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Michael Kraten, PhD, CPA

Home /Michael Kraten, PhD, CPA
Featured

ICYMI | Do Professional Standards Account for Pandemic Risks?

Sustainability Reporting and COVID-19

By  Michael Kraten, PhD, CPA

November 2020 0

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…

Featured

Do Professional Standards Account for Pandemic Risks?

Sustainability Reporting and COVID-19

By  Michael Kraten, PhD, CPA

October 2020 0

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…

Featured

Sustainability Reports and the Limitations of ‘Limited’ Assurance

By  Michael Kraten, PhD, CPA

July 2019 0

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…

Featured

ICYMI | Transforming Integrated Reporting into Integrated Information Management

A Proposal For Management Accountants

By  Michael Kraten, PhD, CPA

July 2018 0

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…

Featured

Accounting for Sustainable Value

By  Michael Kraten, PhD, CPA

July 2018 0

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…

Featured

Panel Discussion: Diversity In the Workplace

By  Jason L. Ackerman, CPA, CFP, CGMA, Michael Kraten, PhD, CPA, Helena Barton, PhD and Patsy Doerr

August 2017 0

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…

Featured

Transforming Integrated Reporting into Integrated Information Management

A Proposal For Management Accountants

By  Michael Kraten, PhD, CPA

July 2017 0

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…

News & Views

Integrated Reporting and Generational Priorities

By  Michael Kraten, PhD, CPA

August 2016 0

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…

News & Views

Reimagining the Financial Ratios

Comparing Brand Values in the Technology Industry

By  Michael Kraten, PhD, CPA

June 2016 0

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…

Feature Articles

How Investors Judge Sustainability Information

By  Michael Kraten, PhD, CPA, Arthur J. Radin, CPA, Erika Karp, Georg Kell, Jan C. Childress and Curtis Ravenel

June 2016 0

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…

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Our Latest Content

  • ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace January 2021
  • CPAJ News Briefs: GASB, PCAOB, IASB January 2021
  • Forté Capital’s Selected Statistics January 2021
  • Tax & Accounting Update January 2021
  • Congratulations to The CPA Journal, the Voice of the Profession January 2021













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