sarbanes-oxley

Will Added Investors Force a Facebook IPO in 2012?

Facebook expects its investor base will exceed 500 this year, a level at which the SEC will require it to disclose its financial results to the public. That may be enough to push the social networking giant into an IPO in 2012 -- but founder Mark Zuckerberg could opt to release that data and keep Facebook private anyway.

What Facebook's Goldman Deal Says About Tech IPOs

Facebook and many other tech startups have realized that the hassles and headaches of an IPO in the U.S. aren't always worthwhile. Thanks to willing venture capitalists and private investors, it's easier than ever to avoid the lure of going public.

The SEC's Risky Expansion of Insider-Trading Cases

The feds appear to be trying to broaden the notion of insider trading to include the information-gathering of hedge funds as criminal activity. But this could be difficult to prove in court, because there's no statuary definition of insider trading.

Koss Corp: Anatomy of an Alleged Fraud

How does the alleged $31 million fraud at Koss Corp., a company with sales of no more than $45 million, go undetected for years? Blame management. It gave the employee charged with misappropriating funds far too much autonomy. And it never told auditors to do more than just the required audit.