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Small Business, Big Risk: Two Surveys Highlight Fraud Vulnerability. —JofA

Few Companies with Under 100 Employees Have Fraud Controls in Place Small businesses are significantly more likely than their larger counterparts to neglect instituting basic antifraud controls that could save them from costly losses, a recent worldwide survey shows. The Journal of Accountancy reports in the August issue:  ...

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Study: Independent Board Is Key to Family Business Succession Plans

A relatively unexplored area of family business research is the role that an active, independent board of directors can play in perpetuating the family business from one generation to the next.  David Thayne Liebell reports at Trusts & Estates that a  recently published book, Building A Successful Family Business Board, seeks to close that research gap. In fact, according to the book’s authors, an activ ...

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