...Best Practices in Records Management & Regulatory Compliance Andy Moore . . . . . . . . . . . . . . . . . . . . . . . . . .2 Cheryl McKinnon, Hummingbird Ltd. . . . . . . . . . . .4 Records Management: Beyond the Quick Fix There’s a movie playing at my multiplex that warns against placing blind trust in technology, because it’ll getcha in the end. I haven’t seen it yet …” The RM Challenge of Electronic Communications The world of a typical knowledge worker is changing once again. Over the last two decades the technology revolution has broadened access to authoring tools, e-mail and other forms of electronic communication … TOWER Software North America . . . . . . . . . . . . . .6 Randolph Kahn, Esq. & . . . . . . . . . . . . . . . . . . . . . . . . . .8 Barclay T. Blair, Kahn Consulting E-Mail Management: Avoiding the 6 Common Mistakes Information management has become a vital focus for all organizations to address risk mitigation, compliance and overall business continuity … Records Management Redefined: From The Backroom to the Boardroom What is Records Management? Records management is the application of policies, practices, technologies and other management controls … Del Zane and Dean Berg, Stellent . . . . . . . . . . . . .10 Turning Compliance Projects into Business Processes In the not-too-distant past, compliance initiatives often were characterized by back-office operations that involved large volumes of records … Michael McLaughlin, Exact Software . . . . . ....
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...An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence From the US Susan M. Young* Associate Professor Fordham University New York, NY 10019 syoung16@fordham.edu Emma Peng Assistant Professor Fordham University New York, NY 10019 ypeng@fordham.edu *Corresponding author We thank workshop participants at the AAA annual meeting, City University of New York, CUNY Baruch College Emory University, and the editor for their helpful comments. We are grateful for the data provided by an anonymous reviewer and research assistance of Aili Weng and Xiaolan Wang. We appreciate funding from Fordham University. Electronic copy available at: http://ssrn.com/abstract=2202393 An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence From the US Abstract: This paper provides a comprehensive exploration of the types of accounting fraud committed by firms over the period 1995 – 2009. Using detailed data from US SEC Accounting and Auditing Enforcement Releases (AAER), we examine the likelihood and timing of analyst coverage decisions and recommendation revisions related to fraud firms versus firms without accounting fraud. We find that analysts have a higher probability of taking the more severe action of dropping coverage rather than only revising down recommendations for firms with any type of accounting fraud and also for specific egregious types of accounting...
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...± ± ± ± Based on the original work of ± ± ± ± ± Thomas Pyles Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States The Origins and Development of the English Language: Sixth Edition John Algeo Publisher: Michael Rosenberg Development Editor: Joan Flaherty Assistant Editor: Megan Garvey Editorial Assistant: Rebekah Matthews Senior Media Editor: Cara Douglass-Graff Marketing Manager: Christina Shea Marketing Communications Manager: Beth Rodio Content Project Manager: Corinna Dibble Senior Art Director: Cate Rickard Barr Production Technology Analyst: Jamie MacLachlan Senior Print Buyer: Betsy Donaghey Rights Acquisitions Manager Text: Tim Sisler Production Service: Pre-Press PMG Rights Acquisitions Manager Image: Mandy Groszko Cover Designer: Susan Shapiro Cover Image: Kobal Collection Art Archive collection Dagli Orti Prayer with illuminated border, from c. 1480 Flemish manuscript Book of Hours of Philippe de Conrault, The Art Archive/ Bodleian Library Oxford © 2010, 2005 Wadsworth, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section...
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