In Brief In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic development, foster trade,…
Voices of the Profession: Reflecting on the State of the Profession
Panel Discussion Marking the Journal’s 90th Anniversary
Editor's Note: On the occasion of the CPA Journal's 90th anniversary, Editorial Review Board Member and NYSSCPA Director-at-Large Orumé Hays convened a panel of distinguished CPAs from around the…
ICYMI | The COSO Internal Control Framework and Sustainability Reporting
The Benefits of Good Governance and Internal Controls
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…
Voices of the Profession: Interview with the UN’s Chantal Line Carpentier
Leading the Way on Sustainable Development
In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic development, foster trade, and lift…
Leading the Way on Sustainable Development
An Exclusive Interview with the UN’s Chantal Line Carpentier
In Brief In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic development, foster trade,…
The COSO Internal Control Framework and Sustainability Reporting
The Benefits of Good Governance and Internal Controls
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…
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…
Voices of the Profession: Paul Fisher
The Great CPA Followership Crisis
CPA firms are facing a succession crisis that endangers growth and profitability. The historical model of organic growth that relies on relationship management by generalist…
Voices of the Profession: When Standards Aren’t So Standard
A Discussion with Nicholas J. Mastracchio
CPAs can be forgiven for thinking there are more standards, and standards setters, to follow than ever before. The recent proliferation has come at the…
Today’s Fraud Risk Models Lack Personality
Auditing with ‘Dark Triad’ Individuals in the Executive Ranks
Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of…