The Employee Retirement Income Security Act (ERISA) provides general standards of conduct for plan fiduciaries. A breach of fiduciary duty can result in personal liability…
I am disappointed in Samuel P. Gunther's critique (“Independent Auditors Are Not Fiduciaries,” June 2017, http://bit.ly/2uJWYYF) of Richard Kravitz's April 2017 article, “Serving the Public Interest:…
In “Serving the Public Interest—Promoting Better Government Reporting and Sustainable Corporate Governance” (April 2017), Editor-in-Chief Richard Kravitz states, “I would argue that [external] auditors have…