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

The audit professionals that were interviewed are employed by various types of institutions—both for-profit and nonprofit firms of varying sizes in different industries. The auditors included range ...

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 ...

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic… ...

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… ...

This column explores a much-needed book that examines DEI in accounting from the European perspective. All too often, DEI in accounting is presented in subtext… ...

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… ...

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 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 ...