, as well as surveillance of business transactions and communications, to identify potential issues relating to, among other things, the handling of customer accounts, proprietary trading, employee/employee‐related trading, and employee communications...