As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

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 ...

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

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

Data analytics and processing. In financial audits, the volume of data to be analyzed can be overwhelming, with traditional tools such as ACL and IDEA offering structured querying capabilities but ...

New York State’s annual budget bill, originally expected to be finalized by April 1, 2026, was signed by Governor Kathy Hochul on May 28, 2026, after numerous extenders. The fiscal year 2026/27 Budget ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...