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 ...

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

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 ...

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

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… ...

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 ...

An individual may elect to defer some of their wages into a retirement plan through their employer’s plan [e.g., 401(k) plan]. That deferral could be as much as $24,500 for 2026. In addition, ...