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

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

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

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

As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

In May 2014, FASB and the IASB released a final, converged standard on revenue recognition [see Accounting Standards Update (ASU) 2014-09 and IFRS 15]. The… The CPA Journal is a publication of the New ...

Note from Column Editor Anton Lewis: This column introduces a historical perspective on accounting’s potential to facilitate coercion and enhance subjugation—or, instead, to advance social justice.… ...

Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an accurate, complete, and relevant IT asset inventory. The… ...

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… ...

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