The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions ...

These words came from an Enron energy trader, caught on tape during the 2000–2001 California energy crisis celebrating a wildfire that disrupted power lines and further drove up prices inflated by ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at ...

The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a niche part of due diligence but ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

As the new school year begins, it’s time for the profession to examine how future CPAs are educated in the United States. It’s no secret that the number one problem facing most accounting firms today ...