Internal controls are processes and procedures implemented by a company to ensure accuracy, prevent fraud, and improve ...
After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...
In late 2025, the Securities and Exchange Commission (SEC) charged Archer-Daniels-Midland Company (ADM) and three of its former executives with accounting and disclosure fraud, in what has become one ...
As part of our occasional series of conversations with compliance executives and others influential in the corporate governance world, we caught up with Laura Phillips, a member of the Committee on ...