Investors are asking more about a company’s workforce, and companies may be forced to tell them. Last fall, the U.S. Securities and Exchange Commission proposed several changes to disclosure requirements for public companies, among them a provision to enhance disclosure about “human capital.” The rule has not been finalized.

Governance always comes into sharp focus when there’s a systemwide breakdown. But a review by Stanford University law professor David Larcker and researcher Brian Tayan suggests that many of the assumptions people make about what constitutes good governance are rarely evidence-based.

Clayton Christensen, the author of the ground-breaking book “The Innovator’s Dilemma,” died recently at the age of 67. Thanks in part to him, almost no one thinks that companies are future-proof anymore.

Corporate boards must guide the CEO’s professional development and performance. Doing so is at the heart of the board’s stewardship role and critical to strategy-setting and execution.

A new disclosure requirement that’s described as the most significant change to the auditor’s report in 70 years is making a difference in the internal controls at large companies, although those looking for scandal so far have been disappointed.

Equifax became the poster child for cybersecurity disasters when hackers breached its systems in 2017, exposing the Social Security numbers of 146 million people, about half the U.S. population. Not only did its CEO and senior executives lose their jobs, the company paid a settlement with multiple agencies as high as $700 million.

If history is any guide, new audit and accounting requirements such as critical audit matters (CAMs), which went into effect last year, could translate to an increase in fees.

Accounting missteps can reverberate throughout an organization. Mike Shmerling, chairman of Clearbrook Holdings, and Tony Klaich, Managing Partner at Crowe, discuss ways senior leadership can prevent mayhem.

This episode of Looking Ahead navigates the current state of US and China business relations by exploring the perspectives of Anla Cheng, CEO & Founder of SupChina, and Clarence Kwan, Senior Partner at Sino-Century China Overseas Investment Partners, LLC.