No. 29-3, July 2018

Index

• A Comparison of Restricted Stock Grants Between Dual‐Class and Single‐Class Companies
• AS 3101: The PCAOB's New Auditor Reporting Requirements
• COSO's Updated Enterprise Risk Management Framework—A Quest For Depth And Clarity
• Financial Reporting Implications of U.S. Tax Reform
• IRS Issues Guidance for Small Employer HRAs
• Issue Information
• Material Weaknesses in Internal Control in Relation to Derivatives and Hedge Accounting
• Motives and Consequences of White Knight Takeovers
• Price Response to Earnings News: The Effects of Past and Current Market States
• Tax Reform For Individuals
• Understanding Closely Held Company Cash Flow
• Using a U.S. Bank Regulatory Approach to Explain Bank Financial Strength Ratings