The Dig
Francine McKenna, Jim Peterson, David Glaymon, Dan Hoicowitz, Teri BuhlFrancine McKenna digs into accounting, audit, and corporate governance issues at public and pre-IPO companies.
| Platform |  | Pricing | Freemium | Publishes | Twice weekly |
|---|---|---|---|---|---|
| Issues | 314 | Subscribers | Read | thedig.substack.com |
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Latest Issues
Recent posts by this newsletter. Browse the email archive.
The SEC and cybersecurity internal controls cases: R.R. Donnelley and SolarWinds
The SEC settled with R.R. Donnelley and thought it could use the same tactics on SolarWinds. Former SEC professionals say this was a mistake. I agree, but not for the reasons they think it's bad law.
Can SEC staff hold the line? We're not in Kansas anymore, folks.
We'd like to think SEC staff will be able to resist any increasing politicization of the regulator, but academic research, and experience, says that may be comfortable myth not reality.
Crosspost: Microsoft’s quiet investment in OpenAI: the story behind $13 billion in disclosed investment
Exploring the implications of Microsoft's stake in OpenAI and the shifting boundaries of disclosure.
The second coming: The SEC speaks about what comes next
I virtually attended the Securities Enforcement Forum and will be reporting on many of the panels. The first is about the forces of institutionalism against anarchy.
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Authors
The writers behind this newsletter.
Francine McKenna writes, teaches, and speaks about audit, accounting and public company governance.
Lawyer/writer/professor, concentrating for five decades on on the financial information issued by the world's large public companies, and the model by which assurance is provided to the capital markets by the accounting profession.
A former hedge fund partner who identified financial fads and frauds, witnessed the Global Financial Crisis firsthand, and worked on the sell side during the telecom bubble
Dan Hoicowitz, CPA, is founder of Tax Llama, an accounting firm specializing in combining knowledge of GAAP, the IRS code, digital assets, and data science to glean hidden value for clients. He holds an MA in Math/Stats and an MA in Econ.
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