transparency

Should Chinese Companies Listed on U.S Stock Exchanges Be Subject to PCAOB Audits?

Making Workpapers Available to the PCAOB Might Violate China’s Sovereignty On January 23, 2014, the SEC came down hard on Chinese units of big-4 firms, ruling that these units should be barred from auditing U.S.-traded companies for six months. The ruling came after the firms failed to show the SEC their audit work and said that doing […]

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Establishing Trust in Business

Transparency is the Key The ethical climate of an organization plays an important role in organizational culture. Organizational ethical climate refers to the moral atmosphere of the work environment and the level of ethics practiced within a company. Leaders determine organizational climate and establish character and define norms. Character plays an important role in leadership.

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