No. 27-2, January 2016

Index

• A Bit of Humanity in Data
• Editorial Advisory Board
• Evaluating Materiality in Cybercrime Footnotes
• FASB's Simplification Initiative
• Five Key Reasons Enterprise Data Governance Matters to Finance … and Seven Best Practices to Get You There
• GE “The House That Jack Built” Becomes Immelt's “Global Industrial Fortress”
• IRS Issues Regulations on Domestic Production Activities Deduction
• Issue Information ‐ TOC
• Letter From the Editor
• M&A Due Diligence: Consideration of Fraudulent Financial Statements
• Managing IT Change—Fully Integrated Manufacturing: Impacts on Manufacturing
• New Provisions Will Impact All Businesses
• Ownership Structure, Fraud, and Corporate Governance
• Recent Enforcement Actions and PCAOB Auditing Standards
• Rise of the Robots
• SEC
• The July 2015 Surge in M&A Activity
• The Misvaluation Curse in Mergers and Acquisitions
• Trade‐off Between Risk and Incentives: Evidence from New‐ and Old‐Economy Firms
• Uncover the Truly Maximum Profit Opportunity of a Prospective M&A Deal: Next Generation M&A Financial Analysis Capability