In his recent The CPA Journal editorial “Private Equity and the Ethics of a Profession,” Richard Kravitz addressed the recent diminishment in audit quality and the…
As a CPA who has also earned a PhD in behavioral accounting, I have always been qualified to practice forensic accounting. After all, in order…
State of the Profession
Predictions for 2024 from NYSSCPA Members
Predictions for 2024 By Yael Parkoff Here are my predictions for 2024: CPA firms will need to put greater emphasis on staff retention. As the world…
State of the Profession
Predictions for 2024 from NYSSCPA Members
Predictions for 2024 By Yael Parkoff Here are my predictions for 2024: CPA firms will need to put greater emphasis on staff retention. As the world…
Finding the Right ESG Framework
Which Standards Setters Should You Choose?
On March 18, 2022, Wolters Kluwer's Expert Insights published “The 5 biggest hurdles to effective ESG [environmental, social, and governance] reporting.” Unsurprisingly, “multiple ESG frameworks” was…
Finding the Right ESG Framework
Which Standards Setters Should You Choose?
On March 18, 2022, Wolters Kluwer's Expert Insights published “The 5 biggest hurdles to effective ESG [environmental, social, and governance] reporting.” Unsurprisingly, “multiple ESG frameworks” was…
As a CPA who has also earned a PhD in behavioral accounting, I have always been qualified to practice forensic accounting. After all, in order…
European Value Chain Legislation Marches On
Corporate Sustainability Due Diligence Directive Will Impact U.S. Companies
On February 23, 2022, the European Commission adopted a Proposal for a Directive on Corporate Sustainability Due Diligence (CSDD) that addresses social and environmental concerns,…
ICYMI | Do Professional Standards Account for Pandemic Risks?
Sustainability Reporting and COVID-19
COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…
Do Professional Standards Account for Pandemic Risks?
Sustainability Reporting and COVID-19
COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…
How many standards can a sustainability accountant possibly follow? Three dozen comprehensive standards are published by the Global Reporting Initiative (GRI), and 77 industry-specific standards…
ICYMI | Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
The notion of sustainability is not an accounting concept, or even a business concept. Indeed, common English usage defines a sustainable entity merely as one…
The following video, "Sustainability Reporting: What It Is, Why It Matters," features CPA Journal Editor-in-Chief Richard Kravitz and Editorial Advisory Board Member Michael Kraten discussing…
Kraten opened the panel by showing a video produced by Deloitte highlighting its commitment to diversity in the workplace. Kraten then asked Barton about Deloitte's…
Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
On June 23, 2016, the citizens of the United Kingdom voted to leave the European Union. According to Prime Minister David Cameron, “Over 33 million…
Reimagining the Financial Ratios
Comparing Brand Values in the Technology Industry
Last year, in “Reimagining the Financial Statements” (The CPA Journal, April 2015, http://bit.ly/1SSQXz7), this author restated certain fiscal metrics of Apple Inc. to incorporate the value…
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…