NACD - National Association of Corporate Directors

Dennis T. Whalen

Dennis T. Whalen is partner in charge and executive director of KPMG’s Board Leadership Center.


Entries by Dennis T. Whalen

Strengthening Director Succession Planning

July 21, 2017

Dennis T. Whalen on why succession planning needs to be a top priority for boards.

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Climate Competence in the Boardroom

June 5, 2017

How can directors train up on the least they need to know to become climate-competent directors?

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The Top 10 Issues for Boards in the New Year

January 24, 2017

The context for corporate performance is changing rapidly, and as a result, the issues before boards will be more challenging than ever.

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Focusing on What Counts

September 12, 2016

Is the board’s agenda evolving to stay focused on the “right” issues?

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Making Board Composition Part of the Strategic Plan

July 11, 2016

Evaluating the current board's mix of skills, expertise, and perspectives should be part of strategy planning.

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Transparency and Management’s Disclosure Committee

May 23, 2016

The preparation of required disclosures and the MD&A generally is a complex and time-consuming undertaking, with management’s disclosure committee playing a key role. Consider these suggestions before digging into the work.

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Four Key Challenges for Global Audit Committees

March 28, 2016

How does global volatility and uncertainty affect the committee’s agenda? Dennis T. Whalen explores the issues.

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Refining Risk Oversight for a New Level of Volatility

November 24, 2015

Audit committee chairs and risk professionals offer their perspectives on how audit committees and boards can hone their their oversight of risk in an increasingly volatile business environment.

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Bridging the GAAP

September 17, 2015

In an environment where the use of non-GAAP financial measures it is critical that the committee has a robust dialogue with management about the process by which management develops non-GAAP financial measures, and their correlation to the actual state of the business and results.

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Sustainability Matters, But What Does It Mean for Your Company?

July 30, 2015

When it comes to corporate social responsibility, what to do, how much to commit, and how to measure the return are all questions with no single answer. Here are some considerations that may help.

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BEPS, Transparency, and Country-by-Country Tax Reporting

June 3, 2015

The obligation to report country-by-country tax information to all jurisdictions is on the immediate horizon. Here's how your audit committee can assess if your company is prepared.

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Keeping an Eye on the Ball

April 10, 2015

Dennis T. Whalen of the KPMG Audit Committee Institute discusses what is on board's audit committee agendas and how the committees can address agenda overload.

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Proxy Season Preview

February 2, 2015

A director's survival guide to the 2015 proxy season.

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Is the Company Using Its Capital Wisely?

November 24, 2014

Dennis T. Whalen writes that a company's capital allocation process should be robust and well oiled, and the board of directors has an important role to play.

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Getting Accounting Judgments, Estimates ‘Right’

September 25, 2014

Dennis T. Whalen provides talking points for a robust audit committee discussion about accounting judgments and estimates.

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Preparing for (and Staying Ahead of) Activist Investors

July 18, 2014

Dennis T. Whalen stresses the importance of having a robust boardroom discussion about how the company is preparing for activist investors and advises how boards can prepare.

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The Cybersecurity Challenge

May 21, 2014

Cyber risk now tops audit committee agendas. How can boards be certain that management has its arms around cyber security risks?

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Workload, CFO Succession, Risk Oversight Key Challenges for Audit Committees

April 1, 2014

Audit committees around the world say it is becoming increasingly difficult, given their workload and expertise, to oversee major risks in addition to financial reporting. Respondents to KPMG’s 2014 Global Audit Committee Survey, which polled some 1,500 audit committee members in 34 countries, also cited CFO succession and risk oversight as top challenges as their companies navigate increasingly complex regulatory and operating environments.

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Workload, CFO Succession, Risk Oversight Key Challenges for Audit Committees

March 29, 2014

Audit committees around the world say it is becoming increasingly difficult to oversee major risks in addition to financial reporting.

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Through the Audit Committee’s Lens

January 13, 2014

Priorities for 2014 sharpen focus on key governance challenges.

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How the Board Can Help Capture More Value in M&A

November 27, 2013

Fueled by higher stock prices, lower interest rates, and cash-heavy balance sheets, corporate deal making has increased from 2008 lows.

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The Double-Edged Sword of Social Media

September 20, 2013

Even to those companies not actively using them, social networks pose an inherent risk—from threats to confidential information or IP, to reputational damage and the potential for regulatory infractions.

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Is the Audit Committee’s Workload Reaching A Tipping Point?

July 23, 2013

More than half of KPMG's Audit Committee Issues Conference attendees say it is increasingly difficult or unrealistic for the audit committee to effectively oversee the range of risks on its plate.

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Is Internal Audit Properly Focused And Fully Utilized?

May 15, 2013

How can audit committees help ensure that internal audit is properly focused and fully utilized—and delivers the value it should?

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Focused Yet Flexible Agendas Key To Addressing 2013 Priorities

March 14, 2013

Focused yet flexible agendas will be critical in 2013.

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2013 Landscape: An Audit Committee View

January 24, 2013

Oversight of financial reporting, audit quality, risk management, globalization, government regulation and enforcement top audit committee's concerns.

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Good Communication Should Mean No Surprises

December 10, 2012

It’s critical that the audit committee and auditor have an open line of communication—particularly in today’s business and regulatory environment.

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Beyond Risk Management

September 26, 2012

Methods boards can use to assess whether a company's governance activities are keeping pace in today's fast-changing environment.

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As GC’s Role Evolves, the Relationship With Audit Committee Deepens

July 20, 2012

Audit committees and boards increasingly are looking to the GC not only as a technical legal adviser, but also as a business adviser.

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Good Judgment Requires Discipline, Awareness of Traps and Biases

May 24, 2012

Consistent exercise of good business judgment under high pressure requires a disciplined process.

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Is Governance Keeping Pace With Technology, Business Change?

March 22, 2012

Audit committee members' top concerns for 2012 are governance processes, controls and risk management.

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Ten To-Do’s for Audit Committees in 2012

January 26, 2012

KPMG's Audit Committee Institute highlights the key issues directors should be focusing on in the year ahead.

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Prospect of Tax Reform Highlights Oversight Challenges

December 16, 2011

Audit committees are increasingly charged with more in-depth oversight of tax risk.

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Investors Spotlight ESG Issues

As ESG issues continue to rise on investor agendas, boards need to give them a prominent place on their agendas as well.

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ESG, Strategy, and the Long View

If stakeholders expect companies to focus on ESG issues, and companies believe that their reputation and brand could be impacted (positively or negatively), what’s stopping boards and companies from addressing ESG as a strategic issue?

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