Photograph of skyscrapers with glass windows from the ground facing up to a blue sky

Author: Mark Olsen

FASB: A New Hope for Raising Corporate Taxes

FASB: A New Hope for Raising Corporate Taxes

FASB: A New Hope for Raising Corporate Taxes

It makes for a splashy headline every year after watchdog groups get a chance to comb through corporate financial statements: “[INSERT NAMES OF BIG CORPORATIONS] Paid No Taxes in [INSERT LAST YEAR].” For example, the Institute on Taxation a...

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Coinbase Case Raises Questions About SEC’s Crypto Authority

The Securities and Exchange Commission is continuing to break new ground in the regulation of the cryptocurrency market. Whether the agency should be doing so may depend on who you ask. Last week, the SEC announced insider trading charges a...

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Spiral iron gate railings meeting SOX compliance.

SEC Indicates New Concerns Over Auditor Independence

Spiral iron gate railings meeting SOX compliance.

Who’s watching the watchers? It’s a question that has preoccupied conspiracy theorists and flummoxed polities for centuries. It seems to come up regularly in the world of corporate governance, too, when assessing Wall Street gatekeepers who...

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Storm Clouds Brewing in the Supreme Court

Major Questions Loom Over SEC’s Climate-Disclosure Rules

Storm Clouds Brewing in the Supreme Court

The Supreme Court’s emboldened majority has used a controversial doctrine favored by conservatives to great effect lately. First, justices relied on it in striking down the Centers for Disease Control and Prevention’s pandemic-related evict...

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Fanfare Trumpets in marching band

Human Capital: The SEC’s Next Disclosure Frontier

Fanfare Trumpets in marching band

The Securities and Exchange Commission this year proposed new rules regarding corporate disclosures of environmental performance to great fanfare. A less-heralded ESG-related proposal also seems to be in the works, as the agency is working...

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