The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at ...

The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a niche part of due diligence but ...