Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...

IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, including whether quarterly reporting should remain mandatory or whether to shift ...

This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of Professional Conduct. It examines the implications of an internal control environment ...

Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being audited,… ...

Editors’ Note: Published this past June, Baruch Lev and Fang Gu’s The End of Accounting and the Path Forward for Investors and Managers (Wiley) has generated a great… ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals without a central authority. Subsequently, blockchain has become a buzzword ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at Marist University, describing her survey of fellow students’ views on the ...

The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum for policymakers from the SEC and FASB to sit down with financial statement ...

The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions of shareholder activists’ groups, securities regulators, and courts, as well ...