Sustainability is an increasingly important topic for the accounting profession. Recently, the editors interviewed Jeffrey Hales, the Catherine W. and Edwin A. Wahlen, Jr., Professor…
On April 8, 2020, FASB and its staff met to discuss various issues relating to the implications of the coronavirus (COVID-19) pandemic on certain FASB…
In Brief The risk of fraud or noncompliance with rules and regulations is ever present in the current business and legal environment. Managing this risk…
Monitoring Risk in Financial Reporting
Regulators Look Closer at Cybersecurity, Sustainability, and Governance
The 18th Annual Financial Reporting Conference, hosted by Baruch College this past May 2, once again brought together regulators, standards setters, preparers, auditors, and users…
While the overall responsibilities of a nonprofit director have remained the same over the years, the increasing complexity of the business environment makes fulfilling those…
Integrated reporting is gaining acceptance around the world as a way for businesses to provide investors and other stake-holders with a more holistic approach to…
In Brief The risk of fraud or noncompliance with rules and regulations is ever present in the current business and legal environment. Managing this risk…
Sustainability is an increasingly important topic for the accounting profession. Recently, the editors interviewed Jeffrey Hales, the Catherine W. and Edwin A. Wahlen, Jr., Professor…
Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having…
CPAJ News Briefs
FASB/IASB/AICPA
FASB News Research for Performance Reporting Project Continues As FASB develops an outline for its project on performance reporting, the board wants its staff to…
Concerns regarding litigation over excessive 401(k) plan fees and conflicts of interest dominate the current thinking of plan fiduciaries. More plan sponsors are engaged in…
Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having…
Many of the things I'll talk about today are contained my book, The Chief Value Officer, which is based on the principle that a CFO today…
In “Serving the Public Interest—Promoting Better Government Reporting and Sustainable Corporate Governance” (April 2017), Editor-in-Chief Richard Kravitz states, “I would argue that [external] auditors have…
Serving the Public Interest
Improving Government Reporting and Promoting Sustainable Corporate Governance
When discussing accounting and financial reporting for governments, we need to acknowledge that corporations dominate the global economy. Fifty-two of the world's largest 100 economies…
Governance, risk management, and compliance (GRC) represents a coordinated approach to achieve efficiencies in an organization's activities of corporate governance, risk management, and compliance with…