Substantially all large corporations, both in the United States and internationally, are issuing annual sustainability reports. These reports cover the vast spectrum of social issues…
In the August 2018 article, “Are Audit Committees Worth the Cost?” (http://bit.ly/2pkOuCA), Arthur Radin suggests that audit committees be eliminated. Unfortunately, the article focuses entirely…
My initiation to the accounting profession came in 1951, when I was first old enough to get working papers. In my time off from school,…
A report on research into the effect of audit committees in the March 2018 CPA Journal (April Klein, “Questioning the Effectiveness of Independent Audit Committees: Does the…
In Brief For many companies, an audit is a necessary part of business operations. For others, however, it is not, and such businesses are increasingly…
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…
Sridhar Ramamoorti and Barry J. Epstein have written two articles published in The CPA Journal (“Today's Fraud Risk Models Lack Personality,” March 2016, http://bit.ly/2m7UUoX; “When…
Much has been written on white-collar financial fraud. There are myriad books and articles on how to protect oneself from fraud, how to detect fraud,…
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…
The use of sustainability reports for public and private companies has blossomed in the last few years. Reports run from as few as five to…
The third panel of the First Annual Sustainability Investment Leadership Conference addressed how investors judge sustainability information when assessing a company's value. The conversation also…
In Brief For many companies, an audit is a necessary part of business operations. For others, however, it is not, and such businesses are increasingly…