Audit partners -- both affiliated and unaffiliated -- serving on corporate audit committees contribute to effective monitoring and financial reporting, this study found. The finding runs contrary to the expectations of some observers.
(The Accounting Review,
March 2009,
29 pages)
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Restricted stock and restricted stock options can be used to align compensation and corporate performance, the authors of this white paper suggest. They provide an overview of the current debate on executive compensation.
(Yale Law School,
February 2009,
11 pages)
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Effective development of compensation practices goes beyond a focus on top executive pay, this report from the Financial Stability Forum emphasizes. The group outlines three principles aimed at reducing incentives toward excessive risk-taking.
(Financial Stability Forum,
April 2, 2009,
18 pages)
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A number of colleges and universities have adopted policies reflecting the provisions of the Sarbanes-Oxley Act despite the fact that the 2002 law targets public companies, this article reports.
(The CPA Journal,
April 2009,
6 pages)
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How should audit committee chairs handle the expanded workload members face because of the increased responsibilities levied on them by the Sarbanes-Oxley Act? This article has recommendations.
(Financial Executive,
March 2009,
4 pages)
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Against the backdrop of a poor economy and growing public outrage, executive pay packages are likely to feature limited pay increases, smaller incentives and severance reforms, this article says.
(HRMagazine,
April 1, 2009,
7 pages)
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When benchmarking CEO pay, companies actually select similar peers, not ones that would artificially boost compensation, this study concludes. The study cites the work of Mercer's Diane Doubleday and Bruce Greenblatt.
(Social Science Research Network (SSRN),
February 26, 2009,
40 pages)
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This article, the first of two parts, reports that a failure to understand complex FAA and IRS regulations means that as many as 75 percent of private jet aircraft owners may not be complying with the law.
(Employer's Guide to Fringe Benefit Rules,
August 2008,
3 pages)
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Following up on an earlier article on corporate jet usage, the authors address personal vs. private aircraft usage and how to develop a corporate policy for use in an age of increased shareholder oversight.
(Employer's Guide to Fringe Benefit Rules,
April 2009,
6 pages)
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"...In light of ... new guidance, [nonprofit] employers should review their nonqualified deferred compensation plans to ensure continued compliance with the tax rules and to avoid adverse tax consequences for participants in such plans."
(Taxation of Exempts,
March/April 2009,
11 pages)
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