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 ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals ...

Technology is constantly evolving, but one thing that has always fascinated people is the concept of artificial intelligence ...

New York State’s annual budget bill, originally expected to be finalized by April 1, 2026, was signed by Governor Kathy ...

Risk managers are continuously reminded by regulatory bodies and framework developers of the importance of maintaining an accurate, complete, and relevant IT asset inventory. The… ...

Audit planning is one of the most complex but critical stages of the audit process. This leads auditors to look for technologies that can help make the process more efficient. Recently, artificial ...

This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of Professional Conduct. It examines the implications of an internal control environment ...

Corporate leaders and investors alike are faced with a growing list of financially material sustainability risks and opportunities. The manufacturing sector, for example, has significant water, energy ...

The audit professionals that were interviewed are employed by various types of institutions—both for-profit and nonprofit firms of varying sizes in different industries. The auditors included range ...