The Goodwill

di Ryan Floyd (Autore)

Margaux Renn (Autore)

Hazel Whitmore (Autore)

Ryan Floyd, 2026

The twenty-eight audit-business-days between a goodwill-impairment test and a 1.4 billion dollar writedown. When Senior Audit Partner Inara Pemberton-Halverson opens the Q4 2026 annual goodwill-impairment test on her NYSE-listed client HBSI, the Step-1 fair-value framework comes in 1 billion under the carrying amount. The CFO position-paper resists. The Audit Committee retains Davis Polk. The institutional clock under ASC 350 has already started. What follows is the institutional machinery of public-company audit-services in adversarial circumstance, rendered without flourish. The Audit Committee briefing at HBSI's Park Avenue South headquarters. The Davis Polk and Wardwell independent investigation. The Form 8-K Item 2.06 disclosure and the eighteen-point stock decline that follows. The SEC OCA comment-letter cycle. The Division of Enforcement Wells Notice. The resignations of the CFO and the CAO. The SEC v. HBSI consent judgment, the fourteen point seven million civil monetary penalty, the five-year officer-and-director bar, and the three-year quarterly ASC 350 monitoring undertaking that will run through Q4 2029. And underneath the institutional architecture, a working partner with a husband at NYU Stern, a Yale-bound daughter home for fall break, a standard schnauzer named Olafur, a 1907 Park Slope brownstone, and the quiet professional discipline of doing the work the way the work has to be done. A procedural courtroom-adjacent thriller for readers of John Grisham, Joseph Finder, and Scott Turow who want their financial thrillers grown-up, technically literate, and earned.

• Autore: Ryan Floyd, Margaux Renn, Hazel Whitmore
• Anno edizione: 2026
• Editore: Ryan Floyd
• Formato: EPUB3 con DRMFREE
• Lingua: Inglese
• Compatibilità: Tutti i dispositivi (eccetto Kindle)
• Layout: Reflowable
• EAN: 9798235919396