Feature Articles

ICYMI | The COSO Internal Control Framework and Sustainability Reporting

September 2020 0

In Brief Even as corporate reporting of sustainability information continues to gain in popularity, the practice still is not standardized, either domestically or globally. While…

Factor Fiction under ASU 2016-15

August 2020 0

The implementation of ASU 2016-15, Statement of Cash Flow Classification of Certain Cash Receipts and Cash Payments (Topic 230), has led to an increased focus on…

ICYMI | The Volkswagen Diesel Emissions Scandal and Accountability

August 2020 0

In Brief The effects of corporate scandals can reverberate for years. Volkswagen, whose conspiracy to hide the emissions of its diesel engine vehicles was first…

July/August 2020

Standing Together

August 2020 0

Editor's Note: This statement from our publisher was originally posted on the NYSSCPA website (http://www.nysscpa.org) on June 4, 2020. We as

Letters to the Editor

Regarding CPA Exam Performance and the Accounting Curriculum

December 2019 0

I recognize that the article “CPA Exam Performance” (Stephen E. Rau, Brian M. Nagle, and K. Bryan Menk, September 2019, http://bit.ly/2NhwIvq)