Robert Young
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The SEC’s $2 Billion Threshold Would Turn Internal-Control Assurance Into a Much Scarcer Product
The SEC’s proposed $2 billion large-accelerated-filer threshold could reduce audit costs while making independent internal-control attestation…
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The AI Boom Is Moving Risk Off the Balance Sheet—Not Making It Disappear
Big Tech is increasingly using guarantees and special-purpose financing to fund the AI infrastructure boom. The…
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AI Capital Spending Is Raising the Hurdle Rate for Its Own Investments
AI’s infrastructure boom is beginning to compete for the same global capital that finances governments and…
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AI Infrastructure Is Competing for the Same Pool of Savings
The AI buildout is becoming large enough to compete with governments and other borrowers for the…
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95% of Finance Leaders Are Comfortable With AI Agents. Only 14% Want Full Autonomy. That’s the Right Tension.
Finance leaders are embracing agentic AI without abandoning human oversight. That tension is not a weakness—it…
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AI Can Raise Productivity and Still Weaken the Economy’s Demand Engine
AI can raise productive capacity faster than income and consumption. For CFOs, that means every serious…
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Anthropic and Accenture Are Committing $2 Billion to AI Safety. CFOs Should Notice the New Assurance Layer.
Anthropic and Accenture are each committing at least $1 billion over five years to AI evaluation…
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Volkswagen’s €10 Billion Reset Shows Why “One-Time” Costs Deserve More Judgment Than the Label Suggests
Volkswagen expects roughly €10 billion of special effects to push its 2026 operating margin to no…
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Governance Risk Can Destroy Billions Before the Income Statement Changes
Tata Group companies lost roughly $4 billion in market value amid a holding-company governance dispute. The…
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DeepSeek Is Hiring Its First CFO. That Says More About AI’s Next Phase Than Another Model Release.
DeepSeek’s planned first CFO appointment and possible IPO point to a broader shift in AI: from…
