The CPA JournalOpinion

Organization Governance and Information Gaps

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

Exploring the New Accounting Pathway Through a Sustainability Lens

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

Highlights from the 24th Annual Baruch Financial Reporting Conference

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

Planning Considerations for Net Unrealized Appreciation

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

Using Media Coverage for ESG Due Diligence

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 ...
The CPA Journal

Blockchain and Accounting

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

Patrick O’Brien, PhD, CPA

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

Jacqui Wukich PhD, CPA

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

Mark Sheldon PhD, CPA, CISA

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

Intergenerational Solutions to Address the Crisis of the Leaking Accounting Pipeline

The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been working on long-term strategies to address the problem, there ...