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 ...

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

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