As the United States becomes more diverse, ethnically and otherwise, the pressure on companies to reflect that diversity through their hiring practices has grown. But diversity—and its sibling, ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in his earlier CPA Journal article “Finding the Forest Among ...

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare, housing, food, and education. For ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Amid the flurry of proposed rulemakings that were published in the month prior to President Trump's inauguration, the ...

In Brief Over the years, numerous studies have revealed racial disparities in hiring practices, specifically detailing the favoring of White over Black ...

In Brief Operational controls and their impact on the financial statements represent a significant challenge for management ...

In Brief Trusts enable individuals to ensure the financial health of loved ones long after they are gone, but only if they are properly set up and administered. Trustees bear a great personal ...

Internet searches for capital gains avoidance usually lead the general public to a handful of common strategies, with IRC section 1031 exchanges usually rising to the top of the list. Structured ...