The Voice of Corporate Governance

In this episode, CII General Counsel Jeff Mahoney interviews Keith Czerney, Associate Professor and PricewaterhouseCoopers Faculty Scholar at the Robert J. Trulaske, Sr. College of Business at the University of Missouri-Columbia. Professor Czerney is a co-author of a recent research paper entitled An Examination of Critical Audit Matter Disclosure Quality.In related news - In its continuing efforts to improve the quality of information communicated to investors in the audit opinions of public companies, the Public Company Accounting Oversight Board's Investor Advisory Group (IAG) is seeking nominations from the general public, including public companies (management and boards), auditors, financial analysts and investors, for the most decision-useful critical audit matter (CAM) or key audit matter (KAM) disclosures in public companies' audit reports included in the 2024 Form 10-Ks and Form 20-Fs.Nominations received will be reviewed and evaluated by the IAG. The IAG will select what it believes to be the top three decision-useful CAMs or KAMs for 2024 among those nominated. CAMs or KAMs selected will be identified and discussed in an IAG report expected to be issued publicly later this year. For more information, or to submit a nomination, click here.

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from April 1 to May 6, 2025.

In this episode, CII General Counsel Jeff Mahoney interviews James D. Cox, the Brainerd Currie Distinguished Professor of Law at Duke University. Cox is a member of The Shadow SEC, a recently formed independent organization of six current academics that, like the earlier established Federal Reserve Shadow Open Market Committee, is intended to provide, encourage, facilitate and distribute policy discussions and debates relating to the federal securities laws and the SEC. 

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from March 4 to April 1, 2025. This includes two updates to CII's Policies on Corporate Governance (on reincorporation and stealth dual-class stock) and CII's recent advocacy efforts in the Delaware legislature opposing Senate Bill 21.

In this episode, CII General Counsel Jeff Mahoney interviews renowned British Economist Sir John Kay. Sir John Kay is the author of a new book entitled The Corporation in the Twenty-First Century: Why (Almost) Everything We Are Told About Business Is Wrong.

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from February 5 to March 4, 2025, including an in-depth Q&A covering the SEC's new guidance on submitting 13D and 13G filings as it applies to institutional investors.

In this episode, CII General Counsel Jeff Mahoney interviews John W. Barry, Assistant Professor of Finance at Rice University. Professor Barry is the co-author of a recent research paper entitled "Shareholder Voice and Executive Compensation."

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from January 7 to February 5, 2025.

In this episode, CII General Counsel Jeff Mahoney interviews Stephen I. Vladeck, the Agnes Williams Sesquicentennial Professor of Federal Courts at Georgetown University Law Center. Professor Vladeck is a leading researcher and expert on "judge shopping," a hotly-debated topic in the federal court system.

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from December 3, 2024, to January 7, 2025.

In this episode, CII General Counsel Jeff Mahoney interviews Ally Zimmerman, the Madeline Duncan Rolland Associate Professor of Business Administration at Florida State University. Professor Zimmerman is the co-author of a recent paper entitled "A Tale of Three Perspectives: How GNFs, Annual NAFs, and Triennial NAFs Experience the PCAOB Inspection Deficiency Remediation Process."

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from November 5 to December 3, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews Cindy Schipani, the Merwin H. Waterman Collegiate Professor of Business Administration and Professor of Business Law at the University of Michigan.Professor Schipani is the co-author of a recent article in the Harvard Business Law Review entitled “Insider Trading by Other Means.”

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from October 1 to November 5, 2024.

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from August 27 to October 1, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews Brandon Szerwo, Assistant Professor of Accounting and Law at the School of Management of the University at Buffalo. Professor Szerwo is the co-author of a recent research paper entitled "Insights from Auditors' Disclosures of How They Addressed Critical Auditor Matters."

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from July 29 through August 27, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews Michael Ewens, the David L. and Elsie M. Dodd Professor of Finance at Columbia Business School. Professor is the co-author of a research paper recently published in the Journal of Financial Economics entitled "Regulatory Costs of Being Public: Evidence From Bunching Estimation."

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from June 24 through July 29, 2024.

Send us a Text Message.In this episode, CII General Counsel Jeff Mahoney interviews John Warren, the CEO of the Association of Certified Fraud Examiners (ACFE). ACFE recently issued the 13th edition of the largest and most comprehensive study on the costs and effects of occupational fraud entitled "Occupational Fraud 2024: A Report to the Nations."

Send us a Text Message.This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from May 24 to June 24, 2024.

Send us a Text Message.In this episode, CII General Counsel Jeff Mahoney interviews three professors from Ohio State University's Fisher College of Business:  Isil Erel, the David A. Rismiller Chair in Finance and the academic director of the Risk Institute; Thomas Flanagan, assistant professor; and Michael S. Weisbach, the Ralph Kurtz Chair in Finance and professor of finance.  Erel, Flanagan and Weisbach are co-authors of a recent research paper released by the National Bureau of Economic Research entitled “Risk-Adjusting the Returns to Private Debt Funds.”

This episode features CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from April 26 to May 24, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews Sven Riethmueller, Clinical Associate Professor of Law and Director of the Entrepreneurship & Innovation Clinic at Yale Law School. Professor Riethmueller is the author of a recent research paper entitled "11th Hour Option Discounting: The Significance of IPO Prognostications in Fixing Equity Compensation."Other materials referenced in this episode:An audio recording of the paper and accompanying slide show of key findingsA LinkedIn article discussing Reddit's 11th hour option discounting practices in connection with its IPO

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from March 29 to April 26, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews Ted Kennedy Jr., a partner at Epstein Becker & Green and Immediate past chair of the board of directors of the American Association of People with Disabilities. Mr. Kennedy is a contributor to a recent research report produced jointly with Accenture, Disability:IN, and the American Association of People with Disabilities entitled "The Disability Inclusion Imperative."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from February 26 through March 29, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews Stephen G. Ryan, the Vincent C. Ross Professor of Accounting at the Leonard N. Stern School of Business at New York University. Professor Ryan is the co-author of a recent research paper entitled "Banks' Motivations for Designating Securities as Held to Maturity."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from January 29 to February 3.

In this episode, CII General Counsel Jeff Mahoney interviews Karla M. Zehms, the Ernst and Young Professor, and Daniel D. Wangerin, the David J. Lesar Professor of Business, both at the University of Wisconsin-Madison. Professors Zehms and Wangerin are two of the co-authors of a recent research paper entitled "Why are Key Audit Matter Disclosures Incrementally Informative Compared to Critical Audit Matter Disclosures?"

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from Dec. 28, 2023 - Jan. 29, 2024.

In this episode, CII General Counsel Jeff Mahoney interviews John Chevedden, a leading proponent of shareholder proposals in the United States.

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from December 4-28, 2023.Interested in learning more about what CII does? Visit our website to check out our recent advocacy activities and publications.

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from October 31 - December 4, 2023.

In this episode, CII General Counsel Jeff Mahoney interviews Robert R. Carnes, an Assistant Professor at the Warrington College of Business at the University of Florida. Professor Carnes is a co-author of a recent research paper entitled "Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from October 3-31, 2023.

In this episode, CII General Counsel Jeff Mahoney interviews Andrew F. Tuch, Professor of Law at Washington University in St. Louis. Professor Tuch is the author of a recent research paper entitled "Fairness Opinions and SPAC Reform."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from September 5 to October 3, 2023.

In this episode, CII General Counsel Jeff Mahoney interviews Karla M. Zehms, the Ernst and Young Professor at University of Wisconsin – Madison. Professor Zehms is one of the co-authors of a recent research paper entitled "Old Institutions, New Report: Auditors' Experiences Implementing Critical Audit Matter Reporting."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from August 1 to September 5, 2023.

In this episode, CII General Counsel Jeff Mahoney interviews Edward B. Rock, The Martin Lipton Professor of Law and Co-Director of the Institute for Corporate Governance & Finance at the New York University School of Law. Professor Rock is a co-author of a recent paper, "Corporate Governance Welfarism."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from June 28 to August 1, 2023.

In this episode, CII General Counsel Jeff Mahoney interviews J. Robert Brown, Jr., the Lawrence W. Treece Professor of Corporate Governance at the University of Denver Sturm College of Law. Professor Brown is a co-author of a recent paper titled "Chilling Climate Change Disclosure: The Enabling Role of Corporate Counsel in Management Misstatements of ESG Matters."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from May 30 - June 28, 2023.

In this episode, CII General Counsel interviews Zohar Goshen, the Jerome L. Greene Professor of Transactional Law at Columbia Law School. Professor Goshen is a co-author of a research paper titled "Barbarians Inside the Gates: Raiders, Activists, and the Risk of Mistargeting."

In this episode, CII General Counsel Jeff Mahoney interviews Professor Kate Suslava of the Freeman College of Management at Bucknell University. Professor Suslava is one of the co-authors of a recent research paper entitled "Disappearing Audit Disclosure:  Changes in the Reporting of Critical Audit Matters." The paper is available upon request from the author at ks063@bucknell.edu.

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from May 2-30, 2023.

In this episode, CII general counsel Jeff Mahoney interviews Professor Luigi Zingales of the University of Chicago. Professor Zingales is one of the co-authors of a recent research paper entitled "How Pervasive is Corporate Fraud?" published in the Review of Accounting Studies. 

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from April 4 - May 2, 2023.

In this episode, CII General Counsel Jeff Mahoney interviews Professor Wayne R. Landsman of the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. Professor Landsman is one of the co-authors of a recent research paper entitled "The Effect of Changes in Legal Liability on Credit Rating Agencies' Reliance on Financial Statement Information and Rating Quality."

This episode has CII General Counsel Jeff Mahoney covering the top 10 important events affecting institutional investors from March 1 - April 4, 2023.